From the DNK Statement to the European VSME Reporting Standard

Oemeta has been reporting transparently on sustainability for several years. Until now, this reporting has been based on the German Sustainability Code.

Starting with the current reporting year, we are transitioning our sustainability reporting to the European VSME standard. In doing so, we are adopting a reporting framework specifically developed for voluntary sustainability reports, which enables a consistent, structured presentation of environmental, social, and governance issues.

In doing so, we have deliberately opted for a detailed and comprehensive presentation: All required topics and disclosures have been addressed to present our sustainability performance in an open, transparent, and comprehensible manner. In this way, we not only demonstrate where we have already made progress but also which areas we are continuing to develop.

By transitioning to the VSME, we are aligning our sustainability reporting more closely with current European standards. In this way, we continue to ensure transparency regarding our sustainability performance and provide relevant information to customers, partners, and other stakeholders in a clear and comprehensible manner.

Click here to go directly to our VSME Report 2025

The VSME—Voluntary Sustainability Reporting Standard for SMEs—is a voluntary sustainability reporting standard. It was developed to present sustainability information in a structured, understandable, and comparable manner. In terms of content, the VSME addresses key issues in the areas of the environment, social responsibility, and corporate governance.

For companies, the VSME offers a practical framework for systematically preparing sustainability data and communicating it in a transparent manner. At the same time, it helps companies respond more efficiently to the requirements of customers, business partners, banks, and other stakeholders.

What changes are there?

With the VSME, the structure of our reporting is changing above all. While the DNK statement was previously structured according to the DNK criteria, the VSME is based on a modular European reporting framework. This allows key sustainability topics to be presented in a targeted, transparent, and compatible manner.

For readers, this means that information on the environment, employees, supply chain responsibility, corporate governance, and other sustainability topics is presented in an updated structure. The goal remains clear, transparent, and robust sustainability communication.

But even with the change in reporting standards, our commitment remains unchanged: We want to clearly demonstrate how Oemeta embeds sustainability within the company, what measures we are implementing, and how our sustainability performance is evolving.

Our previous DNK statements remain an important part of our reporting history. They document the development of our sustainability activities over several years. The new VSME report continues this transparency—in an enhanced European reporting format.