Leitfaden zur Nachhaltigkeitsberichterstattung nach dem VSME

Guide to Sustainability Reporting According to the VSME

Practical Solutions for Implementation

Currently, the obligation for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) affects around 500 large companies in Germany. Due to the expansion of the CSRD, this number is expected to grow to up to 15,000 companies in the coming years. This is reason enough to start addressing the tasks that will soon also affect small and medium-sized enterprises. A practical and straightforward approach is voluntary reporting according to the VSME standard. Even today, companies can use this reporting standard to document their sustainability performance, prepare for CSRD requirements, or demonstrate their sustainability credentials in business and supplier relationships.

This publication supports those responsible for preparing sustainability reports in accordance with the VSME standard. It enables users to create the required disclosures and provides the following through the “Guide to Sustainability Reporting According to the VSME”:

• Fundamental knowledge of the new standard
• Background information on the relevance of VSME and CSRD
• Practical guidance
• Instructions for implementing the Basic and Comprehensive Modules
• Guidance on application in combination with the current ESRS

The guide also includes a range of valuable supporting resources, including a downloadable sample report, templates for materiality assessments, and a data point list in Excel format.

Step by Step to Sustainability Reporting According to the VSME

The guide was developed by two experts, taking into account extensive feedback from numerous projects. As a result, it is highly practice-oriented and provides a clear and understandable walkthrough of the entire sustainability reporting process. It guides users from the initial steps through to completion. It covers both the Basic Module, which forms the foundation of VSME reporting, and the Comprehensive Module, which contains more detailed disclosures that are particularly relevant for requests from larger business partners, banks, or investors.

The guide supports the following steps:

• Preparation

The publication introduces the possible additional disclosures that may be provided within the Comprehensive Module.

• Basic Module

The individual disclosures required in the Basic Module are presented and explained in detail.

• Comprehensive Module

From organizational preparation and determining the reporting scope to addressing the issue of materiality assessment, the book explains the tasks involved in the preparation phase.

In addition, the book includes a comprehensive and well-founded outlook on current developments and likely future perspectives of VSME reporting.

Particularly noteworthy is the wide range of practical examples, which greatly enhance clarity and effectively address real-world questions and challenges.

Contents

• Introduction
• Fundamentals
• Preparation of Reporting
• Implementation of the Basic Module
• Implementation of the Comprehensive Module
• Outlook
• Further Information
• Glossary

This book is aimed at:

• Small and Medium-Sized Enterprises (SMEs)
• Companies Subject to CSRD Requirements
• Manufacturing Industries
• Managing Directors and Executives
• Compliance Officers
• Sustainability Managers
• Controllers