{"id":5377,"date":"2025-02-23T00:57:41","date_gmt":"2025-02-22T22:57:41","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/vsme-sustainability-report-mapping-the-material-esrs-topics\/"},"modified":"2025-09-01T12:24:56","modified_gmt":"2025-09-01T10:24:56","slug":"vsme-sustainability-report-mapping-the-material-esrs-topics","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/vsme-sustainability-report-mapping-the-material-esrs-topics\/","title":{"rendered":"VSME Sustainability Report: Mapping the material ESRS topics"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5377\" class=\"elementor elementor-5377 elementor-5353\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5f255 e-flex e-con-boxed e-con e-parent\" data-id=\"0b5f255\" 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-7800b76 elementor-widget elementor-widget-text-editor\" data-id=\"7800b76\" 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 <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">Corporate Sustainability Reporting Directive (CSRD)<\/a> brings with it new requirements for sustainability reporting. While large companies are obliged to <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">double materiality assessment<\/a>, small and medium-sized enterprises (SMEs) are faced with the question of how they can sensibly align their sustainability strategy. This is where the <b>ESRS<\/b> <b>VSME sustainability report<\/b> comes into play.  <\/p><p>The VSME standard <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5);\">(Voluntary standard for non-listed micro-<\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); color: var(--ast-global-color-3); background-color: var(--ast-global-color-5);\">, small- and medium-sized enterprises<\/span><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">) offers a <\/span><b style=\"font-style: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">voluntary but practical solution<\/b><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"> for SMEs to <\/span><a style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align);\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-en\/esg-and-esg-reporting-the-most-important-facts-in-brief\/\">address ESG-relevant issues.<\/a><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">  to report. But how can the material topics on the ESRS AR 16 list be efficiently linked to the disclosure points in the VSME sustainability report?   <\/span><\/p><p>In this article, we show you how to create a systematic mapping of the material topics for your VSME sustainability report. We explain which topics of the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a> are particularly relevant and how they can be assigned to the individual VSME report disclosures. <\/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-939fec0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"939fec0\" 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<h3>Key Takeaways<\/h3><p data-start=\"91\" data-end=\"288\">The <strong data-start=\"95\" data-end=\"131\">ESRS VSME Sustainability Report<\/strong> offers SMEs a voluntary but practical way to report ESG topics in a structured manner, even without a mandatory double Materiality Assessment.<\/p><ul data-start=\"289\" data-end=\"898\"><li data-start=\"289\" data-end=\"417\"><p data-start=\"291\" data-end=\"417\"><strong data-start=\"291\" data-end=\"304\">Benefits:<\/strong> more transparency for business partners, better financing opportunities, and a clearer sustainability strategy.<\/p><\/li><li data-start=\"418\" data-end=\"623\"><p data-start=\"420\" data-end=\"623\"><strong data-start=\"420\" data-end=\"433\">Core Idea:<\/strong> A <strong data-start=\"438\" data-end=\"478\">mapping of material ESRS topics<\/strong> (e.g., climate change, biodiversity, working conditions, governance) to the VSME disclosure points facilitates the prioritization of relevant content.<\/p><\/li><li data-start=\"624\" data-end=\"726\"><p data-start=\"626\" data-end=\"726\"><strong data-start=\"626\" data-end=\"639\">Methodology:<\/strong> Identify topics, assess by materiality, and assign to VSME obligations.<\/p><\/li><li data-start=\"727\" data-end=\"898\"><p data-start=\"729\" data-end=\"898\"><strong data-start=\"729\" data-end=\"746\">Practical Benefits:<\/strong> SMEs can, with manageable effort, consistently collect ESG data, report key indicators, and thus secure competitive and financing advantages.<\/p><\/li><\/ul>\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-fe473c5 e-flex e-con-boxed e-con e-parent\" data-id=\"fe473c5\" 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-7be2e25 elementor-widget elementor-widget-heading\" data-id=\"7be2e25\" 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\">Overview of the ESRS VSME Sustainability Report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9395cf2 elementor-widget elementor-widget-heading\" data-id=\"9395cf2\" 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\">What is the VSME sustainability report?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d1f2ed elementor-widget elementor-widget-text-editor\" data-id=\"5d1f2ed\" 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 ESRS VSME sustainability report is based on <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/VSME%20Standard.pdf\" target=\"_blank\" rel=\"noopener\">EFRAG&#8217;s voluntary VSME standard<\/a>, which was developed specifically for unlisted small and medium-sized enterprises (SMEs). The aim is to provide practical and simplified <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability reporting<\/a> that is based on the requirements of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-most-important-facts-about-esrs-european-sustainability-reporting-standards\/\">European Sustainability Reporting Standards (ESRS)<\/a> in order to establish a uniform 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-8b8c89c elementor-widget elementor-widget-heading\" data-id=\"8b8c89c\" 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\">Why should SMEs use the VSME sustainability report?