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Sector-specific VSME guidance

What does the VSME mean in practice for different sectors? 

The stakeholder dialogue around the VSME module soon revealed that the more practical the support, the easier it is for companies to start reporting under the VSME standard. Industry associations play a key role here: with their sector expertise, they understand the specifics of their industries and provide targeted support for their members. The VSME is becoming increasingly relevant in many sectors, not least due to rising expectations from business partners and banks.

VSME guidance from industry associations

These guidance notes were developed as part of a pilot process of the German Sustainability Code (DNK) in cooperation with industry associations: The VSME in sectoral focus

 

The aim is to make it easier for small and medium‑sized enterprises (SMEs) to begin their sustainability reporting under the VSME standard while taking sector‑specific characteristics into account. The underlying data points are based on the June 2025 draft of the DNK Checklist for VSME.

Where can I find the sector-specific guidance?

The guidance notes and examples are built directly into the DNK Platform under “Help options”. Based on the sector classification (NACE codes) entered in your company profile, the platform automatically displays the relevant guidance for each VSME data point. 

 

Below is a collection of all VSME guidance developed by the industry associations that took part in the pilot process, allowing you to access the information outside the platform as well.

Eine Frau pinnt einen grünen, ovalen Zettel an eine Pinnwand.

How were the VSME guidance notes developed?

The DNK launched a pilot process with 25 associations in July 2025. In workshops held throughout the year, most associations worked closely with their member companies to develop concrete guidance and practical examples for the VSME data points. These results provide orientation, help you prioritise, and make the requirements more tangible through real-world examples.

Our companies in the mechanical and plant engineering sector supply almost every industry. With the sector specific guidance, we also want to highlight which demands from customers and stakeholders make sense for our sector – and which do not.

Judith Herzog | VDMA e. V. | 20. November 2025

Are you an association and would like to get involved?

Following the pilot process, we created templates that provide a starting point for associations wishing to develop their own sector-specific VSME guidance.

 

If you are interested, please contact:  isabelle.krahe@nachhaltigkeitsrat.de  

 

This page was last updated in May 2026.