{"id":8474,"date":"2025-06-11T15:55:04","date_gmt":"2025-06-11T13:55:04","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/vsme-report-examples-compared-our-7-key-learnings\/"},"modified":"2025-09-01T12:24:56","modified_gmt":"2025-09-01T10:24:56","slug":"vsme-report-examples-compared-our-7-key-learnings","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/vsme-report-examples-compared-our-7-key-learnings\/","title":{"rendered":"VSME Report Examples Compared: our 7 Key Learnings"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8474\" class=\"elementor elementor-8474 elementor-7847\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1023bb4 e-flex e-con-boxed e-con e-parent\" data-id=\"1023bb4\" 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-31eed40 elementor-widget elementor-widget-text-editor\" data-id=\"31eed40\" 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 the so-called <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\"><b>Omnibus Proposals<\/b><\/a>, the EU Commission has initiated a remarkable U-turn: The originally planned mandatory <b>sustainability reporting<\/b> for all small and medium-sized enterprises (SMEs) under the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">CSRD<\/a> was <b>temporarily suspended by the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">Omnibus Proposal<\/a>.<\/b> A step that relieved many companies of short-term regulatory pressure.<\/p><p>What remains is the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\"><b>voluntary VSME standard<\/b><\/a>, published by the <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/VSME%20Standard.pdf\" target=\"_blank\" rel=\"noopener\">EU<\/a>. This was originally aimed at small companies with fewer than 250 employees who want to provide their stakeholders (banks, customers, employees) with <b>structured sustainability information<\/b>, either on their own initiative or upon external request. <span style=\"font-style: inherit; font-weight: inherit;\">However, the VSME is now also being applied by medium-sized companies that <\/span><span style=\"font-size: 1rem; font-style: inherit; font-weight: inherit;\">fall below the CSRD threshold<\/span><span style=\"font-size: 1rem; font-style: inherit; font-weight: inherit;\"> or <\/span><span style=\"font-style: inherit; font-weight: inherit;\">wish to prepare for <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD reporting<\/a>. <\/span>  <\/p><p>But what does such a <b>report look like in practice<\/b>? What do companies actually report \u2013 and how much effort is involved? <span style=\"font-style: inherit; font-weight: inherit;\">We looked at five initial publicly available <\/span><span style=\"font-style: inherit;\"><b>VSME report examples<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\"> from various industries and countries and derived seven concrete learnings that will help you better assess the effort, impact, and requirements.<\/span> <\/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-db0a55b e-flex e-con-boxed e-con e-parent\" data-id=\"db0a55b\" 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-f86f855 elementor-widget elementor-widget-heading\" data-id=\"f86f855\" 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: What VSME Report Examples are there?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6dc2b3 elementor-widget elementor-widget-text-editor\" data-id=\"a6dc2b3\" 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>For our analysis, we researched VSME report examples and identified and analyzed five published sustainability reports. The companies differ in terms of industry, origin, size, and communication style. This is precisely what makes the comparison so interesting.  <\/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-979d844 elementor-widget elementor-widget-heading\" data-id=\"979d844\" 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\">\ud83d\udc69\ud83c\udffb\u200d\ud83d\udcbc Alba Project Group (Denmark)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd351a1 elementor-widget elementor-widget-text-editor\" data-id=\"dd351a1\" 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 consulting company specializing in project management, engineering, and procurement. The <a href=\"https:\/\/albapg.dk\/wp-content\/uploads\/2025\/05\/Alba_Sustainability-Report_2024_Final.pdf\" target=\"_blank\" rel=\"noopener\">report<\/a> is methodically well-structured, based on a double Materiality Assessment, and covers central environmental and social topics. Its scope is manageable.  <\/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-e4d6baf e-flex e-con-boxed e-con e-parent\" data-id=\"e4d6baf\" 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-daffb1c elementor-widget elementor-widget-heading\" data-id=\"daffb1c\" 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\">\ud83d\udc8a Ten23 Health (Switzerland)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52d7b0d elementor-widget elementor-widget-text-editor\" data-id=\"52d7b0d\" 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 pharmaceutical service provider with regulatory experience. The <a href=\"https:\/\/www.ten23.health\/fileadmin\/files\/downloads\/Reports\/ten23_Fairstainability_Report_2024.pdf\" target=\"_blank\" rel=\"noopener\">report<\/a> is extensive, very data-rich, and uses both the basic and the voluntary comprehensive module of the VSME. Additionally, there is a strategic narrative (&#8220;Fairstainability&#8221;), clear goals, and quantitative metrics.  <\/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-3e491b2 e-flex e-con-boxed e-con e-parent\" data-id=\"3e491b2\" 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-3404a85 elementor-widget elementor-widget-heading\" data-id=\"3404a85\" 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\">\ud83c\udfd5\ufe0f Nord Mobil (Croatia)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-306b85d elementor-widget elementor-widget-text-editor\" data-id=\"306b85d\" 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 manufacturer of mobile homes. The <a href=\"https:\/\/nordmobil.hr\/wp-content\/uploads\/2024\/10\/Nord-Mobil_ESG_HR_c.pdf\" target=\"_blank\" rel=\"noopener\">report<\/a> is in Croatian and short, but concrete. It covers energy efficiency, recycled materials, and site data. No storytelling, no comprehensive strategy \u2013 but a clear practical relevance.   <\/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-d6c802a e-flex e-con-boxed e-con e-parent\" data-id=\"d6c802a\" 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-a2effd9 elementor-widget elementor-widget-heading\" data-id=\"a2effd9\" 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\">\ud83e\udde0 OREXES GmbH (Germany)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d318a54 elementor-widget elementor-widget-text-editor\" data-id=\"d318a54\" 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>An IT consulting company specializing in SAP security. The <a href=\"https:\/\/www.orexes.de\/nachhaltigkeit\/\" target=\"_blank\" rel=\"noopener\">report<\/a> is extensive, systematic, and follows the full VSME standard, including stakeholder analysis and concrete climate targets. Visual elements such as a Materiality Matrix and Business Model Canvas were also incorporated.   <\/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-cd573ba e-flex e-con-boxed e-con e-parent\" data-id=\"cd573ba\" 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-d9b4355 elementor-widget elementor-widget-heading\" data-id=\"d9b4355\" 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\">\ud83c\udf31 YouSustain Group (Norway)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a575cf6 elementor-widget elementor-widget-text-editor\" data-id=\"a575cf6\" 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 small <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">CSRD consultancy<\/a> with a focus on knowledge transfer and workforce empowerment. The <a href=\"https:\/\/s3.amazonaws.com\/kajabi-storefronts-production\/file-uploads\/sites\/2148550871\/themes\/2160279563\/downloads\/855c2e-2553-147d-216e-f78fe12027dd_YouSustain_Sustainability_Report_2024.pdf\" target=\"_blank\" rel=\"noopener\">report<\/a> is well-structured and adheres very closely to the VSME guidelines, providing a clear index.  <\/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-959ad5a e-flex e-con-boxed e-con e-parent\" data-id=\"959ad5a\" 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-7962e32 elementor-widget elementor-widget-heading\" data-id=\"7962e32\" 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\">Differences and Similarities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3411472 elementor-widget elementor-widget-heading\" data-id=\"3411472\" 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 are the Differences among the VSME Report Examples?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ecf5d9 elementor-widget elementor-widget-text-editor\" data-id=\"1ecf5d9\" 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 analyzed VSME reports differ significantly in terms of objectives, scope, and depth of implementation.<\/p><ul><li><strong>Data Basis<\/strong>: While ten23 health and OREXES work with quantified emissions (<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/co%e2%82%82-balancing-for-vsme-and-csrd\/\">CO2 balances<\/a>), accident rates, and SBTi-like targets, YouSustain and Alba largely forgo key figures. Nord Mobil sticks to a few pragmatic statements. <\/li><li><strong>Module Usage<\/strong>: Only OREXES and ten23 health use the voluntary Comprehensive Module (C1\u2013C9); all others stick to the Basic Module.<\/li><li><strong>Storytelling vs. Factual Report<\/strong>: ten23 health develops a communicative leitmotif with the term &#8220;Fairstainability&#8221;. YouSustain emphasizes education and impact through coaching. Nord Mobil, on the other hand, provides almost exclusively operational facts.  <\/li><li><strong>Framework References<\/strong>: Only Nord Mobil mentions the SDGs; ten23 health refers to EcoVadis, the SBTIs, and states that they are a B Corp. ISO standards play a minor role. <\/li><li><strong>Materiality<\/strong>: Four of the five companies conducted a <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">double Materiality Assessment<\/a> \u2013 Nord Mobil did not.