Introduction: A Turning Point for SMEs Europe's 26.1 million SMEs represent the backbone of the EU economy (European Commission SME Performance Review, 2025), yet they face mounting pressure to demonstrate sustainability credentials. The Voluntary Sustainability Reporting Standard for SMEs (VSME), officially adopted by the European Commission on July 30, 2025 (EC Press Release IP/25/1843), marks a watershed moment for smaller businesses striving to integrate sustainability an