{"id":4547,"date":"2025-01-28T14:07:58","date_gmt":"2025-01-28T12:07:58","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/vsme-update-simplified-sustainability-reporting-for-smes\/"},"modified":"2025-08-17T20:39:13","modified_gmt":"2025-08-17T18:39:13","slug":"vsme-update-simplified-sustainability-reporting-for-smes","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/","title":{"rendered":"VSME update: Simplified sustainability reporting for SMEs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4547\" class=\"elementor elementor-4547 elementor-4481\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd5f784 e-flex e-con-boxed e-con e-parent\" data-id=\"fd5f784\" 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-dbf3744 elementor-widget elementor-widget-text-editor\" data-id=\"dbf3744\" 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 data-pm-slice=\"1 1 []\">The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS)<\/a> have paved the way for more sustainable corporate reporting. A central component of this development is the final <a href=\"https:\/\/www.efrag.org\/en\/projects\/voluntary-reporting-standard-for-smes-vsme\/concluded\" target=\"_blank\" rel=\"noopener\"><strong>VSME update<\/strong> (Voluntary Sustainability Reporting Standard for non-listed SMEs)<\/a>, which was recently adapted following public consultation. But what do these changes mean in concrete terms, what advantages does the VSME update bring and for which companies is it relevant?  <\/p>\n\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-da83a00 elementor-widget elementor-widget-heading\" data-id=\"da83a00\" 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\">What is the VSME update and why is it important?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b25c4e elementor-widget elementor-widget-text-editor\" data-id=\"0b25c4e\" 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 data-pm-slice=\"1 3 []\">The VSME update is EFRAG&#8217;s adaptation of the VSME standard from the draft version to the final version published in December 2024. While the comprehensive requirements of the ESRS with over 1,000 data points place numerous requirements on companies to <a href=\"https:\/\/csr-tools.com\/en\/?p=4466\" target=\"_blank\" rel=\"noopener\">report on environmental, social and governance (ESG) aspects<\/a>, the VSME is voluntary and requires only a fraction of the disclosure requirements in order to minimize the administrative burden for SMEs. <\/p>\n<p>The standard has been <strong>greatly simplified<\/strong>. These are the most important new features: <\/p>\n\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-33571c8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"33571c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-square\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Two modules instead of three<\/b>: The PAT module has been removed, leaving the Basic and Comprehensive modules.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-square\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Only <b>18 instead of 28 excess points to be reported<\/b>.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check-square\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The performance of the <b>double materiality analysis<\/b> is not mandatory.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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-368ef546 elementor-widget elementor-widget-html\" data-id=\"368ef546\" 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<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center; \/* Damit das Bild vertikal zentriert wird *\/\n  }\n\n  .csrd-widget-image img {\n      max-height: 100%;\n      width: calc(100%); \/* Ber\u00fccksichtigt den 5px Padding auf jeder Seite *\/\n    border-radius: 10px;\n  }\n\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n  }\n\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    \n    .csrd-widget-image {\n    order: -1; \/* Das Bild wird an den Anfang gesetzt *\/\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>ESRS VSME Berichtsvorlage<\/h2><p>Vorlage eines CSRD-konformen VSME Nachhaltigkeitsberichts im Word Format die sie selbst\u00e4ndig bef\u00fcllen k\u00f6nnen. Zudem erhalten Sie eine Schritt-f\u00fcr-Schritt Anleitung mit Tipps.<\/p><a href=\"https:\/\/csr-tools.com\/en\/sustainability-report-template-for-smes\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Nachhaltigkeitsbericht-Vorlage-CSRD-ESRS.png\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f5bac3 elementor-widget elementor-widget-heading\" data-id=\"5f5bac3\" 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\">The most important changes at a glance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab54119 elementor-widget elementor-widget-heading\" data-id=\"ab54119\" 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\">Two modules instead of three - The VSME standard becomes simpler<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eceb2c elementor-widget elementor-widget-text-editor\" data-id=\"4eceb2c\" 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>One of the most noticeable changes: The previous <strong>VSME standard<\/strong> has been reduced from <strong>three to two modules<\/strong>.<\/p>\n<ul>\n<li>The previous <strong>Narrative Policies, Actions and Targets (PAT) module<\/strong> has been <strong>completely removed<\/strong>.<\/li>\n<li>The two remaining modules are:<\/li>\n<\/ul>\n<p><strong>a) Basic Module<\/strong><\/p>\n<p>The Basic Module is the <strong>starting point<\/strong> for sustainability reporting by SMEs. It includes minimum disclosures on: <\/p>\n<ul>\n<li><strong>Environment<\/strong> (energy consumption, greenhouse gas emissions, resource consumption)<\/li>\n<li><strong>Social issues<\/strong> (employee conditions, health and safety)<\/li>\n<li><strong>Business ethics<\/strong> (corruption incidents, compliance)<\/li>\n<\/ul>\n<p><strong>b) Comprehensive Module<\/strong><\/p>\n<p>The Comprehensive Module is aimed at SMEs that want or need to fulfill additional requirements &#8211; e.g. for investors, banks or larger business partners.