{"id":9852,"date":"2026-03-24T17:35:13","date_gmt":"2026-03-24T15:35:13","guid":{"rendered":"https:\/\/csr-tools.com\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/"},"modified":"2026-03-30T10:32:32","modified_gmt":"2026-03-30T08:32:32","slug":"vsme-the-voluntary-sustainability-report-for-smes","status":"publish","type":"page","link":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/","title":{"rendered":"VSME"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9852\" class=\"elementor elementor-9852 elementor-9696\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d8c05d e-con-full e-flex e-con e-parent\" data-id=\"8d8c05d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff1e6d5 e-con-full e-flex e-con e-child\" data-id=\"ff1e6d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86ae43e elementor-widget elementor-widget-heading\" data-id=\"86ae43e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VSME: brief and compact <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d3345c e-con-full e-grid e-con e-child\" data-id=\"6d3345c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3083dff elementor-widget elementor-widget-text-editor\" data-id=\"3083dff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The VSME, <strong class=\"Yjhzub\" data-sfc-cb=\"\">Voluntary Sustainability Reporting Standard for SMEs<\/strong>, is aimed at all companies that do not fall under the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a> and are therefore not required to conduct the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">Double Materiality Assessment<\/a> according to the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">ESRS<\/a>. The standard serves as a foundation for all those who nevertheless wish to publish a sustainability report voluntarily.  <\/p><p>This standard provides a good data point basis to meet the expectations of various stakeholders. In particular, <a href=\"https:\/\/csr-tools.com\/en\/knowledge\/carbon-accounting\/\" target=\"_blank\" rel=\"noopener\">Scope 1-3 emissions<\/a> are becoming increasingly important. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f598a45 elementor-widget elementor-widget-image\" data-id=\"f598a45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"430\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-768x430.jpg\" class=\"attachment-medium_large size-medium_large wp-image-9699\" alt=\"VSME freiwilliger Nachhaltigkeitsbericht standard\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-768x430.jpg 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-300x168.jpg 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-1024x573.jpg 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-1536x860.jpg 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-600x336.jpg 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME.jpg 1600w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbed5b3 e-con-full e-flex e-con e-child\" data-id=\"bbed5b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;zigzag&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1800 5.8\" preserveAspectRatio=\"none\">\n  <path class=\"elementor-shape-fill\" d=\"M5.4.4l5.4 5.3L16.5.4l5.4 5.3L27.5.4 33 5.7 38.6.4l5.5 5.4h.1L49.9.4l5.4 5.3L60.9.4l5.5 5.3L72 .4l5.5 5.3L83.1.4l5.4 5.3L94.1.4l5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3L161 .4l5.4 5.3L172 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3L261 .4l5.4 5.3L272 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3L361 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3L461 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1L550 .4l5.4 5.3L561 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2L650 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2L750 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2L850 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4V0H-.2v5.8z\"\/>\n<\/svg>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dcaaf0 elementor-widget elementor-widget-heading\" data-id=\"2dcaaf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Helpful tools for your sustainability report<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1007117 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"1007117\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd549c1 elementor-arrows-position-inside elementor-widget elementor-widget-n-carousel\" data-id=\"bd549c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;9bcf0b0&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;962623e&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;4062709&quot;}],&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66f7b97 e-flex e-con-boxed e-con e-child\" data-id=\"66f7b97\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bfef9b6 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"bfef9b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-laptop\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b26526 elementor-widget elementor-widget-heading\" data-id=\"1b26526\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">VSME Workshop<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-866bfe9 elementor-widget elementor-widget-text-editor\" data-id=\"866bfe9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Practical and interactive workshop for a better understanding and implementation of the VSME standard. Physical or digital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b5d0fe elementor-align-center elementor-widget elementor-widget-button\" data-id=\"3b5d0fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/vsme-workshop-practical-introduction-to-the-voluntary-report\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3ee8b3 e-flex e-con-boxed e-con e-child\" data-id=\"e3ee8b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dad7ace elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"dad7ace\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89a28e0 elementor-widget elementor-widget-heading\" data-id=\"89a28e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">VSME report template\nWord template<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b51063 elementor-widget elementor-widget-text-editor\" data-id=\"1b51063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Word template (&amp; PDF) for a sustainability report according to the VSME standard.