The SMT framework

    Governance & Independence

    A structured, independent and collaborative framework supporting credible and rigorous ESG recognition.

    How the framework is organised

    The VSME Medals rely on a clear organisation between operational functions and supervisory bodies, ensuring an independent evaluation framework.

    The VSME Medals programme operates as a structured private label within the meaning of the ECGT Directive (Article 8), strictly limited to B2B professional use.

    Sustainability Measurement Taskforce

    SMT is the operational body responsible for developing, deploying and coordinating the audits and for officially awarding the VSME Medals.

    SMT ensures the independence of the evaluation process and the consistency of audit practices.

    The SMT Collective

    The SMT Collective is a group of independent experts from leading companies in sustainability and impact measurement, as well as independent auditors. It provides strategic insight and market expertise during dedicated exchanges, helping to enrich reflection and challenge directions, without any decision-making role. The Collective's mission is to support SMEs towards credible and independent market recognition of their ESG maturity.

    The VSME Medals are the result of collaborative work between field practitioners. They allow companies to:

    • Clearly position themselves on the ESG maturity scale
    • Demonstrate the value of their efforts to stakeholders
    • Prepare effectively for future regulatory obligations

    Impartiality

    SMT operates with a documented separation between its audit function and any consulting or commercial activity conducted by its founding members or affiliated organisations.

    Accredited partners

    The VSME Medals accredited partner network operates on a two-track structure.

    Accredited Consulting Firms

    Accredited Consulting Firms provide methodological support to Medallists, guiding them through data collection, evidence structuring and pre-audit preparation.

    Accredited Platforms

    Accredited Platforms integrate the VSME Medals questionnaires, pre-audit sheet and documentary collection functionalities within their environment, providing companies with a user-friendly route to prepare their file.

    Both types of partners are subject to strict separation of roles: no accredited partner conducts SMT audits or participates in Medal attribution decisions.

    Right of appeal and complaints

    Any company may lodge a formal appeal against an SMT decision, whether a refusal, a non-conformity qualification, a suspension or a withdrawal. Appeals are reviewed by an independent Appeal Committee and result in a reasoned written decision.

    Any stakeholder, including clients, value-chain partners and civil society, may also submit a written complaint to hello@vsme-medals.eu regarding a Medallist's use of a Medal, an accredited partner's conduct, or programme governance.

    A methodology built on cross-verification

    The SMT audit is conducted independently, on a documentary basis. For each declared data point, the auditor performs a three-source consistency check between:

    1

    the VSME data collection tool completed by the company

    2

    the pre-audit sheet prepared by the accredited partner, or by the company where it prepares its file autonomously

    3

    the supporting evidence attached to the file

    These three sources must align and tell a coherent story. Where material doubt is raised on the authenticity or substance of the elements submitted, SMT may request clarifying interviews or, exceptionally, an on-site verification, at its sole discretion.

    Become an accredited partner

    Talk to our team to learn about the accreditation requirements and join the VSME Medals partner network.

    Download the framework