The SMT device

SMT Lab

SMT Lab is the operational body responsible for the development, deployment, coordination of audits, and official awarding of VSME Medals.

SMT Lab guarantees the independence of the evaluation process and the consistency of audit practices.

The SMT Collective

The SMT (Sustainability Measurement Taskforce) Collective is a group of independent experts from leading sustainability and impact measurement companies such as South Pole, ESGlogic, Zei, and independent auditors.

It is the independent body responsible for governance and strategic direction. It is composed of:

  • Active members: They exercise decision-making responsibility within the system, participate in formal votes, validate methodological guidelines and changes to the framework, and help to ensure the consistency and robustness of the system.

  • Honorary members: They provide strategic insight and market expertise during dedicated discussion sessions, helping to enrich the debate and challenge the direction taken, without having any decision-making power.

Our accredited partners

Our accredited VSME Medal partners are authorized firms and platforms that prepare companies for SMT audits by structuring their data and practices according to the VSME Medal framework, in order to ensure a smooth, rigorous, and comparable assessment of their ESG maturity level.

What do we do?

European regulatory frameworks - CSRD, ESRS, green taxonomy, EFRAG, Green Deal - are evolving rapidly, making it harder for SMEs to structure their ESG approach.

To address this issue, the SMT Collective was formed as a forum for discussion and collaboration. Meeting three to five times a year, it analyzes major regulatory and normative trends in the sector, shares feedback from the field, and develops operational tools tailored to the realities of businesses.

This is the context in which the VSME medals were developed: an independent, pragmatic and structured benchmark for assessing the ESG maturity of companies, particularly SMEs, using criteria aligned with European best practice.

A reference system rooted in practice

VSME medals are the fruit of a collaborative effort between practitioners in the field. They enable companies to :

  • Clearly situate yourself on the ESG maturity scale

  • Promote their efforts to stakeholders

  • Prepare effectively for future regulatory requirements

The SMT Collective is neither a commercial entity nor an institutional body. It is a community of committed experts, dedicated to supporting companies towards a sustainable transition, in complete independence.