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-972d4ae elementor-align-center elementor-widget elementor-widget-button\" data-id=\"972d4ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-940d11e e-flex e-con-boxed e-con e-child\" data-id=\"940d11e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b0195f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6b0195f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca66e11 elementor-widget elementor-widget-heading\" data-id=\"ca66e11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Scope 3 GHG emissions\nWorkshop<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a0d781 elementor-widget elementor-widget-text-editor\" data-id=\"5a0d781\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Practice-oriented 3-hour workshop on conducting Scope 3 calculations according to the GHG Protocol. Physical or digital.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa8ae29 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"fa8ae29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/ghg-protocol-scope-3-workshop\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61e8d0b e-con-full e-flex e-con e-child\" data-id=\"61e8d0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1388bd3 e-con-full e-flex e-con e-child\" data-id=\"1388bd3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_top&quot;:&quot;zigzag&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1800 5.8\" preserveAspectRatio=\"none\">\n  <path class=\"elementor-shape-fill\" d=\"M5.4.4l5.4 5.3L16.5.4l5.4 5.3L27.5.4 33 5.7 38.6.4l5.5 5.4h.1L49.9.4l5.4 5.3L60.9.4l5.5 5.3L72 .4l5.5 5.3L83.1.4l5.4 5.3L94.1.4l5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3L161 .4l5.4 5.3L172 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3L261 .4l5.4 5.3L272 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3L361 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3L461 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1L550 .4l5.4 5.3L561 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2L650 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2L750 .4l5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2L850 .4l5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.4h.2l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.7-5.4 5.4 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.5 5.4h.1l5.6-5.4 5.5 5.3 5.6-5.3 5.5 5.3 5.6-5.3 5.4 5.3 5.7-5.3 5.4 5.3 5.6-5.3 5.5 5.4V0H-.2v5.8z\"\/>\n<\/svg>\n\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da9e909 e-con-full e-flex e-con e-child\" data-id=\"da9e909\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42be24a elementor-widget elementor-widget-table-of-contents\" data-id=\"42be24a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_anchor_link_offset&quot;:60,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tVSME Knowledge\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__42be24a\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5868e1 e-con-full e-flex e-con e-child\" data-id=\"a5868e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c703868 elementor-widget elementor-widget-heading\" data-id=\"c703868\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. What is the VSME?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72314d1 elementor-widget elementor-widget-text-editor\" data-id=\"72314d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p>The <strong>VSME (&#8220;Voluntary Sustainability Reporting Standard for non-listed SMEs&#8221;)<\/strong> is a voluntary European sustainability reporting standard developed by EFRAG for small and medium-sized enterprises that are <strong>not<\/strong> directly subject to the <strong><a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a> reporting obligation<\/strong>. The aim is to provide SMEs with a practical, uniform framework for ESG reports, but without the complexity of the ESRS and without a Double Materiality Assessment, yet still with clear requirements. <\/p><p>With the planned <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\" target=\"_blank\" rel=\"noopener\">EU Omnibus package<\/a>, the standard becomes even more important: the scope of application is to be extended in future to all companies <strong>with fewer than 1,000 employees<\/strong>. This makes the VSME the central reference point for sustainability inquiries along the value chain (&#8220;trickle-down effect&#8221;). <\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a00f4d elementor-widget elementor-widget-heading\" data-id=\"6a00f4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Significance of the VSME for companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-857a18a elementor-widget elementor-widget-text-editor\" data-id=\"857a18a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><ul><li>Customers, banks, and business partners are increasingly demanding ESG information.<\/li><li>Even companies not subject to CSRD are under data and evidence pressure.<\/li><li>The VSME provides an <strong>upper limit<\/strong> for requested sustainability information while creating legal certainty. <\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bbe471 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2bbe471\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53306fd elementor-widget elementor-widget-heading\" data-id=\"53306fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. How is the VSME structured?