<\/li><\/ul><p>These differences show: The VSME standard is interpreted very differently in practice \u2013 from &#8220;duty fulfilled&#8221; to &#8220;strategically integrated&#8221;.<\/p><p>These VSME examples show at first glance: There is <b>no single style<\/b> for how a VSME report should look. Some companies provide mere facts, others build a narrative. Some use a lot of data, others work more qualitatively.  <\/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-f5a2c21 elementor-widget elementor-widget-heading\" data-id=\"f5a2c21\" 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 are the Similarities among the VSME Report Examples?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78c8ee6 elementor-widget elementor-widget-text-editor\" data-id=\"78c8ee6\" 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 all differences, clear common patterns can be identified:<\/p><ul><li><strong>Adherence to Structure<\/strong>: All reports roughly follow the structure of the VSME standard \u2013 which facilitates comparability and provides guidance.<\/li><li><strong>Focus on Social Topics<\/strong>: Information on the workforce (B8, B9) can be found in all reports, e.g., on gender distribution, safety, or further training.<\/li><li><strong>Absence of &#8220;Greenwashing&#8221;<\/strong>: None of the reports gives the impression of exaggerated PR \u2013 the tone is restrained and fact-oriented. Nevertheless, some companies manage better than others to leverage the topic of <a href=\"https:\/\/csr-tools.com\/en\/sustainability-communication\/\">sustainability communication<\/a> for themselves. <\/li><li><strong>Management Statement<\/strong>: All reports begin with a personal foreword, which conveys authenticity.<\/li><\/ul><p>These similarities suggest: These companies primarily use the VSME standard as a practical reporting tool, not as a communication platform, at least so far.<\/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-2157947 elementor-cta--layout-image-above elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"2157947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<a class=\"elementor-cta\" href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/csr-tools.eu\/wp-content\/uploads\/VSME-Bericht-Beispiel.png);\" role=\"img\" aria-label=\"VSME Bericht Beispiel\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVSME Report Template\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tWe have concisely compiled the VSME requirements for you and developed a practical template for your sustainability report. Step by step, it shows what information is expected. \t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<span class=\"elementor-cta__button elementor-button elementor-size-\">\n\t\t\t\t\t\tTo the Word Template\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\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-d8b3382 e-flex e-con-boxed e-con e-parent\" data-id=\"d8b3382\" 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-56aa272 elementor-widget elementor-widget-heading\" data-id=\"56aa272\" 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 the Insights from these VSME Report Examples?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6de9e48 elementor-widget elementor-widget-text-editor\" data-id=\"6de9e48\" 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>After analyzing five VSME report examples, from IT consulting to manufacturing companies, <b>seven key learnings<\/b> can be derived. They will help you design your own report not only in compliance with regulations, but also meaningfully and effectively. <\/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-aaa5f35 elementor-widget elementor-widget-heading\" data-id=\"aaa5f35\" 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. A Clear Structure According to the VSME Standard Helps \u2013 but is not Enough\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e39e3e1 elementor-widget elementor-widget-text-editor\" data-id=\"e39e3e1\" 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>All companies adhere to the prescribed structure (B1\u2013B11, C1\u2013C9), which provides structure. However: Those who merely work through section by section quickly create a documented &#8220;mandatory program&#8221;. The best reports (e.g., ten23 health, OREXES) combine the structure with a content-based prioritization: What is truly material for our company and where do we want to make a difference?  <\/p><p>\ud83d\udee0\ufe0f<b> Practical Tip<\/b>: Use the VSME structure as a framework, but tell your own story within it.