VSME reporting: a smart move for maritime companies in 2025

The new VSME standard gives small and mid-sized maritime businesses a way to meet growing expectations from customers, investors and banks. It’s voluntary, for now. But large companies are already asking for ESG data from their suppliers, and the smart move is to get started on your own terms. 
 
A standard made for companies like yours 

VSME, developed by EFRAG, is a simplified, practical alternative to the CSRD standards that apply to large companies. It covers the same sustainability topics while avoiding unnecessary complexity. For most SMEs, the basic module is enough to meet customer and stakeholder expectations, with the option to expand using the comprehensive module when needed. 
 
Why early adoption makes business sense 

• Your customers are already under pressure to deliver sustainability data from their supply chain. Larger companies subject to CSRD must report Scope 3 emissions, including impactdata from suppliers like you. 

• Reporting is becoming a qualifier. Standardised ESG data is increasingly required for both public and private tenders. 

• Banks and investors increasingly assess ESG performance in their assessment criteria, even for smaller companies. 

• Starting now lets you build your reporting capabilities systematically, rather than responding reactively under time pressure later.