The European Voluntary Sustainability Reporting Standard (VSME) was created to support companies in the structured communication of their sustainability practices, offering a simple and standardized benchmark that allows them to respond to requests for data from customers, banks and investors, and to structure their own sustainability journey. The recent simplification of European legislation on reporting obligations - in particular the Omnibus Directive - DIRECTIVE (EU) 2026/470 - which introduces amendments to the CSRD and CSDDD Directives, has brought clarity on the scope of application of these directives, reinforcing the relevance of the VSME as a voluntary reporting framework and as legal protection for SMEs in the face of data requests in the value chain. This training, promoted by GRACE, aims to enable SMEs that are not within the mandatory scope of the CSRD or the CSDDD to prepare their voluntary sustainability report according to the European VSME standard and to respond to the expectations of customers and financial entities that require ESG data. The voluntary standard also allows companies to structure the disclosure of their sustainability practices in a scalable way: SMEs can opt for the Basic module as a starting point and move on to the Comprehensive module when the demands of their stakeholders or their ESG maturity warrant it.