These guides are designed specifically for companies with fewer than 250 employees and respond to the issues that SMEs themselves identified as most complex during the public consultation and field testing of the VSME standard. They aim to provide ready-to-use tools, with clear examples and case studies, that reduce the complexity of the VSME process.that reduce the complexity of the reporting process.

Practical tools for the application of the VSME standard

The first document includes a list of illustrative illustrative examples of future practices, policies and initiatives.The examples cover the ten sustainability areas of the standard – such as climate change, pollution or water use – and are organized by level of complexity. The examples cover the ten sustainability areas of the standard – such as climate change, pollution or water use – and are organized by level of complexity. This information will be integrated as a drop-down menu in the next update of the VSME digital template.

The second guide focuses on the climate domain and provides step-by-step guidance for defining greenhouse gas emission reduction targets. step-by-step guidance for defining greenhouse gas emission reduction targets.. It also includes specific recommendations for SMEs in sectors with high climate impact that choose to develop a climate transition plan, accompanied by five simulated case studies.

The third document addresses the identification and reporting of serious human rights incidents in the human rights value chain.. Through concrete examples – relating to workers in the value chain, affected communities and consumers – the guide helps SMEs to prepare their declarations, excluding incidents linked to their own internal talent.