<\/p>\n<ul>\n<li>The module contains detailed disclosures, e.g. on <strong>climate risks, GHG reduction targets and social indicators<\/strong> such as gender diversity in management.<\/li>\n<\/ul>\n<p>With this new structure, the <strong>VSME standard<\/strong> is much clearer, less extensive and better adapted to the needs of SMEs.<\/p>\n\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-c8fe8e8 elementor-widget elementor-widget-heading\" data-id=\"c8fe8e8\" 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\">Fewer excess points, materiality analysis no longer required<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05a6edd elementor-widget elementor-widget-text-editor\" data-id=\"05a6edd\" 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 new <strong>VSME standard<\/strong> eases the burden on smaller companies by eliminating the requirement for a <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\" target=\"_blank\" rel=\"noopener\">double materiality analysis<\/a>. At the same time, many over-items are deleted and the standard is reduced from 28 to 18 over-items to be reported.   <\/p>\n\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-069c7a9 elementor-widget elementor-widget-heading\" data-id=\"069c7a9\" 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\">Flexibility for Scope 3 emissions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b649bad elementor-widget elementor-widget-text-editor\" data-id=\"b649bad\" 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>Another highlight: the disclosure of <strong>Scope 3 emissions<\/strong> (indirect emissions from the value chain) is <strong>voluntary<\/strong>. Companies that collect their Scope 3 data can thus create additional transparency and enhance their sustainability strategy. <\/p>\n\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-9817c59 elementor-widget elementor-widget-heading\" data-id=\"9817c59\" 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\">Costs and benefits of the new VSME standard  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bbb60c elementor-widget elementor-widget-text-editor\" data-id=\"6bbb60c\" 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>EFRAG has published a <a href=\"https:\/\/www.efrag.org\/system\/files\/sites\/webpublishing\/Project%20Documents\/2309261112573240\/EFRAG%27s%20Cover%20Letter%20and%20Cost%20Benefit%20Analysis%20on%20VSME.pdf\" target=\"_blank\" rel=\"noopener\">comprehensive study with a cost-benefit analysis<\/a> of the new VSME standard. Here are the most important results:   <\/p>\n\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-766c9ac elementor-widget elementor-widget-heading\" data-id=\"766c9ac\" 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\">1. increase competitiveness<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8cd8d1 elementor-widget elementor-widget-text-editor\" data-id=\"a8cd8d1\" 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 data-pm-slice=\"1 1 []\">SMEs that use the VSME standard can improve their competitiveness by strengthening their market position. The increased transparency creates trust among business partners and investors. In particular, companies that are active in &#8220;green markets&#8221; or offer sustainable products and services benefit from better perception and positioning.  <\/p>\n\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-bb9a60c elementor-widget elementor-widget-heading\" data-id=\"bb9a60c\" 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\">2. take advantage of financial benefits<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9142fe4 elementor-widget elementor-widget-text-editor\" data-id=\"9142fe4\" 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 data-pm-slice=\"1 1 []\">ESG reporting gives SMEs access to more sustainable sources of financing. According to the study, interest rate advantages of between 10 and 30 basis points on loans can be achieved by using the VSME standard. According to EFRAG&#8217;s calculations, the financial benefits of applying the standard could increase to a total of 580 million euros by 2028.  <\/p>\n\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-7181345 elementor-widget elementor-widget-heading\" data-id=\"7181345\" 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\">3. improved internal organization<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02326cc elementor-widget elementor-widget-text-editor\" data-id=\"02326cc\" 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 data-pm-slice=\"1 1 []\">Applying the VSME standard helps companies to improve their internal processes and management practices. Companies can identify opportunities to optimize resource allocation, mitigate risk and capitalize on emerging trends in sustainability and social responsibility. The regular analysis of ESG performance thus promotes strategic decision-making and strengthens internal collaboration within the company.  <\/p>\n\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-c4eab79 elementor-widget elementor-widget-heading\" data-id=\"c4eab79\" 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\">4. lower entry costs<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff1a7d0 elementor-widget elementor-widget-text-editor\" data-id=\"ff1a7d0\" 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 data-pm-slice=\"1 1 []\">The revision of the standard has significantly reduced the costs of compliance. The elimination of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/materiality-analysis-guidelines-amendments-to-efrag\/\">materiality analysis<\/a> saves companies between 6,000 and 20,000 euros. In addition, the use of digital platforms facilitates implementation and reduces the time required by 10 to 30%.  <\/p>\n\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-9f84fcd elementor-widget elementor-widget-heading\" data-id=\"9f84fcd\" 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\">Conclusion: What do the changes mean for SMEs?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6c6a14 elementor-widget elementor-widget-text-editor\" data-id=\"c6c6a14\" 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 revised <strong>VSME standard<\/strong> makes it easier for small and medium-sized companies to get started with sustainability reporting. Thanks to the new <strong>branch structure<\/strong> and the removal of the PAT module, the effort and costs are significantly reduced. At the same time, there is still enough flexibility to adapt the standard to individual requirements.  <\/p>\n\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-4a82531 elementor-widget elementor-widget-heading\" data-id=\"4a82531\" 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\">Recommendations for companies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf6dff elementor-widget elementor-widget-text-editor\" data-id=\"1cf6dff\" 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><strong>Regulatory uncertainty: <\/strong>The lack of transposition of the CSRD into national German law is causing uncertainty for many companies. However, it is not advisable to wait and do nothing. It is worth making so-called &#8220;<i><b>no-regret moves<\/b><\/i>&#8221; are worthwhile:  <\/p>\n\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-bb25ed2 elementor-widget elementor-widget-text-editor\" data-id=\"bb25ed2\" 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><i>No-regret moves are activities that provide a benefit to the company and can almost certainly be reused in a subsequent reporting obligation. For most companies, these include carrying out the materiality analysis and preparing the ESRS VSME report. <\/i><\/p>\n\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-95e2441 elementor-widget elementor-widget-text-editor\" data-id=\"95e2441\" 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<ol>\n<li><strong>Revise your ESG strategy: <\/strong>Align your <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">sustainability strategy<\/a> with the new materiality criteria and reporting requirements.<\/li>\n<li><strong>Use digital tools: <\/strong>With our <a href=\"https:\/\/csr-tools.com\/en\/sustainability-report-template-for-smes\/\" target=\"_blank\" rel=\"noopener\">updated <strong>sustainability report template for SMEs<\/strong><\/a>, you can implement the new <strong>VSME standard<\/strong> effortlessly. The Word template provides a pre-written report that you only need to fill in with your data. It is structured, practical and tailored to the requirements of the current VSME standard.  <\/li>\n<li><strong>Start voluntary reporting: <\/strong>Smaller companies in particular, which are not directly covered by the CSRD, can benefit from voluntary reporting in order to create transparency towards stakeholders or to meet the requirements of customers or suppliers.<\/li>\n<li><strong>Follow regular updates: <\/strong>Keep up to date with further changes to the ESRS and CSRD so that you can react in good time. We regularly report on relevant changes in our bi-weekly <a href=\"https:\/\/csrd.substack.com\/\" target=\"_blank\" rel=\"noopener\">newsletter<\/a>. With a subscription, you can easily stay informed.  <\/li>\n<\/ol>\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<div class=\"elementor-element elementor-element-9fa0037 e-flex e-con-boxed e-con e-parent\" data-id=\"9fa0037\" 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-264aabe2 elementor-widget elementor-widget-html\" data-id=\"264aabe2\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) have paved the way for more sustainable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4487,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","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":""},"categories":[22,10,11,5],"tags":[],"class_list":["post-4547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-csrd-blog","category-esrs-blog","category-nachhaltigkeitsberichterstattung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VSME update: Simplified sustainability reporting for SMEs - CSR Tools<\/title>\n<meta name=\"description\" content=\"VSME update: Discover the most important changes and benefits for simplified sustainability reporting for SMEs.\" \/>\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\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VSME update: Simplified sustainability reporting for SMEs - CSR Tools\" \/>\n<meta property=\"og:description\" content=\"VSME update: Discover the most important changes and benefits for simplified sustainability reporting for SMEs.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/\" \/>\n<meta property=\"og:site_name\" content=\"CSR Tools\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-28T12:07:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-17T18:39:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Update-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alexander Spahn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alexander Spahn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/\"},\"author\":{\"name\":\"Alexander Spahn\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#\\\/schema\\\/person\\\/be107def2b31027765f0dc4626da2b41\"},\"headline\":\"VSME update: Simplified sustainability reporting for SMEs\",\"datePublished\":\"2025-01-28T12:07:58+00:00\",\"dateModified\":\"2025-08-17T18:39:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/\"},\"wordCount\":993,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME-Update-scaled.jpg\",\"articleSection\":[\"Blog\",\"CSRD\",\"ESRS\",\"Nachhaltigkeitsberichterstattung\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/\",\"name\":\"VSME update: Simplified sustainability reporting for SMEs - CSR Tools\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME-Update-scaled.jpg\",\"datePublished\":\"2025-01-28T12:07:58+00:00\",\"dateModified\":\"2025-08-17T18:39:13+00:00\",\"description\":\"VSME update: Discover the most important changes and benefits for simplified sustainability reporting for SMEs.