What SMEs need to know about VSME and Kube ESG
Banks, customers and governments increasingly ask SMEs for structured sustainability information even those without a legal obligation find it hard to avoid.
The VSME provides a workable framework for structuring those answers.
Kube ESG centralises the process: collecting information, preparing a report and sharing it with banks or partners all happens from one platform, with AI support.
Sustenuto is organising a series of webinars and workshops for Belgian SMEs, in collaboration with Isabel, the Chambers of Commerce, AKT, BECI and sector federations.
Participants discover Kube ESG and how AI significantly speeds up the reporting process, helping them complete their (first) sustainability report.
What is Kube ESG?
Kube ESG is a digital platform that allows SMEs to collect, structure and share their sustainability information in line with the European VSME standard. ESG stands for Environmental, Social & Governance and refers to information about environmental impact, social responsibility and good governance within companies.
The platform was developed by Isabel in collaboration with Sustenuto, backed by Belgian banks including KBC, ING Belgium, BNP Paribas Fortis and Belfius. Kube ESG helps companies collect ESG data just once and then share it with multiple stakeholders according to the "only once" principle.
In practice, this means:
Collecting and structuring ESG data from one central environment
Preparing an ESG report in line with the VSME standard
Sharing ESG data with banks, customers and partners
Retaining full control over data and access rights
Reducing administrative burden by centralising fragmented questionnaires
Kube ESG makes sustainability reporting accessible to companies without extensive ESG expertise or large internal teams.
VSME reporting for SMEs: voluntary, but not optional
Large companies in Europe are today required to report under the Corporate Sustainability Reporting Directive (CSRD) and the accompanying ESRS standards. For SMEs, that obligation does not formally apply, but demand for ESG data is growing rapidly throughout the entire value chain.
Customers, banks and governments increasingly ask for structured sustainability information that is comparable and shareable. Subsidies, public tenders and credit decisions are more frequently linked to demonstrable sustainability efforts.
What remains "voluntary" on paper feels less and less like a free choice in practice.
The VSME standard, the Voluntary Standard for non-listed micro, small and medium enterprises, provides a proportionate European framework for sustainability reporting by SMEs. The goal of the standard is to help non-listed companies map ESG data in a workable way, without the onerous obligations of the CSRD.
For many companies, sustainability reporting remains complex. The necessary data is often available but scattered across departments, documents and systems. Sustainability also plays a growing role at financial institutions. Banks want to support their SME clients in their sustainability transition, but need information that is clear, comparable and reliable.
It is from this dual need, simplicity for SMEs and usable ESG data for banks, that Isabel developed Kube ESG together with the Belgian banks.
Kube ESG in practice
Kube ESG centralises sustainability reporting in one platform that helps companies collect and share ESG data efficiently.
The AI functionality plays an important role in this. By uploading existing documents, such as HR policies, energy invoices, pitch decks or policy documents, the platform can automatically prepare up to 80% of the questions.
With Kube ESG, companies can:
Collect and structure ESG data
Generate an ESG report in line with the VSME standard
Share ESG data with banks and partners
Communicate sustainability efforts transparently
Prepare reporting without extensive consultancy processes
The free basic version significantly lowers the barrier for SMEs. Companies also retain full control over their data and decide themselves which partners can access their reporting.
Sustainability reporting in plain language
Sustenuto developed over 50 pages of practical guidance for Kube ESG in clear, everyday language, integrated directly into the platform and available in Dutch, French and English. The focus is not on legal completeness but on usability: SMEs with limited time and no ESG expertise need to understand what is being asked, why it matters and where to find the relevant information.
Read more: Human-to-human guidance for Kube ESG
Kube ESG webinars and workshops for Belgian SMEs
The launch of Kube ESG in November 2025 did not end with the platform itself. Many organisations need guidance to bridge the gap between the tool and day-to-day practice. Sustenuto is therefore organising a series of webinars and workshops that take SMEs through Kube ESG and the VSME standard step by step. The series is set up together with Isabel, banks, the Chambers of Commerce and sector federations, bringing a multidisciplinary perspective and alignment with sector-specific realities.
