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does my company measure employee satisfaction and how do I report that

Employee satisfaction is not separate in VSME

No, VSME does not ask for a satisfaction score as such. The basic module of EFRAG VSME asks for hard labour data: number of employees, turnover, collective agreements, training hours, work accidents. An employee satisfaction survey — however valuable for your own business operations — is not a mandatory data point in this standard. If a client still asks for it, that usually comes from their own, more comprehensive ESG format, not from VSME itself. Check whether the question falls under a broader theme that VSME does cover, such as does the enterprise have a health and safety policy at work — satisfaction and safety policy are often asked about in the same breath in practice.

If you have conducted a satisfaction survey, you can submit it as supporting evidence for questions about personnel policy in general, or for questions about turnover and training — see how many training hours does an employee receive on average per year. If you have no survey, then "no, not measured" is a valid answer: VSME does not force anything here, so you do not need to make up something that does not exist. Instead, fill in the data points that are actually in the basic module, such as turnover figures or the share of employees under a collective agreement — see does the workforce fall under a collective labour agreement — these often give a client a good picture of the employment situation, even without explicit satisfaction figures.

Where this is and is not in the standard

The basic module of EFRAG VSME describes the social indicators that a non-listed SME can report on: staff numbers, turnover, collective agreement coverage, health and safety, training. A separate indicator for employee satisfaction is not included. Directive (EU) 2022/2464, which establishes the CSRD, regulates the reporting obligation for larger companies and the status of VSME as a voluntary framework for the rest of the supply chain — satisfaction measurement is not a named mandatory element in that either.

What this is based on

The regulation itself is on EUR-Lex. We refer for each claim; you do not have to take our word for it.

What you concretely need to do

The implementation of each obligation, with the deadlines involved and the templates for recording it, is included in the subscription.

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This is not legal advice. This page provides general information on the regulations this platform covers. We do not know your situation. If in doubt about your own case, consult a lawyer or the competent supervisory authority.

Written with AI based on the sources above, checked by a human on 2026-09-05. Is something incorrect? Let us know — corrections receive priority.