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b999f71 elementor-widget elementor-widget-text-editor\" data-id=\"b999f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>The VSME is structured in a <strong>modular<\/strong> way and consists of two modules:<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49f1aa1 elementor-widget elementor-widget-heading\" data-id=\"49f1aa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Basic Module<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e9cbdc elementor-widget elementor-widget-text-editor\" data-id=\"2e9cbdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><ul><li>comprises 51 data points (B1-B11)<\/li><li>forms the minimum standard<\/li><li>ideal for micro-enterprises or SMEs with limited resources<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3710b3b elementor-widget elementor-widget-heading\" data-id=\"3710b3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comprehensive Module<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eda4635 elementor-widget elementor-widget-text-editor\" data-id=\"eda4635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><ul><li>comprises between 42 and 50 additional data points (C1-C9)<\/li><li>for companies that want to provide more detailed insights<\/li><li>extends the report with additional environmental, social, and governance aspects<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a41209 elementor-widget elementor-widget-heading\" data-id=\"3a41209\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Content Focus Areas<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a22cc5 elementor-widget elementor-widget-text-editor\" data-id=\"4a22cc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><ul><li>Environment (e.g., energy, emissions, resources)<\/li><li>Social (e.g., working conditions, supply chain)<\/li><li>Corporate governance (governance structures)<\/li><\/ul><p>Some disclosures are mandatory, others follow the &#8220;if applicable&#8221; approach. These consequently only need to be reported if they are relevant to the company. <\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89d7aa8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"89d7aa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c70cb50 elementor-widget elementor-widget-heading\" data-id=\"c70cb50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. How should reporting be done?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89b5653 elementor-widget elementor-widget-text-editor\" data-id=\"89b5653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p>The VSME provides clear structural guidelines, but no rigid format. What matters is: <\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4d534 elementor-widget elementor-widget-heading\" data-id=\"4f4d534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Transparency and traceability\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f652f elementor-widget elementor-widget-text-editor\" data-id=\"66f652f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p>A report should disclose:<\/p><ul><li>Which topics affect the company?<\/li><li>What data is available and how was it determined?<\/li><li>What progress or challenges exist?<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdbe8c9 elementor-widget elementor-widget-heading\" data-id=\"bdbe8c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Systematic data collection\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d72be34 elementor-widget elementor-widget-text-editor\" data-id=\"d72be34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"text-align: left;\"><div><p>A structured process is recommended:<\/p><ol><li>Create orientation &amp; clarify responsibilities<\/li><li>Narrow down relevant topics<\/li><li>Collect &amp; prepare data<\/li><li>Structure and write the report<\/li><li>Communicate results<\/li><\/ol><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6263248 elementor-widget elementor-widget-heading\" data-id=\"6263248\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Optional Double Materiality Assessment\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b7a9c3 elementor-widget elementor-widget-text-editor\" data-id=\"2b7a9c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Unlike the CSRD, the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">Double Materiality Assessment<\/a> is <strong>not<\/strong> required in the VSME.<br>Nevertheless, it can be useful to align <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">reporting strategically<\/a>. <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-online-course-3h\/\" target=\"_blank\" rel=\"noopener\">Should it be desired, we are happy to support its implementation<\/a>. <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28408be elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"28408be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b56c1e elementor-widget elementor-widget-heading\" data-id=\"9b56c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. what aids and tools are available?