{"id":6383,"date":"2025-03-27T23:53:13","date_gmt":"2025-03-27T21:53:13","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/double-materiality-in-the-vsme-strategic-instead-of-mandatory\/"},"modified":"2025-04-01T10:17:09","modified_gmt":"2025-04-01T08:17:09","slug":"double-materiality-in-the-vsme-strategic-instead-of-mandatory","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/double-materiality-in-the-vsme-strategic-instead-of-mandatory\/","title":{"rendered":"double materiality in the VSME: Strategic instead of mandatory"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6383\" class=\"elementor elementor-6383 elementor-6360\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f01f1f e-flex e-con-boxed e-con e-parent\" data-id=\"9f01f1f\" 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-3a008b2 elementor-widget elementor-widget-text-editor\" data-id=\"3a008b2\" 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-start=\"201\" data-end=\"580\">The voluntary <a style=\"background-color: #ffffff; transition-property: all; font-size: 1rem; text-align: var(--text-align); outline: 0px;\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/vsme-sustainability-report-mapping-the-material-esrs-topics\/\" target=\"_blank\" rel=\"noopener\">standard for non-listed micro-, small- and medium-sized enterprises (<b>VSME <\/b>)<\/a> is intended to support SMEs in implementing their sustainability reporting efficiently and practically. Although the approach of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-double-materiality-explained-simply\/\">double materiality<\/a> in the &nbsp;<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\">VSME standard<\/a> not&nbsp;<span style=\"text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-size: 1rem;\">is no longer mandatory, but it is still strongly recommended &#8211; and for good reason.<\/span><\/p>\n<p data-start=\"798\" data-end=\"1028\">In this article, we show <strong data-start=\"828\" data-end=\"918\">why double materiality continues to play a central role in the VSME context<\/strong>, what added value it offers and how companies can specifically benefit from a structured <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">double materiality analysis (DMA)<\/a>.<\/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-c773f6c elementor-widget elementor-widget-heading\" data-id=\"c773f6c\" 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 development of the double materiality analysis in the VSME<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfc80c3 elementor-widget elementor-widget-heading\" data-id=\"bfc80c3\" 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\">From obligation to recommendation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8e31ec elementor-widget elementor-widget-text-editor\" data-id=\"b8e31ec\" 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 class=\"\" data-start=\"114\" data-end=\"583\">The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\"><strong data-start=\"118\" data-end=\"159\">Double Materiality Assesment <\/strong><\/a>was a <strong data-start=\"201\" data-end=\"232\">mandatory component<\/strong> in the early drafts of the VSME. This requirement was based on the logic of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\">EU taxonomy<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/csrd-knowledge\/\">CSRD (Corporate Sustainability Reporting Directive)<\/a>, in which both <strong data-start=\"386\" data-end=\"568\">the company&#8217;s impact on the environment and society (&#8220;inside-out&#8221;) and the impact of sustainability issues on the company (&#8220;outside-in&#8221;)<\/strong> must be <strong data-start=\"386\" data-end=\"568\">taken into account<\/strong>. <\/p>\n<p class=\"\" data-start=\"585\" data-end=\"811\">However, this obligation has been <strong data-start=\"651\" data-end=\"664\">relaxed<\/strong> in the final version of the VSME:<br data-start=\"665\" data-end=\"668\">The performance of a DMA is <strong data-start=\"699\" data-end=\"737\">no longer mandatory<\/strong>, but is now presented <strong data-start=\"756\" data-end=\"798\">as a recommended but optional method<\/strong>.<\/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-895d471 elementor-widget elementor-widget-heading\" data-id=\"895d471\" 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 this means for companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8e3dbc elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c8e3dbc\" 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-chevron-right\"><\/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\">There is no legal obligation to carry out a DMA as part of the VSME.<\/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-chevron-right\"><\/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\">Nevertheless, the standard explicitly recommends it as good practice in order to increase the relevance and informative value of reporting.<\/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-chevron-right\"><\/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\">This gives companies more creative freedom, but also more responsibility to identify and prioritize relevant topics independently.<\/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-b4251f0 elementor-widget elementor-widget-text-editor\" data-id=\"b4251f0\" 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 this development makes implementation easier, it also harbors risks: without a structured materiality analysis, there is a risk of <strong data-start=\"1421\" data-end=\"1453\">overlooking important topics<\/strong> or <strong data-start=\"1459\" data-end=\"1499\">failing to meet stakeholder expectations<\/strong>.