The aim of the training is to give participants practical knowledge and skills for applying the voluntary sustainability reporting standard (VSME) in their work. The VSME standard is designed for unlisted micro, small and medium-sized enterprises (SMEs) that fall outside the scope of the Corporate Sustainability Reporting Directive (CSRD). The training is structured in the language of accountants and based on the chart of accounts, drawing on data that already exists in the company. Participants will gain a comprehensive overview of how to organise their reporting efficiently — achieving maximum results with minimum time investment. The training is particularly valuable for companies whose large corporate clients audit compliance with sustainability criteria.

Curriculum
Name of the curriculum Sustainability reporting in a small and medium-sized enterprise (SME)
Sustainability reporting in SME
Curriculum Group Business and Administration, n.e.c.
Target Group The training is aimed at accountants and finance professionals who wish to develop their knowledge of sustainability reporting and learn to apply the VSME standard in their own company or for their clients. No prior experience in sustainability reporting is required.
Learning Objective The training aims to give accountants the confidence and practical skills to use existing financial and HR data in reporting under the VSME standard. It helps connect accounting data with sustainability reporting so that producing the report is straightforward, time-efficient and reusable — data is collected once and systematically updated each subsequent year.
Basis of Curriculum Development
  • Sustainability reporting
  • ESRS and VSME standards
  • Market analyses
  • Principles of sustainable development
Learning Outcomes
  • Understands the logic of the VSME standard and its connection to accounting
  • Able to collect, analyse and present ESG data from existing systems
  • Knows how to link costs, quantities and personnel data to sustainability reporting
  • Applies existing data in VSME reports and updates them systematically and efficiently each year
Conditions for Starting Studies
  • No prior knowledge of sustainability reporting or the VSME standard is required
  • Participants should have a background in accounting or finance (through work experience or studies), as the training is grounded in practically usable accounting data
Total Study Volume, Including Classroom, Practical and Independent Work Total amount of study: 8 ac/h
Auditory learning, includes feedback
Independent Work Participants will be provided with training materials. The volume of independent work per week varies.
Course Content
  • Overview and scope of the VSME standard
  • The role of accounting in sustainability reporting
  • Data collection and categorisation
  • Processing environmental data
  • Social and governance data
  • Preparing a sustainability report in accordance with the VSME standard
Learning Methods The training uses a variety of active learning methods, including case studies, practical exercises and independent work.
Learning Environment Training is delivered in a face-to-face learning environment equipped with presentation technology and all tools necessary for sharing learning materials. The training room provides comfortable working conditions, including seating for all participants, presentation equipment (projector/screen), writing materials and access to study content. Where needed, practical worksheets and sample tables are provided in printed or digital form. Additional information is available to participants on the free platform at taasterahastu.ee/rohekool.
Learning Materials
  • Lectures
  • Training handouts
Completion Requirements and Documents Issued A certificate of completion is issued when the learner has demonstrated achievement of the learning outcomes by successfully completing practical tasks and answering theoretical questions. If the required learning outcomes are not achieved, a certificate of participation will be issued instead.
Trainer Qualifications and Experience All trainers hold a higher education degree, have relevant professional experience in the subjects they teach, and have experience in adult education.