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e732ba3 elementor-widget elementor-widget-text-editor\" data-id=\"e732ba3\" 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>Even though the VSME standard is not a legal requirement, it offers numerous advantages:<\/p><ol><li><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><strong>Transparency for business partners:<\/strong> Large companies are increasingly demanding ESG data from their suppliers.<\/span><\/li><li><strong>Facilitating lending:<\/strong> Banks and investors are paying more attention to sustainability information.<\/li><li><strong>Strategic advantages<\/strong>: <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/developing-a-sustainability-strategy-the-practical-guide\/\">Developing a structured sustainability strategy<\/a> helps to minimize risks and exploit opportunities.<\/li><li><strong>Efficient reporting:<\/strong> The VSME sustainability report has a modular structure, which means that SMEs only need to record relevant data.<\/li><\/ol>\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-1edc6a1 e-flex e-con-boxed e-con e-parent\" data-id=\"1edc6a1\" 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-a6bc549 elementor-widget elementor-widget-heading\" data-id=\"a6bc549\" 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\">What is the Structure of the VSME Sustainability Report?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4979f66 elementor-widget elementor-widget-text-editor\" data-id=\"4979f66\" 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 standard divides the report into <b>two modules<\/b>:<\/p>\n<ol>\n<li><strong>Basic module<\/strong> (mandatory components for basic reporting)\n<ul>\n<li>General company information<\/li>\n<li>Environmental metrics (e.g. energy consumption, CO\u2082 emissions, waste management)<\/li>\n<li>Social metrics (e.g. working conditions, equal rights)<\/li>\n<li>Governance aspects (e.g. corruption prevention)<\/li>\n<\/ul>\n<\/li>\n<li><strong>Comprehensive module<\/strong> (additional optional information for a detailed sustainability assessment)\n<ul>\n<li>Climate strategy &amp; reduction targets<\/li>\n<li>Risk management in relation to sustainability<\/li>\n<li>Extended social and governance aspects<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>We have collected all the disclosure requirements of the voluntary reporting standard and prepared them in a <a href=\"https:\/\/csr-tools.com\/en\/vsme-data-point-list\/\">VSME data point list<\/a> so that all the relevant information is clearly presented and you can start collecting data straight away.<\/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-ad22c68 elementor-widget elementor-widget-heading\" data-id=\"ad22c68\" 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\">How are the VSME Sustainability Report &amp; the Materiality Assessment Related?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02319cb elementor-widget elementor-widget-text-editor\" data-id=\"02319cb\" 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>A <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">double Materiality Assessment (DMA)<\/a> is no longer mandatory after the last <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/\">VSME Update from December 2024<\/a>. However, the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">Materiality Assessment can serve as a strategic tool<\/a> and bring benefits to organizations. Companies can thus specifically assess which ESRS topics actually pose material opportunities and risks for their business model \u2013 both financially and ecologically &amp; socially (Financial Materiality) \u2013 or to what extent the company&#8217;s activities have positive or negative impacts on people and the environment (Impact Materiality).  <\/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<div class=\"elementor-element elementor-element-3c0f98ee e-flex e-con-boxed e-con e-parent\" data-id=\"3c0f98ee\" 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-48e6ed50 elementor-widget elementor-widget-html\" data-id=\"48e6ed50\" 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>Wesentlichkeitsanalyse Vorlage<\/h2><p>Dieses Excel Template zur Durchf\u00fchrung der doppelten Wesentlichkeitsanalyse f\u00fchrt Sie Schritt-f\u00fcr-Schritt durch den Prozess und erstellt automatisiert Ihre Wesentlichkeitsmatrix.<\/p><a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\" class=\"csrd-button\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Wesentlichkeitsanalyse-matrix.png\"><\/div><\/div>\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-59006eb e-flex e-con-boxed e-con e-parent\" data-id=\"59006eb\" 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-c7806d7 elementor-widget elementor-widget-heading\" data-id=\"c7806d7\" 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\">Methodology of mapping the key topics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10a4356 elementor-widget elementor-widget-heading\" data-id=\"10a4356\" 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\">Why is mapping useful in the VSME sustainability report?