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e46e48d elementor-widget elementor-widget-text-editor\" data-id=\"e46e48d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>SMEs can benefit from several digital support offerings:<\/div><div><p><strong>1. New VSME digital tool (BMWE\/BMDS)<\/strong><\/p><p>An officially launched, free tool facilitates:<\/p><ul><li>Data collection<\/li><li>Structuring<\/li><li>Creation of a complete VSME report<\/li><\/ul><p><strong>2. DNK platform<\/strong><\/p><p>The German Sustainability Code integrates both VSME modules into its platform, including a completeness check. <\/p><\/div><div><p><strong>3. Industry guides &amp; VSME templates<\/strong><\/p><p>Some institutions provide practical sample reports and guides. With our <a href=\"https:\/\/csr-tools.com\/en\/vsme-sustainability-report-template-for-smes\/\" target=\"_blank\" rel=\"noopener\">VSME Word template<\/a> or the <a href=\"https:\/\/csr-tools.com\/en\/vsme-data-point-list\/\">VSME data point list<\/a>, valuable time can be saved.  <\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52e727b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"52e727b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e17f6c1 elementor-widget elementor-widget-heading\" data-id=\"e17f6c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. VSME completed: What comes next?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6444ef elementor-widget elementor-widget-text-editor\" data-id=\"f6444ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Upon completion of the report, the voluntary standard opens up new opportunities:<\/p><p><strong>Improved data basis for strategic decisions<\/strong><\/p><p>A structured ESG overview helps identify risks and seize opportunities.<\/p><p><strong>Relief from ESG inquiries<\/strong><\/p><p>Through the upper limit function, standardized information becomes reusable multiple times. For example, with customers, banks, or partners. <\/p><p><strong>Perspective: Development toward ESRS<\/strong><\/p><p>The VSME can be an entry point.<br>Companies that later need to meet CSRD or ESRS obligations already have a solid foundation. <\/p><p><strong>Continuous improvement<\/strong><\/p><p>Sustainability reporting is a process. Regular updates, improvements, and monitoring therefore make sense, and effective measures should be implemented.  Improving <a href=\"https:\/\/csr-tools.com\/en\/knowledge\/carbon-accounting\/\" target=\"_blank\" rel=\"noopener\">GHG accounting<\/a>, especially <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/co%e2%82%82-balancing-for-vsme-and-csrd\/\" target=\"_blank\" rel=\"noopener\">Scope 3 calculation<\/a>, can also be strategically very valuable. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2077092 elementor-widget elementor-widget-html\" data-id=\"2077092\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/csrd.substack.com\/embed\" width=\"480\" height=\"320\" style=\"border:1px solid #EEE; background:white;\" frameborder=\"0\" scrolling=\"no\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7631a elementor-widget elementor-widget-heading\" data-id=\"ad7631a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Further reading and links<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c4f6e0 elementor-widget elementor-widget-text-editor\" data-id=\"3c4f6e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"color: #339966;\"><strong><a style=\"color: #339966;\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/HTML\/?uri=OJ:L_202501710\" target=\"_blank\" rel=\"noopener\">VSME standard German<\/a><\/strong><\/span><\/li><li><span style=\"color: #339966;\"><strong><a style=\"color: #339966;\" href=\"https:\/\/eur-lex.europa.eu\/eli\/reco\/2025\/1710\/oj\/eng\" target=\"_blank\" rel=\"noopener\">VSME Eur-Lex<\/a><\/strong><\/span><\/li><li><span style=\"color: #339966;\"><strong><a style=\"color: #339966;\" href=\"https:\/\/www.deutscher-nachhaltigkeitskodex.de\/\" target=\"_blank\" rel=\"noopener\">German Sustainability Code (DNK)<\/a><\/strong><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0e6823 elementor-cta--layout-image-above elementor-hidden-mobile elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"e0e6823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/csr-tools.eu\/wp-content\/uploads\/Untitled-design-2-1024x173.png);\" role=\"img\" aria-label=\"Untitled design (2)\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSmart tools for your ESG reporting! \t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tOur self-service solutions combine pragmatic simplicity with in-depth expert knowledge and make sustainability reporting quick and effective to implement.\n\n\ud83d\ude80 Discover the right CSR tools now!\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/csr-tools.com\/en\/products-services\/\">\n\t\t\t\t\t\tLet's go!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db92d3d elementor-widget elementor-widget-heading\" data-id=\"db92d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Frequently Asked Questions (FAQ)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28adaa4 elementor-widget elementor-widget-n-accordion\" data-id=\"28adaa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4260\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4260\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. Is the VSME mandatory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4260\" class=\"elementor-element elementor-element-9de24bc e-con-full e-flex e-con e-child\" data-id=\"9de24bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97c3219 elementor-widget elementor-widget-text-editor\" data-id=\"97c3219\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>No. The standard is voluntary, but may become de facto relevant through customer or supply chain expectations. Moreover, it is officially recommended by the European Union as a voluntary standard for sustainability reporting.  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4261\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4261\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. For whom is the VSME worthwhile? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4261\" class=\"elementor-element elementor-element-61befce e-con-full e-flex e-con e-child\" data-id=\"61befce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-918702b elementor-widget elementor-widget-text-editor\" data-id=\"918702b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p>Especially for:<\/p><ul><li>SMEs without CSRD obligation<\/li><li>Suppliers to large companies<\/li><li>Businesses with ESG inquiries from banks\/customers<\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4262\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4262\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Do I need a Double Materiality Assessment? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4262\" class=\"elementor-element elementor-element-9ddcb84 e-con-full e-flex e-con e-child\" data-id=\"9ddcb84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-751d870 elementor-widget elementor-widget-text-editor\" data-id=\"751d870\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>No. However, it can improve the quality and impact of the report. In addition, the DMA offers <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">strategic value<\/a>, including for identifying opportunities and risks for the company.  <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4263\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4263\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. How many data points does the VSME comprise in total? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4263\" class=\"elementor-element elementor-element-cae53ec e-flex e-con-boxed e-con e-child\" data-id=\"cae53ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc3b823 elementor-widget elementor-widget-text-editor\" data-id=\"bc3b823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>A total of around <strong>190 data points<\/strong> in two modules. You can find details in our <a href=\"https:\/\/csr-tools.com\/en\/vsme-data-point-list\/\">VSME data point list<\/a>. <\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4264\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4264\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Can I create the report digitally? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4264\" class=\"elementor-element elementor-element-9672713 e-flex e-con-boxed e-con e-child\" data-id=\"9672713\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94d9ee7 elementor-widget elementor-widget-text-editor\" data-id=\"94d9ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div>Yes, there is an official digital tool that greatly simplifies creation.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4265\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4265\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. Is CO2 accounting according to the GHG Protocol mandatory? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4265\" class=\"elementor-element elementor-element-5d76768 e-flex e-con-boxed e-con e-child\" data-id=\"5d76768\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05d168f elementor-widget elementor-widget-text-editor\" data-id=\"05d168f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Disclosures on Scope 1 and Scope 2 emissions are required. Scope 3 can be reported optionally. Depending on the level of ambition, it therefore makes sense to integrate a valid calculation of the footprint.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4266\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4266\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How can CSR-Tools support me? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-sort-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4266\" class=\"elementor-element elementor-element-b709b71 e-flex e-con-boxed e-con e-child\" data-id=\"b709b71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c75cd83 elementor-widget elementor-widget-text-editor\" data-id=\"c75cd83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We are happy to support you with your VSME report through, for example, a <a href=\"https:\/\/csr-tools.com\/en\/vsme-workshop-practical-introduction-to-the-voluntary-report\/\">VSME workshop<\/a>, a template for your report, or on the topic of GHG accounting. Please contact us for individual inquiries or visit our <a href=\"https:\/\/csr-tools.com\/en\/products-services\/\" target=\"_blank\" rel=\"noopener\">services page<\/a>.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c997ccd e-flex e-con-boxed e-con e-child\" data-id=\"c997ccd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f57a72f elementor-widget elementor-widget-heading\" data-id=\"f57a72f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. Blog posts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3b97e7 e-con-full e-flex e-con e-child\" data-id=\"e3b97e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5693db8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5693db8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/blog\/csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-newspaper\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read all blog posts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VSME: brief and compact The VSME, Voluntary Sustainability Reporting Standard for SMEs, is aimed at all companies that do not [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9699,"parent":4995,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-9852","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VSME - CSR Tools<\/title>\n<meta name=\"description\" content=\"VSME as a voluntary sustainability report for SMEs. Is the standard suitable for your company? Structure and content explained simply.