<\/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-873517e elementor-widget elementor-widget-heading\" data-id=\"873517e\" 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\">Why the DMA continues to play a central role in the VSME<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e4d269 elementor-widget elementor-widget-text-editor\" data-id=\"8e4d269\" 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 class=\"\" data-start=\"130\" data-end=\"522\">Even if the <strong data-start=\"144\" data-end=\"185\">Double Materiality Assesment (DMA)<\/strong> is no longer mandatory in the final VSME, it remains a <strong data-start=\"247\" data-end=\"359\">crucial tool for credible and strategically oriented sustainability reporting<\/strong>. Companies that do without a DMA are wasting valuable potential &#8211; not only in terms of transparency, but also in terms of efficiency and risk management. <\/p>\n<p class=\"\" data-start=\"524\" data-end=\"596\">Here are the most important reasons why the DMA is still 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-6f00ffb elementor-widget elementor-widget-heading\" data-id=\"6f00ffb\" 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. prioritization of the relevant topics<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cab0b93 elementor-widget elementor-widget-text-editor\" data-id=\"cab0b93\" 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 DMA helps companies to <strong data-start=\"680\" data-end=\"750\">identify the truly material sustainability aspects<\/strong> &#8211; i.e. those that are important for stakeholders and at the same time have economic relevance for the company. This ensures focus and clarity in reporting. <\/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-939676e elementor-widget elementor-widget-heading\" data-id=\"939676e\" 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. strengthening stakeholder communication<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-397b3ff elementor-widget elementor-widget-text-editor\" data-id=\"397b3ff\" 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>With a well-founded DMA, companies can <strong data-start=\"1024\" data-end=\"1099\">show that they are systematically addressing sustainability<\/strong>. This creates trust &#8211; among customers, employees, business partners and the public. <\/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-1623aec elementor-widget elementor-widget-heading\" data-id=\"1623aec\" 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. strategic linking of risks and opportunities<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cbc45d elementor-widget elementor-widget-text-editor\" data-id=\"4cbc45d\" 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 dual perspective (&#8220;inside-out&#8221; and &#8220;outside-in&#8221;) makes it possible to <strong data-start=\"1334\" data-end=\"1422\">view sustainability issues as part of corporate risk management<\/strong> &#8211; and not just as a reporting obligation. In this way, sustainability becomes an integral part of the business 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-13f3cff elementor-widget elementor-widget-heading\" data-id=\"13f3cff\" 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. avoidance of blind spots<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3787cef elementor-widget elementor-widget-text-editor\" data-id=\"3787cef\" 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 class=\"\" data-start=\"1583\" data-end=\"1811\">Without a structured materiality analysis, there is a risk that <strong data-start=\"1650\" data-end=\"1698\">relevant issues<\/strong> will be <strong data-start=\"1650\" data-end=\"1698\">overlooked or underestimated<\/strong>. The DMA helps to sharpen the focus &#8211; also for new or previously neglected sustainability aspects. <\/p>\n<p class=\"\" data-start=\"1813\" data-end=\"1996\">In short, the DMA is more than just a reporting tool &#8211; it is a <strong data-start=\"1884\" data-end=\"1909\">strategic compass<\/strong> that provides companies with orientation in an increasingly complex sustainability environment.<\/p>\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-316d3e2 e-flex e-con-boxed e-con e-parent\" data-id=\"316d3e2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f60f301 elementor-widget elementor-widget-heading\" data-id=\"f60f301\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Helpful tools for your materiality analysis<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b614cd8 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"b614cd8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d00c8bc elementor-arrows-position-inside elementor-widget elementor-widget-n-carousel\" data-id=\"d00c8bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;9bcf0b0&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;962623e&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;4062709&quot;}],&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a1da2d e-flex e-con-boxed e-con e-child\" data-id=\"0a1da2d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1af727 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e1af727\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-laptop\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43c3b95 elementor-widget elementor-widget-heading\" data-id=\"43c3b95\" 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\">Materiality Master \nDMA software <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b3e471 elementor-widget elementor-widget-text-editor\" data-id=\"2b3e471\" 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 best software solution for AI-supported double materiality analysis.<\/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-49d54e4 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"49d54e4\" 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:\/\/materialitymaster.com\/de\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd22855 e-flex e-con-boxed e-con e-child\" data-id=\"cd22855\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c3ff5b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"5c3ff5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-edit\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5ec9aa elementor-widget elementor-widget-heading\" data-id=\"c5ec9aa\" 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\">Materiality analysis \nExcel template<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd781e8 elementor-widget elementor-widget-text-editor\" data-id=\"dd781e8\" 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>This Excel template makes it easier for you to carry out your double materiality analysis.