\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f754f6b elementor-widget elementor-widget-text-editor\" data-id=\"f754f6b\" 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>Although DMA is not mandatory under the ESRS VSME standard, it can help companies to align their sustainability strategy in a targeted manner. The mapping of material topics enables SMEs to link the relevant ESG topics from the ESRS standards with the disclosure requirements in the VSME standard. This enables them to:  <\/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-bdd843d elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"bdd843d\" 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\"><\/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>Set priorities<\/b>: Which sustainability issues are strategically relevant for the company?<\/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\"><\/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>Increase efficiency<\/b>: Focus resources on the most important reporting obligations.<\/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\"><\/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>Create comparability<\/b>: Align ESG data consistently with the requirements of larger companies.<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7354a41 e-flex e-con-boxed e-con e-parent\" data-id=\"7354a41\" 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-eee3f6f elementor-widget elementor-widget-heading\" data-id=\"eee3f6f\" 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\">Step-by-step instructions for mapping<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afede4d elementor-widget elementor-widget-text-editor\" data-id=\"afede4d\" 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>A systematic mapping of the material topics in the VSME sustainability report can be carried out in the following steps:<\/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-b2e26cd elementor-widget elementor-widget-heading\" data-id=\"b2e26cd\" 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\">1) Identify topics from the ESRS topic list<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fabce66 elementor-widget elementor-widget-text-editor\" data-id=\"fabce66\" 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 ESRS AR 16 list contains ESG topics that may also be relevant for the VSME sustainability report. These include, for example <\/p><ul><li><strong>Climate change (ESRS E1)<\/strong>: CO\u2082 emissions, climate risks, energy consumption<\/li><li><strong>Pollution (ESRS E2)<\/strong>: Air, water and soil pollution<\/li><li><strong>Water and Marine Resources (ESRS E3)<\/strong>: Water consumption, marine ecosystems<\/li><li><strong>Biodiversity (ESRS E4)<\/strong>: Biodiversity, ecosystem protection<\/li><li><strong>Circular economy (ESRS E5)<\/strong>: Resource consumption, waste management<\/li><li><strong>Working conditions (ESRS S1-S2)<\/strong>: Safety, remuneration, social standards<\/li><li><strong>Business Conduct (ESRS G1)<\/strong>: Corruption prevention, business ethics<\/li><\/ul><div>After conducting the analysis according to the principle of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">double materiality<\/a>, companies know which of the topics they should focus on more specifically.<\/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-e3bbe57 elementor-widget elementor-widget-heading\" data-id=\"e3bbe57\" 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\">2) Prioritize key topics<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a4f1d9 elementor-widget elementor-widget-text-editor\" data-id=\"6a4f1d9\" 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>Not every topic from the ESRS AR 16 list is relevant for every company. Prioritization is carried out within the scope of <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">analysis according to the principle of<\/span> <span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\"> <\/span><a style=\"text-align: var(--text-align); font-size: 1rem; background-color: #ffffff;\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">double materiality<\/a> through the structured recording and evaluation of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/understanding-and-using-iros-the-key-to-materiality-analysis-csrd\/\">IROs (Impacts, Risks, Opportunities)<\/a>. Helpful for this are<span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\">:<\/span> <\/p><ul><li><strong>Sector affiliation<\/strong> (e.g. for manufacturing companies: Energy consumption &amp; waste management)<\/li><li><strong>Regulatory requirements<\/strong> (e.g. Supply Chain Act for globally active companies)<\/li><li><strong>Stakeholder expectations<\/strong> (e.g. sustainability criteria of investors and banks)<\/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-f7d9b8c elementor-widget elementor-widget-heading\" data-id=\"f7d9b8c\" 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\">3) Comparison with the VSME disclosure requirements<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-994e0f1 elementor-widget elementor-widget-text-editor\" data-id=\"994e0f1\" 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>Once the relevant ESRS topics have been identified, they are assigned to the corresponding reporting requirements in the VSME Sustainability Report.