Supplier ratings focus on external supplier behaviour, while maturity models assess an organisation’s internal capabilities to drive responsible sourcing over time. Tools like the Sustainable Procurement Maturity Tool (SPMT) help bridge this gap by evaluating an organisation’s readiness and capability to embed sustainability effectively.

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