<\/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-a0ea837 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"a0ea837\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec9bc32 e-flex e-con-boxed e-con e-child\" data-id=\"ec9bc32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f24c617 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"f24c617\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23c5847 elementor-widget elementor-widget-heading\" data-id=\"23c5847\" 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\">Materiality analysis workshop<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1120218 elementor-widget elementor-widget-text-editor\" data-id=\"1120218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Practice-oriented 4-hour workshop on conducting the materiality analysis.  <\/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-4c315ef elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4c315ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-workshop-4h\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">To the offer<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d594389 e-flex e-con-boxed e-con e-parent\" data-id=\"d594389\" 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-f7299cc elementor-widget elementor-widget-heading\" data-id=\"f7299cc\" 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 link between VSME and DMA: more structure, more relevance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5b085 elementor-widget elementor-widget-text-editor\" data-id=\"7b5b085\" 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 Double Materiality Assesment (DMA) is no longer mandatory in the final VSME standard, it remains <strong data-start=\"231\" data-end=\"286\">closely linked to its structure and requirements<\/strong>. Those who make targeted use of the DMA can not only report more efficiently, but also <strong data-start=\"369\" data-end=\"447\">significantly increase the quality and informative value of the sustainability report<\/strong>. <\/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-360be63 elementor-widget elementor-widget-heading\" data-id=\"360be63\" 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\">DMA as a guide through the VSME<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-774e892 elementor-widget elementor-widget-text-editor\" data-id=\"774e892\" 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 contains numerous disclosures on environmental, social and governance issues. However, <strong data-start=\"578\" data-end=\"650\">not all disclosures are equally relevant for every company<\/strong>. The DMA helps companies to <strong data-start=\"691\" data-end=\"725\">select the topics<\/strong> that are really important for their business model, their industry and their stakeholders.  <\/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-5788511 elementor-widget elementor-widget-heading\" data-id=\"5788511\" 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\">Efficient reporting through clear mapping<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b9aeea elementor-widget elementor-widget-text-editor\" data-id=\"1b9aeea\" 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 class=\"\" data-start=\"867\" data-end=\"1014\">Through systematic analysis and prioritization, <strong data-start=\"924\" data-end=\"992\">material topics can be<\/strong> <strong data-start=\"924\" data-end=\"992\">mapped directly to the requirements of the VSME<\/strong>. This means <\/p>\n<ul data-start=\"1015\" data-end=\"1122\">\n<li class=\"\" data-start=\"1015\" data-end=\"1054\">\n<p class=\"\" data-start=\"1017\" data-end=\"1054\">Less effort for data collection<\/p>\n<\/li>\n<li class=\"\" data-start=\"1055\" data-end=\"1084\">\n<p class=\"\" data-start=\"1057\" data-end=\"1084\">Clearer structure in the report<\/p>\n<\/li>\n<li class=\"\" data-start=\"1085\" data-end=\"1122\">\n<p class=\"\" data-start=\"1087\" data-end=\"1122\">Greater informative value for readers<\/p>\n<\/li>\n<\/ul>\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-9d7a577 elementor-widget elementor-widget-heading\" data-id=\"9d7a577\" 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\">From analysis to implementation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e87b006 elementor-widget elementor-widget-text-editor\" data-id=\"e87b006\" 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 DMA is therefore not only an analysis tool, but also a <strong data-start=\"1228\" data-end=\"1264\">practical management instrument<\/strong> for reporting. It creates the basis for embedding sustainability in corporate communication in <strong data-start=\"1337\" data-end=\"1376\">a targeted, consistent and strategic manner<\/strong> &#8211; in line with VSME&#8217;s objectives. <\/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-46cba69 elementor-widget elementor-widget-heading\" data-id=\"46cba69\" 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: Why the DMA is still worthwhile in the VSME context<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c96003c elementor-widget elementor-widget-text-editor\" data-id=\"c96003c\" 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 class=\"\" data-start=\"179\" data-end=\"469\">Even though Double Materiality Assesment is no longer a formal requirement in the final VSME standard, it remains a <strong data-start=\"319\" data-end=\"357\">practically indispensable tool<\/strong> for many companies. It provides clarity, strengthens the relevance of the content and facilitates the targeted application of the VSME. <\/p>\n<p class=\"\" data-start=\"471\" data-end=\"791\">Especially in an environment in which transparency and credibility are increasingly in demand, the DMA helps to turn sustainability reporting <strong data-start=\"606\" data-end=\"654\">from a mandatory program into a strategic opportunity<\/strong>. Companies that take this step not only gain orientation, but also a real competitive advantage. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The voluntary standard for non-listed micro-, small- and medium-sized enterprises (VSME ) is intended to support SMEs in implementing their [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":6377,"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":[39,45,43,40],"tags":[],"class_list":["post-6383","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-esrs-en","category-materiality","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>double materiality in the VSME: Strategic instead of mandatory - CSR Tools<\/title>\n<meta name=\"description\" content=\"double materiality is no longer mandatory in the VSME - but remains useful. 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