Spreadsheet, tool or consultant: how to build your VSME report
For a Basic Module report, a spreadsheet or an offline tool is often enough. When you need emissions calculated, more than the Basic Module or expert judgement, a consultant is the better choice.
All three routes can produce a usable VSME report. The Basic Module has eleven disclosures, B1 to B11, mostly figures from bills, payroll and waste statements [1], so the work is mainly collecting data and doing arithmetic. The question is how much help you need and where your data goes.
Comparison table
| Spreadsheet | VSME Report Builder | Consultant or ESG platform | |
|---|---|---|---|
| Cost | Your own time only | $99 one-time | Fee or subscription; ask for a quote |
| Time for you | Highest: you build the structure and formulas yourself | Data collection plus filling in a guided form | Data collection; the adviser does the rest |
| Structure | Whatever you design | Follows B1 to B11 | Depends on the provider |
| Calculations | Your formulas, your errors | Totals, renewable share, GHG intensity, waste diverted, accident rate, staff turnover | Done for you, often including emissions |
| Emissions calculation | Do it yourself or elsewhere | Not included: you enter scope 1 and 2 | Often included |
| Data privacy | Stays with you | Stays on your computer, offline | Shared with the provider or stored in their cloud |
| Expert judgement | None | None | Yes |
| Beyond the Basic Module | Possible, more work | Basic Module only | Yes, including Comprehensive Module and ESRS |
Spreadsheet
Free, flexible and familiar. If you have one request a year and a finance person who likes spreadsheets, it is a fine choice. The risks are practical: a missing disclosure, a formula that adds kWh to MWh, a structure that a bank does not recognise. You also need to read the standard yourself to know what to ask for [1].
Right choice when: you have time, a small dataset and you want full control.
A tool like the VSME Report Builder
A middle route: the structure and arithmetic are done, the data entry is yours. The VSME Report Builder is a single offline HTML file. You fill in B1 to B11, it calculates totals and ratios, and you download a report. It does not calculate your emissions, it does not give advice, and it covers only the Basic Module. It is not a substitute for checking the current official text.
Right choice when: you need a clean Basic Module report you can reuse for several requests and you want to keep your data on your own computer.
Consultant or ESG platform
A sustainability consultant brings judgement: which estimates are defensible, how to word a policy, how to calculate scope 1 and 2 emissions, how to respond when a customer asks for more. ESG platforms often add emissions calculators, supplier portals and multi-year tracking. You pay for that with fees or a subscription, and your data sits with the provider.
Right choice when:
- a large customer or investor wants the Comprehensive Module or ESRS-level detail;
- you need emissions calculated from scratch, for example with a fleet and several sites;
- you are close to the CSRD thresholds of 1,000 employees and 450 million euro turnover [2], or part of a group that is in scope;
- the report will be used in a tender or financing decision where an error is costly;
- nobody in the company has time to collect the data.
In those cases a consultant is the better choice, and a tool will not replace that.
A worked comparison
An illustrative case: a cleaning company with 40 staff gets VSME requests from two customers and its bank. It has one site, a few vans and electricity from one supplier. Its emissions figures come from the van fuel cards and the electricity bill through a free carbon calculator.
- Spreadsheet: works, but the office manager first has to read the standard and set up eleven sections and formulas.
- Tool: the office manager collects the bills and payroll export and fills in the form; the structure and arithmetic are fixed.
- Consultant: least effort internally, highest cost, and useful if one of the customers later asks for more than the Basic Module.
For this company, a tool or spreadsheet is enough today. If a customer asks for a transition plan next year, that is the moment to bring in an adviser.
Questions to ask any provider
- Does the output follow the current VSME or Voluntary Standard structure [3]?
- Where is my data stored, and who can see it?
- Can I export my answers and reuse them next year without paying again?
- What happens to the price after the first year?
Background: what the Basic Module asks, VSME vs CSRD, and answering bank questionnaires.
Related guides
- What to report in the VSME Basic Module (B1 to B11), with a template
- VSME vs CSRD: does your SME have to report after the Omnibus?
- How to answer a bank or customer ESG questionnaire with a VSME report
Sources
- EFRAG, Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), 17 December 2024, Basic Module B1 to B11
- DLA Piper, EU Omnibus I Directive amending CSRD and CSDDD will enter into force on 18 March 2026
- Commission Delegated Regulation (EU) 2026/1560 of 3 July 2026 (Voluntary Standard), EUR-Lex
This guide explains the rules in plain language. It is not legal advice. Check your own country's law and, when in doubt, ask a qualified adviser.