> For the complete documentation index, see [llms.txt](https://docs.besmarthead.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.besmarthead.com/esg-frameworks/overview.md). # Choose your framework ESRS, Revised ESRS, VSME or the EU Taxonomy – see in one table which framework fits your company, how big it is and which reporting years you can open. SmartHead gives you one tile per reporting framework, each a ready-made list of disclosures and data points. Pick the one your law, your bank or your customer asks for – this page tells you which is which, how much work each one is and where its numbers live. {% hint style="success" %} **Saves you time:** you never build a questionnaire. Open a tile and the whole framework is already there as a form, with the standard's own guidance one click away. {% endhint %} ## Where to find it Dashboard › **ESG reporting**. Each tile shows the framework, its selected year and the counts **In progress** / **Done**. Click a tile to open its disclosure list. ![dashboard with the ESG reporting tiles and their progress counts](https://2593582272-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FxT5TFLiwBWeM9d0fDydH%2Fuploads%2FkAPNdDcm2HcB8T8lJTTG%2Fhome-1.png?alt=media) ## Which framework is for you | Tile | Best for | Size | Years | | ------------------------------------ | --------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------- | ------------ | | **ESRS** | Large companies reporting under the CSRD; anyone who needs the full standard with a double materiality assessment | \~84 disclosures, \~2 070 data points | from 2022 | | **Revised ESRS** | Companies reporting under the simplified ESRS (EU Omnibus) – the same structure, a fraction of the data points | \~80 disclosures, \~440 data points | from 2025 | | **VSME - Small and Medium business** | SMEs asked for ESG data by a bank, an investor or a large customer | 21 disclosures, \~170 data points (Basic B1–B11, Comprehensive C1–C9) | from 2018 | | **EU taxonomy** | Companies that publish taxonomy KPIs: the share of turnover, CapEx and OpEx that is taxonomy-aligned | 2 items: the **Taxonomy KPIs** wizard and **Contextual information** | current year | | **GHG calculator** | A guided carbon footprint without a full framework – see [GHG emissions in SmartHead](/ghg-emissions-co2-calculator/ghg.md) | 6 steps | current year | {% hint style="info" %} **CSRD, ESRS, Omnibus.** The CSRD is the EU directive that tells companies to report on sustainability; the ESRS are the standards that say what to report. The EU Omnibus simplification produced the Revised ESRS – fewer data points, same logic. [Glossary](/help/glossary.md) {% endhint %} ### The details that decide | Framework | Materiality assessment | GHG emissions live in | Export | | ------------ | ---------------------------------------------------------------------------------------------------------------- | ------------------------------ | ---------------------------------- | | ESRS | Built-in [6-step wizard](/esg-frameworks/esrs/double-materiality.md) that trims the list to material disclosures | E1-6 | PDF, Word, Excel | | Revised ESRS | No wizard in SmartHead – see the note below | E1-8 | PDF, Word, Excel | | VSME | Not required | B3 (Basic), C3 (Comprehensive) | PDF, Word, Excel | | EU Taxonomy | Not required | – | Excel in the official table layout | {% hint style="warning" %} TO CHECK: Revised ESRS has no double materiality assessment in SmartHead (`omni.config.json`); whether you should run the ESRS wizard and reuse its result is open (Q3). {% endhint %} ## Reporting years Every year is a separate set of disclosures with its own statuses, requests and exports. The year dropdown at the top of the disclosure list lists every year from the framework's start year to the current one – ESRS back to 2022, VSME back to 2018. Older years are already there. Reporting 2026? Open 2025 in the dropdown, export it to Excel and reuse last year's texts and figures instead of starting blank. ## Subscription packages A tile you cannot open says **Available from the Starter Package**, **Available from the Professional package** or **Available in the Enterprise Package**. To unlock a framework, write to . {% hint style="warning" %} TO CHECK: the **See pricing** link on locked tiles opens `/purchase`, which currently returns a 404 (Q17); which package includes which framework is also open (Q19). {% endhint %} ## Tips * Not sure between ESRS and Revised ESRS? Open both lists and compare the data point count of one disclosure – E1-6 against E1-8 is enough to feel the difference. * A bank asked your SME for "ESG data"? VSME Basic is the usual answer; it includes a GHG calculation in B3. * You can run several frameworks in the same profile and year – the tiles are independent. * The GHG numbers you enter in E1-6, E1-8 or B3 can go straight to Finstat from the dashboard – see [Publish your real footprint on Finstat](/ghg-emissions-co2-calculator/finstat.md). ## Good to know * Reporters do not see the dashboard tiles; they land on their [Requests page](/team-collaboration/requests-page.md) and open data points from there. * Viewers see every tile and list read-only. ## Related {% content-ref url="/pages/JMtt42HvIyFTwmShfDsG" %} [The disclosure list](/esg-frameworks/disclosure-list.md) {% endcontent-ref %} {% content-ref url="/pages/J41Y68QVjcqCVtZZoQ8U" %} [ESRS](/esg-frameworks/esrs.md) {% endcontent-ref %} {% content-ref url="/pages/nmHHtodJXEpzwdnR2gLq" %} [Revised ESRS](/esg-frameworks/revised-esrs.md) {% endcontent-ref %} {% content-ref url="/pages/mx3BFs29MiIbytMq8DFg" %} [VSME](/esg-frameworks/vsme.md) {% endcontent-ref %}