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME-Update-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/csr-tools.eu\\\/wp-content\\\/uploads\\\/VSME-Update-scaled.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"VSME Update\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/blog-en\\\/sustainability-reporting\\\/vsme-update-simplified-sustainability-reporting-for-smes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"VSME update: Simplified sustainability reporting for SMEs\"}]},{\"@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\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/csr-tools.eu\\\/en\\\/#\\\/schema\\\/person\\\/be107def2b31027765f0dc4626da2b41\",\"name\":\"Alexander Spahn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c4268bfb48a8c18e06f9b3394976b1b60caaf8a3dac3c7ae9f5b019bc8377390?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c4268bfb48a8c18e06f9b3394976b1b60caaf8a3dac3c7ae9f5b019bc8377390?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c4268bfb48a8c18e06f9b3394976b1b60caaf8a3dac3c7ae9f5b019bc8377390?s=96&d=mm&r=g\",\"caption\":\"Alexander Spahn\"},\"sameAs\":[\"https:\\\/\\\/csr-tools.com\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VSME update: Simplified sustainability reporting for SMEs - CSR Tools","description":"VSME update: Discover the most important changes and benefits for simplified sustainability reporting for SMEs.","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\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/","og_locale":"en_US","og_type":"article","og_title":"VSME update: Simplified sustainability reporting for SMEs - CSR Tools","og_description":"VSME update: Discover the most important changes and benefits for simplified sustainability reporting for SMEs.","og_url":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/","og_site_name":"CSR Tools","article_published_time":"2025-01-28T12:07:58+00:00","article_modified_time":"2025-08-17T18:39:13+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Update-scaled.jpg","type":"image\/jpeg"}],"author":"Alexander Spahn","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Alexander Spahn","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#article","isPartOf":{"@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/"},"author":{"name":"Alexander Spahn","@id":"https:\/\/csr-tools.eu\/en\/#\/schema\/person\/be107def2b31027765f0dc4626da2b41"},"headline":"VSME update: Simplified sustainability reporting for SMEs","datePublished":"2025-01-28T12:07:58+00:00","dateModified":"2025-08-17T18:39:13+00:00","mainEntityOfPage":{"@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/"},"wordCount":993,"commentCount":0,"publisher":{"@id":"https:\/\/csr-tools.eu\/en\/#organization"},"image":{"@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#primaryimage"},"thumbnailUrl":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Update-scaled.jpg","articleSection":["Blog","CSRD","ESRS","Nachhaltigkeitsberichterstattung"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/","url":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/","name":"VSME update: Simplified sustainability reporting for SMEs - CSR Tools","isPartOf":{"@id":"https:\/\/csr-tools.eu\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#primaryimage"},"image":{"@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#primaryimage"},"thumbnailUrl":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Update-scaled.jpg","datePublished":"2025-01-28T12:07:58+00:00","dateModified":"2025-08-17T18:39:13+00:00","description":"VSME update: Discover the most important changes and benefits for simplified sustainability reporting for SMEs.","breadcrumb":{"@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#primaryimage","url":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Update-scaled.jpg","contentUrl":"https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Update-scaled.jpg","width":2560,"height":1707,"caption":"VSME Update"},{"@type":"BreadcrumbList","@id":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/csr-tools.eu\/en\/"},{"@type":"ListItem","position":2,"name":"VSME update: Simplified sustainability reporting for SMEs"}]},{"@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\/"}},{"@type":"Person","@id":"https:\/\/csr-tools.eu\/en\/#\/schema\/person\/be107def2b31027765f0dc4626da2b41","name":"Alexander Spahn","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c4268bfb48a8c18e06f9b3394976b1b60caaf8a3dac3c7ae9f5b019bc8377390?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c4268bfb48a8c18e06f9b3394976b1b60caaf8a3dac3c7ae9f5b019bc8377390?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c4268bfb48a8c18e06f9b3394976b1b60caaf8a3dac3c7ae9f5b019bc8377390?s=96&d=mm&r=g","caption":"Alexander Spahn"},"sameAs":["https:\/\/csr-tools.com"]}]}},"_links":{"self":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/posts\/4547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"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=4547"}],"version-history":[{"count":16,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/posts\/4547\/revisions"}],"predecessor-version":[{"id":8224,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/posts\/4547\/revisions\/8224"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/media\/4487"}],"wp:attachment":[{"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/media?parent=4547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/categories?post=4547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/csr-tools.eu\/en\/wp-json\/wp\/v2\/tags?post=4547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}