<\/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-f1c5b59 elementor-widget elementor-widget-html\" data-id=\"f1c5b59\" 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<table>\n    <thead>\n        <tr>\n            <th>VSME Specification point<\/th>\n            <th>Related ESRS topics<\/th>\n        <\/tr>\n    <\/thead>\n    <tbody>\n        <tr>\n            <td><strong>B1 - General company information<\/strong><\/td>\n            <td>General information<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B2 - Sustainability guidelines &amp; future strategies<\/strong><\/td>\n<td>ESRS E1 (Climate Change), ESRS E5 (Circular Economy), ESRS S1 (Own Workforce), ESRS G1 (Business Conduct)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B3 - Energy &amp; greenhouse gas emissions<\/strong><\/td>\n            <td>ESRS E1 (Climate Change)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B4 - Air, water &amp; soil pollution<\/strong><\/td>\n<td>ESRS E2 (Pollution)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B5 - Land use &amp; biodiversity measures<\/strong><\/td>\n            <td>ESRS E4 (Biodiversity &amp; Ecosystems)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B6 - Water consumption &amp; water stress management<\/strong><\/td>\n            <td>ESRS E3 (Water and Marine Resources)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B7 - Resource utilization &amp; waste prevention<\/strong><\/td>\n            <td>ESRS E5 (Circular Economy)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B8 - Working conditions &amp; employment structure<\/strong><\/td>\n            <td>ESRS S1 (own workforce)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B9 - Health &amp; Safety<\/strong><\/td>\n            <td>ESRS S1 (own workforce)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B10 - Remuneration, collective agreements &amp; training<\/strong><\/td>\n            <td>ESRS S1 (own workforce)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>B11 - Ethics, Compliance &amp; Corruption Prevention<\/strong><\/td>\n<td>ESRS G1 (Business Conduct)<\/td>\n        <\/tr>\n\n        <tr>\n            <td><strong>C1 - General description of the business model &amp; strategy<\/strong><\/td>\n            <td>General information<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C2 - Significant sustainability impacts, risks &amp; opportunities<\/strong><\/td>\n            <td>General information<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C3 - Climate targets &amp; transition plans<\/strong><\/td>\n            <td>ESRS E1 (Climate Change)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C4 - Climate-related risks<\/strong><\/td>\n            <td>ESRS E1 (Climate change)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C5 - Additional information on the workforce<\/strong><\/td>\n            <td>ESRS S1 (Own workforce)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C6 - Human rights policies &amp; processes<\/strong><\/td>\n<td>ESRS S1 (Own workforce)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C7 - Serious human rights violations<\/strong><\/td>\n<td>ESRS S1 (Own workforce), ESRS S2 (Workers in the value chain), ESRS S3 (Affected communities)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C8 - Turnover from certain sectors &amp; exclusion from EU benchmarks<\/strong><\/td>\n<td>ESRS G1 (Business Conduct)<\/td>\n        <\/tr>\n        <tr>\n            <td><strong>C9 - Gender diversity in corporate governance<\/strong><\/td>\n<td>ESRS G1 (Business Conduct)<\/td>\n        <\/tr>\n    <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f3aa0e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1f3aa0e\" 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.lemonsqueezy.com\/buy\/0761bbcd-888c-4276-b37a-9859ff8de230?discount=0\" target=\"_blank\">\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\">Download mapping table free of charge<\/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<div class=\"elementor-element elementor-element-96a84ee e-flex e-con-boxed e-con e-parent\" data-id=\"96a84ee\" 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-18a367b elementor-widget elementor-widget-heading\" data-id=\"18a367b\" 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\">4) Integration into VSME reporting<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ffd245 elementor-widget elementor-widget-text-editor\" data-id=\"4ffd245\" 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>Once the mapping has been completed, companies can target the following:<\/p><ul><li>Define core indicators for the VSME sustainability report<\/li><li>Closing data gaps and optimizing internal processes for ESG reporting<\/li><li>Communicating material topics transparently in the sustainability report<\/li><\/ul>\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-544c4dd e-flex e-con-boxed e-con e-parent\" data-id=\"544c4dd\" 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-614679c elementor-widget elementor-widget-heading\" data-id=\"614679c\" 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\">Mapping of environmental topics (ESRS E1-E5) in the VSME sustainability report<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a0e4a elementor-widget elementor-widget-text-editor\" data-id=\"f3a0e4a\" 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>A central element of the VSME sustainability report is the disclosure of environmental indicators. The ESRS environmental topics (E1-E5) play a key role here. In this section, we show how these topics can be assigned to the VSME disclosure requirements.  <\/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-87dd33e elementor-widget elementor-widget-heading\" data-id=\"87dd33e\" 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\">ESRS E1 - Climate change<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76fc3ff elementor-widget elementor-widget-text-editor\" data-id=\"76fc3ff\" 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>Climate change has a direct impact on companies &#8211; from rising energy costs to physical risks from extreme weather events. And many companies are actively contributing to climate change through their emissions. The relevant reporting requirements in the VSME Sustainability Report are:  <\/p><ul><li><strong>B3 &#8211;<\/strong> <strong>Energy and greenhouse gas emissions<\/strong>: Recording of energy consumption and CO\u2082 emissions.<\/li><li><strong>C3 &#8211; Climate targets &amp; transition plans<\/strong>: If a company has specific climate strategies, these can be disclosed in the comprehensive module.<\/li><li><b>C4 &#8211; Climate-related risks<\/b>: Assessment of physical and transitory climate risks, including extreme weather events, regulatory changes and financial impacts on the business.<\/li><\/ul><div>\ud83d\udca1 <b>Practical example<\/b>: A production company can state in the VSME sustainability report how much CO\u2082 is generated by energy consumption and what measures are planned to reduce it.<\/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-567dbec elementor-widget elementor-widget-heading\" data-id=\"567dbec\" 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\">ESRS E2 - Pollution<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb992e7 elementor-widget elementor-widget-text-editor\" data-id=\"fb992e7\" 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>Air, water and soil pollution are key challenges in many industries. The VSME Sustainability Report covers these topics as follows: <\/p><ul><li><strong>B4 &#8211; Air, water and soil pollution<\/strong>: Companies should indicate relevant emission values here.<\/li><\/ul><p>\ud83d\udca1 <strong>Practical example<\/strong>: A printing company can explain in the report how solvent emissions are reduced and recycling techniques for waste water are used.<\/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-e87539a elementor-widget elementor-widget-heading\" data-id=\"e87539a\" 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\">ESRS E3 - Water and marine resources<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c42e9b elementor-widget elementor-widget-text-editor\" data-id=\"2c42e9b\" 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>Water management is particularly relevant in water-intensive industries. The corresponding disclosure requirements in the VSME sustainability report are: <\/p><ul><li><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><strong>B6 &#8211; Water consumption &amp; water stress management<\/strong>: Companies indicate their water withdrawal, consumption and recycling here.<\/span><\/li><\/ul><p>\ud83d\udca1 <strong>Practical example<\/strong>: A hotel can show in the report how it reduces consumption through water-saving technologies and integrates rainwater utilization.<\/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-d81f7a4 elementor-widget elementor-widget-heading\" data-id=\"d81f7a4\" 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\">ESRS E4 - Biodiversity and Ecosystems<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7798c9b elementor-widget elementor-widget-text-editor\" data-id=\"7798c9b\" 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>Companies operating in or near biodiversity-sensitive areas should consider their impacts. Important points in the VSME Sustainability Report: <\/p><ul><li><span style=\"font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3);\"><strong>B5 &#8211; Land use &amp; biodiversity measures<\/strong>: Information on sites in protected areas and measures to preserve biodiversity.<\/span><\/li><\/ul><p>\ud83d\udca1 <b>Practical example<\/b>: An agricultural cooperative can demonstrate how it protects soil health through sustainable cultivation methods.<\/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-09ab955 elementor-widget elementor-widget-heading\" data-id=\"09ab955\" 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\">ESRS E5 - Circular economy<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84a0e92 elementor-widget elementor-widget-text-editor\" data-id=\"84a0e92\" 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 use of resources and waste management are key issues in the circular economy. The VSME sustainability report includes: <\/p><ul><li><strong>B7 &#8211; Resource utilization &amp; waste avoidance<\/strong>: Disclosure of material flows and waste volumes as well as recycling rates.<\/li><\/ul><p>\ud83d\udca1 <strong>Practical example<\/strong>: An electronics manufacturer can specify how it uses recyclable materials and avoids electronic waste.<\/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<div class=\"elementor-element elementor-element-d4bbf7b e-flex e-con-boxed e-con e-parent\" data-id=\"d4bbf7b\" 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-1d55d7e elementor-widget elementor-widget-heading\" data-id=\"1d55d7e\" 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\">Mapping of social aspects (ESRS S1-S4) in the VSME sustainability report\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c739de4 elementor-widget elementor-widget-text-editor\" data-id=\"c739de4\" 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>In addition to environmental factors, social sustainability issues play a central role in the VSME sustainability report. ESRS standards S1 to S4 cover various social aspects, including working conditions, human rights and consumer protection. <\/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-2681a9f elementor-widget elementor-widget-heading\" data-id=\"2681a9f\" 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\">ESRS S1 - Own workforce\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cb22a elementor-widget elementor-widget-text-editor\" data-id=\"b5cb22a\" 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 protection and promotion of employees is essential for sustainable companies. In the VSME standard, these topics are covered by: <\/p><ul><li><strong>B8 &#8211; Working conditions &amp; employment structure<\/strong>: Information on the workforce, contract types and employee rights.