New Quick Reference Guide Provides Clear Summary of the New Standard’s Scope and Disclosure Requirements
NEW YORK, March 26, 2026 /3BL/ - Governance & Accountability Institute (G&A), a leading sustainability consulting and research firm, has issued a new quick reference guide on the Voluntary Standard for Small- and Medium-Sized Enterprises (VSME). The new guide, which is available here, is designed to help sustainability practitioners understand the new sustainability reporting framework which has been recommended by the European Commission.
“Large companies subject to the CSRD are working to disclose required information on their value chains,” said Louis Coppola, CEO & Co-Founder at G&A Institute. “The VSME offers a framework to help suppliers respond to data requests and provide a structure for their disclosures.”
The new quick reference guide includes:
- An outline of the new Standard’s purpose, scope, and disclosure requirements
- A clear summary of the two disclosure paths (the Basic Module and the optional Comprehensive Module) to support practical decision-making around value chain data requests and voluntary reporting
- Highlights of the VSME’s connection to CSRD and ESRS, and how it is intended to be used
- Context on how the VSME fits within the broader EU sustainability regulatory landscape
- Why a standardized approach for SMEs is important for supply chain data quality and resilience
This guide supports sustainability, supply chain, and procurement teams at large companies managing CSRD value chain obligations, as well as SMEs operating within those supply chains.
Coppola said, “The VSME helps ensure the reporting burden for SMEs is proportional to their size and capacity to provide ESG information. G&A is available to help companies with strategic planning to help navigate the evolving regulatory reporting requirements in Europe.”
G&A’s new Quick Reference Guide is available for download on the company website.
About G&A Institute, Inc.
Founded in 2006, Governance & Accountability Institute, Inc. (G&A) is a sustainability consulting and research firm headquartered in New York City. G&A helps corporate and investor clients recognize, understand, and develop winning strategies for sustainability and ESG issues to address stakeholder and shareholder concerns. G&A’s proprietary, comprehensive full-suite process for sustainability reporting is designed to help organizations achieve sustainability leadership in their industry and sector and maximize return on investment for sustainability initiatives.
Since 2011, G&A has been building and expanding a comprehensive database of corporate sustainability reporting data based on analysis of thousands of ESG and sustainability reports to help steer strategy for our clients and improve their disclosure and reporting. More information is available on our website at ga-institute.com.
FOR MEDIA INQUIRIES & INTERVIEWS, CONTACT
Louis D. Coppola
CEO & Co-Founder
Governance & Accountability Institute, Inc.
Tel 646.430.8230 ext 14
Email lcoppola@ga-institute.com
