Checklist for VSME add-on module (VSME Comprehensive) - data for Scope 3, strategy and how to use group reports.
In the [first part of our series] we have looked at the basic reporting. For many, that's enough. But the market continues to evolve. Large buyers are increasingly demanding transparency about the supply chain.
Those who deliver here are transformed from „interchangeable suppliers“ into „strategic partners“. The Comprehensive module builds directly on the basic module - it is the freestyle to the compulsory module.
1st Strategy: Double materiality „Light“
While corporate groups have to conduct complex analyses, the VSME allows a pragmatic view of „double materiality“:
- Inside-Out: What impact do we have on people and the environment?
- Outside-In: What risks (e.g. climate change, CO₂ prices) affect us financially?.
For the report you need:
- Reduction targets: (e.g. „-20 % CO₂ by 2030“).
- Action plan: Planned investments (PV system, e-fleet).
2. environment: Scope 3 and the supply chain
This is about everything that happens before and after your factory gate (Scope 3). This is often the biggest lever for SMEs.
You will also need:
- Business travel & commuting: How do employees get to work?.
- Purchasing: An analysis of your purchasing volumes (spend-based).
- Waste data: Recycling vs. incineration.
3. the efficiency trick: consolidation
An often overlooked advantage of VSME: Do you have several subsidiaries? You do not have to report individually for each GmbH. The standard allows a Consolidated report for the entire group. This saves a huge amount of redundant work and ensures that you present the full strength of your group to banks.
4 Social & Governance in detail
Here, the module looks more closely at the quality of working conditions.
- Further training: Average training hours.
- Payment behavior: How quickly do you pay your suppliers? An important indicator of fair business practices in Europe.
Conclusion: Reporting as risk management
The leap to the Comprehensive module enables you to identify risks in the supply chain at an early stage and drive innovation. It's more than bureaucracy - it's risk management.
Outlook: You have the data - but how do you get it into a report efficiently? Read in Part 3: 4 steps to a report with ZEROvia, how to digitize the process.