Regulatory Frameworks & Reporting Standards 5 min read

What is VSME Modules? Definition and Context

Credibility Check & Framework Comparison

To ensure absolute regulatory accuracy and reliability, we verify definitions across leading international frameworks before presenting our synthesized SME context.

Source Visit Source

EFRAG

"The modular structure of the Voluntary ESRS for SMEs, consisting of a Basic Module, Narrative-PAT Module, and Business Partner Module."
Source Visit Source

ExecutESG / AuraOS

"The software implementation in AuraOS that guides SMEs through the specific disclosure blocks defined by EFRAG's VSME standard."
Source Visit Source

GRI

"SME-specific reporting templates designed to align with voluntary standards and reduce reporting burden for smaller companies."

ExecutESG Consolidated Definition

VSME Modules

The EFRAG VSME standard is structured into three separate modules that companies can adopt depending on their operational maturity:

  1. Basic Module (Metrics-only): A simplified, quantitative baseline covering critical KPIs (energy, GHGs, workforce counts, H&S incidents).
  2. PAT Module (Narrative): Focuses on qualitative Policies, Actions, and Targets for companies with active management systems.
  3. BP Module (Business Partners): Additional disclosures covering value chain criteria (supplier assessments and product profiles).

SME Relevance & B2B Inbound Action:

Start with the Basic Module and scale up as your business grows. Aura Understand supports all three modules natively, allowing you to activate them as needed.

← Back to all glossary terms

Automate Scope 1-3

Upload invoices or type energy metrics directly. ExecutESG calculates your Scope 1, 2, and 3 footprint in minutes with audit-ready accuracy.

Calculate Emissions Free

📚 Related Terms

Need Expert Help?

Speak to our senior sustainability analysts to get your EcoVadis or CSRD report verified.

Book a call with an analyst →

🍪 Your Privacy Options

We use strictly necessary cookies to keep you signed in and protect your session. With your explicit consent, we also use analytics cookies (Google Analytics GA4) to improve our service. You can choose to accept all cookies or only allow essential ones. Read our Privacy Policy.