<\/li><li><strong>B9 &#8211; Health &amp; safety<\/strong>: Measures for accident prevention and workplace health promotion.<\/li><li><strong>B10 &#8211; Remuneration, collective agreements &amp; further training<\/strong>: Wage transparency, further training opportunities and collective agreements.<\/li><li><b>C5 &#8211; Additional (general) information on the workforce<\/b>: Extended information on the employment structure, including contract types, working models and diversity indicators.<\/li><li><b>C6 &#8211; Human rights policies &amp; processes for own employees<\/b>: Presentation of internal guidelines and measures to protect employee rights and human rights due diligence.<\/li><li> <b>C7 &#8211; Serious human rights abuses<\/b>: Disclosure of potential or actual human rights abuses in own workforce, value chain and affected communities, and actions taken to prevent and remedy these.<\/li><\/ul><p>\ud83d\udca1 <strong>Practical example<\/strong>: A production company could report that 80% of its employees are covered by collective agreements and that annual safety training is carried out.<\/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-1ba26e4 elementor-widget elementor-widget-heading\" data-id=\"1ba26e4\" 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\">ESRS S2 - Workforce in the value chain\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94e295a elementor-widget elementor-widget-text-editor\" data-id=\"94e295a\" 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>Companies are increasingly responsible for the conditions in their supply chain. Relevant disclosure obligations in the VSME Sustainability Report: <\/p><ul><li><b>C7 &#8211; Serious human rights abuses<\/b>: Disclosure of potential or actual human rights abuses in own workforce, value chain and affected communities, and actions taken to prevent and remedy these.<\/li><\/ul><p>\ud83d\udca1 <b>Practical example<\/b>: A fashion company could state that 95% of its suppliers have been audited and comply with BSCI social standards.<\/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<div class=\"elementor-element elementor-element-3414e02 e-flex e-con-boxed e-con e-parent\" data-id=\"3414e02\" 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-318545c elementor-widget elementor-widget-heading\" data-id=\"318545c\" 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\">Mapping of governance aspects (ESRS G1) in the VSME sustainability report<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f1158 elementor-widget elementor-widget-text-editor\" data-id=\"26f1158\" 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>In addition to environmental and social issues, governance factors are a key component of sustainability reporting. The ESRS G1 standard covers aspects such as corporate ethics, corruption prevention and responsible business practices. <\/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-c78e8ee elementor-widget elementor-widget-heading\" data-id=\"c78e8ee\" 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\">ESRS G1 - Business Conduct\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90ae637 elementor-widget elementor-widget-text-editor\" data-id=\"90ae637\" 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>Compliance with ethical business practices strengthens the trust of investors, customers and stakeholders. The relevant reporting obligations in the VSME Sustainability Report are: <\/p>\n<ul>\n<li><strong>B11 &#8211; Corruption &amp; business ethics<\/strong>: Disclosure of measures to prevent corruption, whistleblower systems and ethical business practices.<\/li>\n<li><b>C8 &#8211; Sales &amp; EU benchmark exclusions<\/b>: Disclosure of sales in sensitive industries and possible exclusions from sustainability benchmarks.<\/li>\n<li><b>C9 &#8211; Gender diversity in management<\/b>: Information on gender distribution in management and diversity measures.<\/li>\n<\/ul>\n<p>\ud83d\udca1 <b>Practical example<\/b>: A company could report that all managers undergo annual anti-corruption training and that an internal whistleblower system is in place.<\/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-db1ca09 elementor-widget elementor-widget-heading\" data-id=\"db1ca09\" 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\">Governance &amp; sustainability strategy<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30168f elementor-widget elementor-widget-text-editor\" data-id=\"b30168f\" 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>Governance structures also play a role in the strategic management of sustainability issues. In the VSME Sustainability Report, companies can explain how they manage sustainability: <\/p><p><strong>B2 &#8211; Sustainability guidelines &amp; future strategies<\/strong>: Presentation of internal ESG guidelines and sustainability targets.