Ethica’s VSME Management and Reporting Module

An all-in-one streamlined, VSME sustainability reporting module designed to help SMEs respond to requests for sustainability information

Ethica’s VSME Module has been designed to deliver on these key aspects:

Purpose-builtfor SMEs: Concise datapoints and qualitative disclosures tailored to smaller businesses.

Value-chain ready:Supports SMEs supplying data to CSRD-reporting companies and banks.

Digital by design:Produces real time management reports and dashboards.

AI-powered automation:
Leverages AI to automatically extract and populate company data into the system.

Who is the VSME Module for?


Non-listed SMEs supplying goods or services to EU companies that are subject to the CSRD.

SMEs seeking access to sustainable finance or investor-ready ESG credentials.

Organisations that want a lightweight pathway toward ESRS readiness.

Suppliers in large value-chains required to provide professional, reliable ESG information.

Key Features & Benefits of using Ethica’s VSME Module


Flexible Modules: Basic and Comprehensive


The VSME Module in Ethica offers two distinct reporting pathways within the same platform:

  • The Basic module which enables SMEs to provide a focused set of essential sustainability disclosures, designed to meet the needs of micro and small enterprises or first-time reporters; and
  • The Comprehensive module which builds on this foundation, covering the full range of recommended VSME topics for SMEs that are more advanced in their sustainability efforts or that need to meet the reporting expectations of more sophisticated stakeholders.

This dual-track approach allows every SME to choose the right starting point, and to scale up seamlessly as expectations, capacity or regulatory pressure increases.

Guided Compliance Questionnaires and Status Tracking


Our platform gathers data using comprehensive input questionnaires meticulously aligned with the VSME standard, tailored to the scale and needs of SMEs, ensuring reliable and consistent reporting.

This module leverages automation to process the collected data, using algorithms and system validation rules, such as date fields, numeric values, and dropdown options to assess compliance levels against the VSME standards. This minimises the risk of overlooking critical data points and enhances the reliability of reported data.

AI-powered Reporting Assistant


Ethica’s AI-powered Assistant accelerates VSME reporting by transforming raw company information into ready-to-use disclosures.

We leverage our AI tool to review and extract key data from existing company information (e.g. policies, data and reports).

Once populated and verified, this information can be seamlessly imported into Ethica — reducing manual effort, improving accuracy, and enabling SMEs to focus on insights rather than data entry.

Enhanced Reporting Capabilities


The VSME module streamlines the data collection processes and ensures accurate, structured sustainability information.

Offering multiple built-in, real-time reporting outputs — including:

  • Management reports
  • Management dashboards
  • XBRL reports

The tool automates the entire reporting process, improving the accuracy, efficiency and effectiveness of SME sustainability reporting.

Reports with Structured Data


Ethica generates comprehensive management reports that capture the full depth of SME sustainability information — including:

  • Narrative explanations;
  • Tabular disclosures;
  • Numerical and currency indicators etc.

These structured outputs provide a comprehensive view of performance, enabling SMEs to communicate clearly and consistently with banks, customers and investors.

Dashboards for Oversight and Monitoring


Real-time dashboards give SMEs visibility into progress and highlight:

  • Key risks and areas of concern for proactive strategic planning and decision making;
  • Compliance score indicators to track sustainability goals
  • Trends to spot emerging risks and trends in previous and current year ESG performance, allowing for proactive mitigation strategies.

Ethica’s drill-down capabilities allows users to investigate issues in detail, while status tracking ensures that sustainability information is gathered and reviewed on time.

Scalable, Cloud-Based Infrastructure


Built on a secure and scalable architecture, the VSME module can handle growing data requirements as SME reporting needs evolve.

Leveraging cloud technology, Ethica ensures that the infrastructure is robust, accessible and adaptable — supporting organisations as they expand their sustainability reporting journey over time.

Our EAS Advisory practice provides comprehensive ESG reporting support including:


ESG Maturity Assessmentsto help organisations understand their sustainability journey. We evaluate current practices, highlight strengths,and identify areas for improvement.

Our comprehensive assessment provides a clear roadmap, enabling companies to prioritise actions and progress toward long-term sustainable excellence.

Expertise in calculating greenhouse gas (GHG) emissionsto assist companies in managing their environmental footprint.

Our digital solution also offers an embedded tool to track your metrics and targets across scopes 1, 2 and 3,enabling you to accurately measure and track your business emissions.

Tailored VSME implementation guidanceto support SME’s in integrating sustainability practices into their operations.

From gathering inputs to generating reports, we will provide ongoing support, enabling companies to achieve long-term success in their sustainability endeavors.

Our advisory practice conducts double materiality assessments (DMA) to unpack both the financial and non-financial impacts of your operationson both the business and its stakeholders, ensuring that all perspectives are considered in the materiality determination process – empowering you to address identified material issues effectively.

EAS offers bespoke ESG training programmes designed for executives, managers, and professionals who want to strengthen their understanding of ESG / sustainability and apply it with confidence.

Our sessions are CPD-accredited through the Institute of Directors South Africa (IoDSA), ensuring both credibility and professional development value.

Insights


Ethica VSME Module

Introducing Ethica’s ESRS Module

Introducing the CSRD

Double Materiality Assessments

Carbon Border Adjustment Mechanism

Article

Introducing the VSME Standards

Article

Why Ethica

Article

Introducing the ESRS

Article

ESRS Applicability & Timelines

Article

Key Requirements of the ESRS

Article

ESRS VC Considerations

Article

Implications on non-EU companies

Article

CSRD & the Green Deal

Article

CSDDD

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