We don’t start with data, we start with what matters for your organisation. Based on your strategy, activities, and stakeholder expectations, we determine which impact areas are relevant. From there, we identify what data is already available, what is missing but relevant, and what is realistic to collect. The goal is not to collect everything, but to focus on data that supports your strategy and helps you make better decisions.

We work with different frameworks depending on what fits your organisation and context, such as VSME, CSRD, B Corp, and others. We don’t start from the framework — we start from your situation, then align the reporting with relevant standards where needed.

The VSME (Voluntary Sustainability Reporting Standard for SMEs) is a simplified reporting standard developed by EFRAG and recommended by the European Commission for small and medium-sized companies that fall outside the scope of the CSRD. It’s built around two modules — a Basic module covering minimum disclosures, and a Comprehensive module for more detailed reporting — so you only report what’s relevant (“if applicable”), without the complexity of full CSRD reporting. It’s a good fit if your customers, banks, or larger partners in your value chain are asking you for sustainability data, but you don’t fall under mandatory CSRD reporting yourself.

The VSME is voluntary and designed to be flexible — you’re not required to disclose every data point, only what’s applicable to your organisation. We help you determine which parts of the Basic and Comprehensive modules make sense for you, so the report stays proportional to your size and maturity rather than becoming a compliance exercise.

CSRD (Corporate Sustainability Reporting Directive) is mandatory for large, listed, and certain other qualifying companies, and requires reporting against the detailed ESRS standards, including a double materiality assessment. VSME is voluntary, simpler, and designed specifically for SMEs and micro-companies that fall outside CSRD’s scope — often because a larger customer or bank in their value chain is asking for sustainability information. In practice, VSME is best understood as a lighter, proportional alternative to CSRD, not a stepping stone you’re required to take before it.

Yes. Scope questions like this are exactly where we start. We look at your size, structure, and where the reporting requests are coming from (customers, banks, investors, or regulation) to determine which framework — or combination — actually applies to you, before we start building anything.

Often, yes — there’s overlap in the underlying data (emissions, labour practices, governance), so a well-structured report can support multiple purposes. But each framework has its own specific requirements and scoring logic, so we map this explicitly rather than assuming one report automatically satisfies another framework.