<\/p><p>\ud83d\udca1 <b>Practical example<\/b>: An SME could state that it has appointed a sustainability officer and conducts regular training for employees.<\/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<div class=\"elementor-element elementor-element-839e6d7 e-flex e-con-boxed e-con e-parent\" data-id=\"839e6d7\" 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-312c51c elementor-widget elementor-widget-heading\" data-id=\"312c51c\" 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 are Challenges &amp; Solutions for SMEs?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bdb7755 elementor-widget elementor-widget-text-editor\" data-id=\"bdb7755\" 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>Although the VSME standard offers simplified reporting for SMEs, there are still implementation challenges. Small and medium-sized enterprises often have limited resources to develop a detailed sustainability strategy. Typical challenges and possible solutions are outlined below.  <\/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-b7107cc elementor-widget elementor-widget-heading\" data-id=\"b7107cc\" 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) Lack of internal resources &amp; know-how<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c99340 elementor-widget elementor-widget-text-editor\" data-id=\"2c99340\" 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>\ud83e\udd37\ud83c\udffc Problem<\/strong>: Many SMEs do not have their own sustainability departments or ESG experts.<\/p><p><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83c\udfaf <\/span><strong>Solution<\/strong>:<\/p><ul><li>Use of guidelines and the <b><a href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">ESRS VSME Sustainability Report Template for SMEs<\/a><\/b>which was developed specifically for the VSME standard.<\/li><li>Cooperation with external <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">CSRD consultancies<\/a> or industry associations that offer support with reporting.<\/li><li><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-trainings-the-10-best-trainings-for-you\/\">CSRD training<\/a> for employees to improve their understanding of ESG requirements.<\/li><\/ul><p>\ud83d\udca1<strong> Practical tip<\/strong>: Many companies, chambers of commerce and industry associations offer <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-webinars-overview-of-free-online-events-on-reporting\/\">free CSRD webinars<\/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<div class=\"elementor-element elementor-element-7f6d0c3 e-flex e-con-boxed e-con e-parent\" data-id=\"7f6d0c3\" 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-701167db elementor-widget elementor-widget-html\" data-id=\"701167db\" 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\/nachhaltigkeitsbericht-template-fuer-kmus\/\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45b0d6c e-flex e-con-boxed e-con e-parent\" data-id=\"45b0d6c\" 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-fb61506 elementor-widget elementor-widget-heading\" data-id=\"fb61506\" 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) Data collection &amp; documentation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a33a6 elementor-widget elementor-widget-text-editor\" data-id=\"20a33a6\" 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><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83e\udd37\ud83c\udffc<\/span><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\"> <\/span><strong>Problem<\/strong>: Companies have to record a large amount of ESG data that has not yet been systematically documented.<\/p><p><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83c\udfaf <\/span><strong>Solution<\/strong>:<\/p><ul><li>Introduction of a simple ESG database to systematically collect relevant information.<\/li><li>Use of ERP systems or <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/demand-for-esg-reporting-software-on-the-rise-csrd-a-factor\/\">ESG reporting software<\/a> that automatically evaluates ESG data.<\/li><li>Integration of supplier surveys to document environmental and social standards in the value chain.<\/li><\/ul><p><strong>\ud83d\udca1 Practical tip<\/strong>: Companies can use their existing energy and financial reports as well as <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/how-iso-certifications-facilitate-compliance-with-the-esrs-csrd\/\">ISO certifications<\/a> or <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/how-emas-makes-it-easier-for-you-to-meet-the-csrd-requirements\/\">EMAS<\/a> as a basis for data collection in order to avoid duplicating work.<\/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<div class=\"elementor-element elementor-element-093cae1 e-flex e-con-boxed e-con e-parent\" data-id=\"093cae1\" 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-6315414 elementor-widget elementor-widget-heading\" data-id=\"6315414\" 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) Lack of comparability with large companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd6f37a elementor-widget elementor-widget-text-editor\" data-id=\"fd6f37a\" 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><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83e\udd37\ud83c\udffc<\/span><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\"> <\/span><strong>Problem<\/strong>: SMEs fear that their sustainability report will not be able to keep up with the comprehensive CSRD reports of large companies.<\/p><p><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83c\udfaf <\/span><strong>Solution<\/strong>:<\/p><ul><li>Focus on relevance rather than completeness &#8211; the VSME sustainability report allows SMEs to concentrate on the key issues.