Scope of options
Each option combines the practical and consultative part of the Framework Action Plan, while each has different disclosures:
Basic option
The option includes 11 disclosures.
B1 – the basis for preparing the report including the selection of the reporting module, legal form data, NACE codes, number of employees, turnover and location geolocation
B2 – practices, policies and future initiatives to move towards a sustainable economy
B3 – energy consumption and greenhouse gas emissions (Scope 1 and Scope 2)
B4 – air, water and soil pollution
B5 – Biodiversity and naturally sensitive areas
B6 – water consumption and consumption, including in water deficit areas
B7 – Resource management, circularity and waste
B8 – employment characteristics (types of contracts, gender, countries of employment)
B9 – health and safety at work
B10 – salaries, collective agreements and training
B11 – judgments and fines related to corruption and bribery
Baseline + extended option
The option includes the entire basic option and an additional 9 disclosures.
Recommended for companies cooperating with corporations or financial institutions.
C1 – Business model and sustainable development strategy
C2 – Extended descriptions of practices and policies
C3 – GGG emission reduction targets and climate change plan
C4 – climate risks
C5 – additional employment characteristics
C6 – human rights policy
C7 – serious incidents of human rights violations
C8 – revenue from certain sensitive sectors
C9 – Gender diversity in management bodies
Framework Action Plan
1. VSME Reporting Course:
A one-day workshop (6 hours with required breaks) includes a comprehensive introduction to the voluntary sustainability reporting standard (VSME). The training is conducted in interactive form, with emphasis on the practical application of knowledge.
a. ptheoretical outputs and introduction to VSME
b.1. detailed discussion 11 disclosures of the basic option
b.2. detailed discussion of 9 disclosures of the extended option
– sub-section b.2. available only to customers who have purchased the option "Basic + Extended"
c. mapping responsibility for individual data areas
– at the workshop together with the customer we create a responsibility matrix with specific departments responsible for collecting data in each area, along with the proposed deadlines for providing information.
2. Training from tools provided to the client
– includes practical passage through sheets and demonstration on an example.
3. Consultative support (while collecting data about 3 months)
– is implemented in a hybrid communication model tailored to the customer:
a. e-mail communication (answer to 48h on working days)
– oreplies to substantive questions on the interpretation of VSME standard requirements
-data collection consultation
b. telephone consultation (available in agreed hours)
– current explanations and answers to questions
– support in urgent situations
c. online meetings (on agreed dates)
– regular meetings verifying the status of action
– Review of progress
– Analysis of complex substantive problems
– verification of completed tools
Scope of substantive support
- Interpretation of disclosure requirements
– explaining the specific data required for each indicator
- calculation methodology
– guidance on calculating indicators (e.g. GGG emissions)
- verification of completeness of data
– checking the completeness of the data entered into the tool
- recommendation of data sources
– an indication of where specific information can be obtained
- consultation on the application of the "if applicable" principle
– assistance in assessing which disclosures apply to customer organisation
NO SERVICES:
- collecting data in an organisation or value chain
– the service only covers substantive and methodological support. Physical data collection (contact with suppliers, data aggregation from internal systems, carrying out measurements) is on the client side
- graphic processing of the report
– the report is provided in the editable format Word with basic formatting. A graphic setting does not fall within the scope of the service and can be commissioned in addition
- calculation of carbon footprint
– may be commissioned in addition
- audit and verification of the report
– the service does not include external verification or certification by the statutory auditor or audit firm
Customer tools
Data Collection Tool
Tool in form
Excel expanded spreadsheet designed according to the VSME disclosure structure. The tool contains:
- dedicated disclosure sheets B1-B11 and C1-C9
- built-in formulas for automatic conversion of indicators
- text fields for narrative descriptions
- dropdown lists with predefined response options
- automatic validation of data and indication of missing information
- built-in user manual for fields
The tool remains at the customer's disposal without a time limit and may be used in subsequent reporting cycles.
Converter for data encoding and marking system
Specialist tool for automatic conversion and marking of data. Converter:
- assigns official disclosure codes (B1, B2, C9) to entered data
- generate a data structure consistent with interoperability requirements
- allows the export of data in formats allowing further processing
- facilitates comparability of reports over time and benchmarking
- is prepared for future requirements of digital tagging of ESG reports
The tool remains at the customer's disposal without a time limit and may be used in subsequent reporting cycles.
VSME report template in editable format Word
Microsoft Word document template, containing:
- full structure of the report according to VSME standard
- pre-formatted sections for B1-B11 and C1-C9 disclosures
The report is generated on the basis of data provided by the client and provides ready for publication – after Klent added any additional content he would like to put in the report and any graphic treatment that the client can commission us for an additional fee or perform alone.