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VSME - CSR Tools\" \/>\n<meta property=\"og:description\" content=\"VSME as a voluntary sustainability report for SMEs. Is the standard suitable for your company? Structure and content explained simply.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/\" \/>\n<meta property=\"og:site_name\" content=\"CSR Tools\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-30T08:32:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"896\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/\",\"name\":\"VSME - CSR Tools\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME.jpg\",\"datePublished\":\"2026-03-24T15:35:13+00:00\",\"dateModified\":\"2026-03-30T08:32:32+00:00\",\"description\":\"VSME as a voluntary sustainability report for SMEs. Is the standard suitable for your company? Structure and content explained simply.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME.jpg\",\"contentUrl\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME.jpg\",\"width\":1600,\"height\":896,\"caption\":\"VSME freiwilliger Nachhaltigkeitsbericht standard\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/vsme-the-voluntary-sustainability-report-for-smes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Knowledge\",\"item\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/knowledge\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"VSME\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/\",\"name\":\"CSR Tools\",\"description\":\"W&auml;hlen Sie klug, berichten Sie smart. Corporate Social Responsibility Tools (CSR) im &Uuml;berblick.\",\"publisher\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#organization\"},\"alternateName\":\"Corporate Sustainability Reporting Directive (CSRD) Tools\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#organization\",\"name\":\"CSR Tools & CSRD Beratung\",\"alternateName\":\"CSRD Tools\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/CSR-Tools-1920-\u00d7-1080px-1.svg\",\"contentUrl\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/CSR-Tools-1920-\u00d7-1080px-1.svg\",\"width\":1759,\"height\":439,\"caption\":\"CSR Tools & CSRD Beratung\"},\"image\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VSME - CSR Tools","description":"VSME as a voluntary sustainability report for SMEs. Is the standard suitable for your company? Structure and content explained simply.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/","og_locale":"en_US","og_type":"article","og_title":"VSME - CSR Tools","og_description":"VSME as a voluntary sustainability report for SMEs. Is the standard suitable for your company? Structure and content explained simply.","og_url":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/","og_site_name":"CSR Tools","article_modified_time":"2026-03-30T08:32:32+00:00","og_image":[{"width":1600,"height":896,"url":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/","url":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/","name":"VSME - CSR Tools","isPartOf":{"@id":"https:\/\/csr-tools.eu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/#primaryimage"},"image":{"@id":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/#primaryimage"},"thumbnailUrl":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME.jpg","datePublished":"2026-03-24T15:35:13+00:00","dateModified":"2026-03-30T08:32:32+00:00","description":"VSME as a voluntary sustainability report for SMEs. Is the standard suitable for your company? Structure and content explained simply.","breadcrumb":{"@id":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/#primaryimage","url":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME.jpg","contentUrl":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME.jpg","width":1600,"height":896,"caption":"VSME freiwilliger Nachhaltigkeitsbericht standard"},{"@type":"BreadcrumbList","@id":"https:\/\/csr-tools.eu\/en\/knowledge\/vsme-the-voluntary-sustainability-report-for-smes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/csr-tools.eu\/en\/"},{"@type":"ListItem","position":2,"name":"Knowledge","item":"https:\/\/csr-tools.eu\/en\/knowledge\/"},{"@type":"ListItem","position":3,"name":"VSME"}]},{"@type":"WebSite","@id":"https:\/\/csr-tools.eu\/en\/#website","url":"https:\/\/csr-tools.eu\/en\/","name":"CSR Tools","description":"W&auml;hlen Sie klug, berichten Sie smart. Corporate Social Responsibility Tools (CSR) im &Uuml;berblick.","publisher":{"@id":"https:\/\/csr-tools.eu\/en\/#organization"},"alternateName":"Corporate Sustainability Reporting Directive (CSRD) Tools","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/csr-tools.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/csr-tools.eu\/en\/#organization","name":"CSR Tools & CSRD Beratung","alternateName":"CSRD Tools","url":"https:\/\/csr-tools.eu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/csr-tools.eu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/csr-tools.eu\/wp-content\/uploads\/2023\/08\/CSR-Tools-1920-\u00d7-1080px-1.svg","contentUrl":"https:\/\/csr-tools.eu\/wp-content\/uploads\/2023\/08\/CSR-Tools-1920-\u00d7-1080px-1.svg","width":1759,"height":439,"caption":"CSR Tools & CSRD Beratung"},"image":{"@id":"https:\/\/csr-tools.eu\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/pages\/9852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/comments?post=9852"}],"version-history":[{"count":5,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/pages\/9852\/revisions"}],"predecessor-version":[{"id":9964,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/pages\/9852\/revisions\/9964"}],"up":[{"embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/pages\/4995"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/media\/9699"}],"wp:attachment":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/media?parent=9852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}