<\/li><li>Use of benchmark data from the industry to present comparable sustainability figures.<\/li><li>Clear communication of own ESG strategy to demonstrate credible progress.<\/li><\/ul><p><strong>\ud83d\udca1 Practical tip<\/strong>: Transparency counts for more than perfection &#8211; even small companies benefit from a step-by-step ESG approach.<\/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<div class=\"elementor-element elementor-element-478630c e-flex e-con-boxed e-con e-parent\" data-id=\"478630c\" 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-3001715 elementor-widget elementor-widget-heading\" data-id=\"3001715\" 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) Lack of financial resources for sustainability measures<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c1da8 elementor-widget elementor-widget-text-editor\" data-id=\"37c1da8\" 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><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83e\udd37\ud83c\udffc <\/span><strong>Problem<\/strong>: Investments in sustainability, such as CO\u2082 reduction or the circular economy, can be cost-intensive.<\/p><p><span style=\"font-weight: bold; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">\ud83c\udfaf <\/span><strong>Solution<\/strong>:<\/p><ul><li>Use of funding programs &amp; ESG financing specifically provided for SMEs.<\/li><li>Integration of sustainable supply chain strategies to achieve long-term savings.<\/li><li>Cooperation with other companies and industry associations to jointly implement sustainability initiatives.<\/li><\/ul><p>\ud83d\udca1 <strong>Practical tip<\/strong>: Banks are increasingly offering green loans with better conditions for sustainable investments.<\/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<div class=\"elementor-element elementor-element-8dbb254 e-flex e-con-boxed e-con e-parent\" data-id=\"8dbb254\" 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-0493b63 elementor-widget elementor-widget-heading\" data-id=\"0493b63\" 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\">Summary: Practical solutions for successful ESG integration\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f69c72 elementor-widget elementor-widget-text-editor\" data-id=\"5f69c72\" 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>Despite some challenges, SMEs can successfully implement the VSME sustainability report by:<br>\u2714 Using simple &amp; practical <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-software-selection-guide-for-companies\/\">CSRD reporting software<\/a>.<br>\u2714 Collecting &amp; optimizing ESG data step by step.<br>\u2714 Following proven industry standards.<br>\u2714 Exploiting funding opportunities &amp; financing options.<\/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<div class=\"elementor-element elementor-element-c990266 e-flex e-con-boxed e-con e-parent\" data-id=\"c990266\" 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-4d9fcd1 elementor-widget elementor-widget-heading\" data-id=\"4d9fcd1\" 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\">Conclusion &amp; recommendations for action for SMEs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a69a10 elementor-widget elementor-widget-text-editor\" data-id=\"8a69a10\" 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 sustainability report offers SMEs a practical way of structuring their ESG strategy and creating transparency. Even though CSRD is not mandatory for SMEs, voluntary reporting brings competitive advantages, better financing conditions and more efficient use of resources. <\/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-56151b8 elementor-widget elementor-widget-heading\" data-id=\"56151b8\" 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\">Recommendations for simple implementation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4bb62a elementor-widget elementor-widget-text-editor\" data-id=\"f4bb62a\" 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><li><strong>Identify relevant ESG issues<\/strong>: Focus on the most important sustainability aspects.<\/li><li><strong>Start simple data collection<\/strong>: Use existing company data as a basis.<\/li><li><strong>Implementing small measures with a big impact:<\/strong> Energy efficiency, supply chain management, social initiatives.<\/li><li><strong>Using the sustainability report as a communication tool<\/strong>: Strengthening trust among investors, customers and partners.<\/li><li><strong>Use subsidies &amp; advice<\/strong>: Take advantage of support from ESG experts and funding programs.<\/li><\/ol><p>With increasing ESG requirements, the VSME sustainability report is becoming more and more relevant for SMEs. Those who integrate sustainability aspects at an early stage secure long-term competitive advantages and remain fit for the future. <\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD) brings with it new requirements for sustainability reporting. While large companies are obliged to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5375,"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":[39,42,45,43],"tags":[],"class_list":["post-5377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-materiality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VSME Sustainability Report: Mapping the material ESRS topics - CSR Tools<\/title>\n<meta name=\"description\" content=\"The VSME sustainability report makes ESG reporting easier for SMEs. 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