What you will learn during the sessions
What the VSME standard means in practice for their organisation
How to prepare a quality ESG report quickly using Kube ESG
How the AI function supports and accelerates the reporting process
A live demo of the platform, with guidance on each datapoint
Upcoming webinars
| Date | Partner | Timing | Type | Language | Registration |
|---|---|---|---|---|---|
| May 2026 | |||||
| 12 May | Fedustria | 11:15–12:00 | Webinar | NL | Register |
| 26 May | VOKA | 10:00 | Webinar | NL | Register |
| June 2026 | |||||
| Early June | Agoria | 12:30–13:15 | Webinar | NL | Coming soon |
| Early June | Agoria | 12:30–13:15 | Webinar | FR | Coming soon |
| 5 June | AKT | 08:30–10:30 | Workshop | FR | Register |
| 16 June | Kube ESG | 12:30–13:15 | Webinar | FR | Register |
| 18 June | Kube ESG | 12:30–13:15 | Webinar | NL | Register |
| 23 June | BECI | 09:30–12:00 | Workshop | FR | Register |
| TBC | |||||
| TBC | Fedustria | Webinar | FR | Coming soon | |
Sustenuto: more than 20 years as a partner in sustainable business
Sustenuto draws on more than 20 years of experience in sustainable business in Belgium, with an approach rooted in practice rather than theory. Five milestone projects illustrate that breadth:
Long-standing collaboration with sector federations and organisations, with a strong focus on knowledge sharing through workshops and learning networks, including the Quadrant programme in partnership with VOKA for more than 450 SMEs
Lead role in preparatory research projects on ESG reporting, commissioned by the Flemish government and developed in consultation with a broad stakeholder field, laying the groundwork for Kube ESG
Development of public sector tools such as the CSR scan, with extensive experience working with both private companies and public institutions
Active involvement in the development of the VSME standard, including direct collaboration with EFRAG as a "Friend of EFRAG"
Author of the user guidance within Kube ESG, sector-specific, trilingual and tailored to SMEs without prior ESG expertise
That track record of policy expertise, tool development and hands-on guidance translates complex ESG requirements into workable steps, with a consistent focus on the context and capabilities of SMEs.
Start sustainability reporting via Kube ESG today
Sustainability reporting is shifting from a low-stakes exercise to a structural part of running a business. Those who wait for a legal obligation are waiting too long. With Kube ESG and the accompanying webinars and workshops, an SME can take concrete steps in sustainability reporting today, without major investments in time or expertise.
Register for one of the sessions and follow our channels for further insights.
Frequently asked questions about Kube ESG and VSME reporting
Is sustainability reporting mandatory for SMEs?
Formally, no — the CSRD obligation currently applies only to large companies. But customers, suppliers and banks are increasingly asking SMEs for structured ESG data. Those who cannot provide an answer today could find themselves at a disadvantage in tender processes, credit conversations and public procurement. In practice, voluntary means less and less without consequence.
What is Kube ESG and who is it for?
Kube ESG is a digital platform that helps SMEs prepare a sustainability report in line with the VSME standard and share it with banks, customers and other partners. The platform was developed by Isabel, backed by the Belgian banks, and aims to become the go-to platform in the market.
What does Kube ESG cost?
Kube ESG includes a free basic version that allows SMEs to get started with sustainability reporting. The platform also includes AI functionality, which is available free of charge in 2026 for companies with fewer than 250 employees. This function helps collect ESG data more quickly and prepare an ESG report more efficiently. Companies seeking additional support around storytelling, interpretation or ESG strategy can access specialist guidance through dedicated advisory services.
How does the AI function in Kube ESG work?
By uploading existing documents such as an HR policy, energy invoices or a pitch deck, the AI automatically completes up to 80% of the VSME questionnaire. This reduces the time investment to a matter of minutes. The AI function is part of the Smart plan, which is available free of charge in 2026 for SMEs with fewer than 250 employees. The basic version without AI (Essential) remains always free. SMEs that also require personal guidance and a 'story-telling' version of their report can opt for the Expert plan, starting from €1,000.
What will I learn during the Kube ESG webinars and workshops?
The sessions take SMEs through Kube ESG and the VSME standard step by step, with a live demo of the platform and practical guidance on challenging datapoints (such as greenhouse gas emissions or energy consumption). The series is organised together with Isabel, AKT, BECI, the Chambers of Commerce and sector federations.
Related references
Kube ESG in the press — SME testimonials
Duurzaamheidsdata zonder chaos: Kube transformeert losse data tot een volledig duurzaamheidsrapport — VGD Accountants, BekaertDeslee and Ziekenhuis aan De Stroom share their first steps with Kube ESG
Duurzaamheidsrapportering als engagement: kmo's zetten in op VSME met Kube — Verhelst Group and Belorta on sustainability reporting as a strategic commitment
Kmo's ontsnappen niet langer aan duurzaamheidsrapportering — Desiree, product manager Kube at Isabel, on the growing pressure on SMEs to be transparent about ESG
Laagdrempelig platform Kube helpt kmo's door ESG-jungle — Kenny, ESG manager at Isabel, on how Kube guides SMEs through ESG reporting
Banken helpen kmo's duurzaamheidsrapport op te stellen — De Tijd on the role of the Belgian banks in the launch of Kube ESG
Platform & partners
Kube | Uitwisseling van geverifieerde bedrijfsgegevens — Isabel
Kube maakt duurzaamheidsrapportering toegankelijk voor kmo's — Febelfin
Kube ESG maakt duurzaamheidsrapportering eenvoudiger — ING België
Isabel lanceert Kube ESG: duurzaamheidsrapportering toegankelijk voor kmo's — Trends
Sector organisations
VSME standard & regulation
Vrijwillige duurzaamheidsrapportering voor kmo's — VSME — VLAIO
Europese Commissie keurt norm duurzaamheidsrapportering voor kmo's goed — IBR
PODCAST: Duurzaamheidsrapportering: wat wil je bank weten over duurzaamheid? — VGD
Sustenuto