<\/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-ca1fe61 elementor-widget elementor-widget-heading\" data-id=\"ca1fe61\" 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. Data Speaks Louder than Words \u2013 if it is Complete and Traceable<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7db84a9 elementor-widget elementor-widget-text-editor\" data-id=\"7db84a9\" 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>There are significant differences in the key figures used. Some reports almost entirely forgo quantifiable data, while others provide reliable CO\u2082 figures, training hours, accident statistics, or a gender pay gap analysis. Data builds trust, provided it is relevant, comparable, and transparently derived.  <\/p><p>\ud83d\udee0\ufe0f<b> Practical Tip<\/b>: If you can only measure little, focus on 3\u20135 meaningful KPIs and explain how you plan to improve them in the future.<\/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-cbb3d6f elementor-widget elementor-widget-heading\" data-id=\"cbb3d6f\" 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. Few Utilize the Opportunities of Storytelling<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-409c378 elementor-widget elementor-widget-text-editor\" data-id=\"409c378\" 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>While the reports make what sustainability means in everyday life tangible through personal forewords and concrete examples, some companies remain very factual in the design of their sustainability report. Storytelling creates orientation and identification, especially among employees, customers, or applicants. <\/p><p>\ud83d\udee0\ufe0f<strong> Practical Tip<\/strong>: Show with 1\u20132 examples how your <a href=\"https:\/\/csr-tools.com\/en\/sustainability-strategy-tool\/\">sustainability strategy<\/a> is concretely implemented, whether through a project, a team initiative, or a decision.<\/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-822fe86 elementor-widget elementor-widget-heading\" data-id=\"822fe86\" 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. The Double Materiality Assessment Brings Focus \u2013 and Creates Clarity<span style=\"font-size: 1.33333rem;font-style: inherit\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51974fb elementor-widget elementor-widget-text-editor\" data-id=\"51974fb\" 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 reports explain how they determined their material topics, e.g., with a <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">double Materiality Assessment<\/a> (Impacts &amp; Financial Perspective). This helps to focus the report and signals that ESG does not simply mean &#8220;everything somehow,&#8221; but must be prioritized. <\/p><p>\ud83d\udee0\ufe0f<strong> Practical Tip<\/strong>: It doesn&#8217;t have to be a comprehensive Materiality Assessment with stakeholder surveys. A <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/materiality-assessment-light-streamlined-entry-into-csrd-reporting\/\">DMA Light<\/a> is also sufficient (e.g., with our <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">Materiality Assessment Template<\/a> or the <a href=\"https:\/\/materialitymaster.com\/de\/\" target=\"_blank\" rel=\"noopener\">Materiality Master<\/a>). Alternatively, you can orient yourself by industry benchmarks. The important thing is to show that you proceed systematically.   <\/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-be4292e elementor-widget elementor-widget-heading\" data-id=\"be4292e\" 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\">5. Known Frameworks like SDGs, ISO, or EcoVadis Create Compatibility \u2013 but are Rarely Used<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc05684 elementor-widget elementor-widget-text-editor\" data-id=\"fc05684\" 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 all companies report voluntarily, only a few refer to other internationally established reference frameworks. These show stakeholders that sustainability is deeply embedded in the company and that your company is sustainably committed and strives for improvements in various areas. A new standard, <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/iso-53001-how-the-standard-supports-csrd-vsme-reports\/\">ISO 53001<\/a>, is currently under development.   <\/p><p>\ud83d\udee0\ufe0f<strong> Practical Tip<\/strong>: If you are <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/how-iso-certifications-facilitate-compliance-with-the-esrs-csrd\/\">ISO-certified<\/a>, have prioritized SDGs, or use EcoVadis \u2013 mention it in the report and visibly link your content to it.<\/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-f670d79 elementor-widget elementor-widget-heading\" data-id=\"f670d79\" 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\">6. Optional C-Module Often Remains Unused \u2013 Wasted Potential<span style=\"font-size: 1.33333rem;font-style: inherit\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb7213 elementor-widget elementor-widget-text-editor\" data-id=\"2fb7213\" 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>Only two of the five companies fully report on the &#8220;Comprehensive&#8221; disclosures (C1\u2013C9). These modules offer added value precisely where sustainability is strategically embedded: for example, in climate targets, risk assessment, or governance. <\/p><p>\ud83d\udee0\ufe0f<strong> Practical Tip<\/strong>: Specifically use the material or &#8220;applicable&#8221; C-disclosures to demonstrate maturity and ambition, especially if you work with larger customers, suppliers, or investors.