ESG Knowledge for SMEs: The Ultimate Hub for Mid-Sized Businesses, VS-Reporting & Sustainability Reports

Terms like CSRD, ESRS, and VS often cause confusion among mid-sized companies. In this section, we clarify the fundamental questions: Who is subject to reporting requirements and when? What lies behind the acronyms of EU regulations? And why is a voluntary sustainability report in accordance with the VS standard currently the best strategic decision for forward-looking businesses? Understand the rules of the game before you begin your ESG data collection.

At the core of any ESG report lies the 'E' (Environment), with environmental and climate data experiencing the highest demand among stakeholders. But how does a mid-sized enterprise measure its Corporate Carbon Footprint (CCF)? We explain the methodology behind the globally recognised Greenhouse Gas (GHG) Protocol and demonstrate how to record direct and indirect emissions in compliance with industry standards – no prior expertise in climate science required.

Sustainability has long ceased to be a mere marketing topic and has become a core business imperative. The so-called trickle-down effect ensures that large corporations must pass on their own CSRD reporting obligations to their mid-sized suppliers. At the same time, banks are increasingly linking corporate lending to ESG criteria. Discover here how to confidently complete customer ESG questionnaires and leverage sustainability as a genuine competitive advantage in your supply chain and employer branding to attract top talent.