<\/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-cacad79 elementor-widget elementor-widget-heading\" data-id=\"cacad79\" 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\">7. Even a Short Report Can be Effective \u2013 if it is Honest and Concrete<span style=\"font-size: 1.33333rem;font-style: inherit\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-135e490 elementor-widget elementor-widget-text-editor\" data-id=\"135e490\" 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 report needs 30 pages. Nord Mobil shows how even a compact PDF with clear statements, authentic examples, and visible commitment can have an impact if you are serious about it and don&#8217;t beat around the bush. <\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">\ud83d\udee0\ufe0f<\/span><strong style=\"font-style: inherit;\"> Practical Tip<\/strong><span style=\"font-style: inherit; font-weight: inherit;\">: <\/span>Don&#8217;t artificially make it short or long, but report in a way that suits the size, maturity, and relevance of your company.<\/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-65c672a e-flex e-con-boxed e-con e-parent\" data-id=\"65c672a\" 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-a2dfc7e elementor-widget elementor-widget-heading\" data-id=\"a2dfc7e\" 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 of the VSME Report Examples<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2085cab elementor-widget elementor-widget-text-editor\" data-id=\"2085cab\" 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-style: inherit; font-weight: inherit;\">The analyzed VSME report examples impressively show: A good <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/vsme-sustainability-report-mapping-the-material-esrs-topics\/\">sustainability report<\/a> is created through <\/span><span style=\"font-style: inherit;\"><b>clear priorities, comprehensible content, and authentic communication<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\">.<\/span><\/p><p>The VSME standard offers a <b>meaningful, practical structure<\/b> for this. But the decisive added values only emerge when you apply it to your reality: What is material for you? What goals are you pursuing? What can and do you really want to change?   <\/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-63eadfd elementor-widget elementor-widget-heading\" data-id=\"63eadfd\" 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\">Our Recommendation for your VSME Report<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6aa1fb elementor-widget elementor-widget-text-editor\" data-id=\"c6aa1fb\" 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-style: inherit; font-weight: inherit;\">Don&#8217;t start with perfection, but with substance. Even a short, honest report can be convincing \u2013 if it shows that you address your impacts, take responsibility, and communicate transparently. This is where the following can help you:  <\/span><\/p>\n<ul>\n<li><strong>A structured process<\/strong> (e.g., with <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">double Materiality<\/a> or the <a href=\"https:\/\/csr-tools.com\/en\/materiality-model-canvas\/\">Materiality Model Canvas<\/a>),<\/li>\n<li>Ideally, a <strong><a href=\"https:\/\/csr-tools.com\/en\/sustainability-strategy-tool\/\">sustainability strategy<\/a><\/strong><\/li>\n<li>A clear set of <strong>measurable goals and key figures<\/strong>, and<\/li>\n<li>A <strong>report<\/strong> that is understandable \u2013 and says more than &#8220;we are making an effort&#8221;.<\/li>\n<\/ul>\n<p>Whether for customers, banks, or internal teams: A well-prepared VSME report is not an end in itself, but an <b>instrument for building trust and positioning<\/b>.<\/p>\n<p>If you need support getting started, for example, with setting up the analysis or the report structure,&nbsp;<a href=\"https:\/\/csr-tools.com\/en\/products-services\/#contact\">feel free to contact us<\/a>. We not only help with compliance, but above all, ensure that your report is also read and understood. <\/p>\n<p>The VSME standard is not a straitjacket, but an offer for guidance. Those who use it meaningfully can, with comparatively little effort, create an effective and credible &nbsp;<a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability report<\/a> and thereby create internal and external added value.<\/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>With the so-called Omnibus Proposals, the EU Commission has initiated a remarkable U-turn: The originally planned mandatory sustainability reporting for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7909,"comment_status":"closed","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":[39,40],"tags":[],"class_list":["post-8474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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