VSME-Aligned · Audit-Ready

ESG Reporting Built for Scrutiny.

ESGdesk is built around the EFRAG VSME Basic Module and GHG Protocol methodology — so your data is structured, traceable, and ready when auditors ask questions.

Audit-Ready

Methodology: GHG Protocol

Locked dataset architecture

ESGdesk reports are not third-party verified or externally assured unless separately arranged by the reporting entity.

ESGdesk's Audit-Ready Report follows the EFRAG Voluntary SME (VSME) Basic Module — disclosures B1 to B11. Emission factors and calculation methodology are sourced from ISO 14064-1 and the GHG Protocol. ESGdesk does not provide ISO certification; the report is designed to support external auditor and assurance workflows under the customer's own certification or verification process.

What the report contains

Every Audit-Ready Report follows the EFRAG Voluntary SME (VSME) Basic Module: eleven disclosures (B1–B11) covering environmental, social and governance topics. A locked appendix adds full audit traceability.

VSME Disclosures (11)

B1
Basis for Preparation (B1)
Reporting boundary, entities, methodologies.
B2
Practices, Policies, Future Initiatives (B2)
Sustainability practices, policies and planned actions.
B3
Energy & GHG Emissions (B3)
Energy use, Scope 1/2 emissions (and Scope 3 where available).
B4
Pollution (B4)
Pollutants released to air, water and soil.
B5
Biodiversity & Ecosystems (B5)
Sites in or near sensitive biodiversity areas.
B6
Water & Marine Resources (B6)
Water withdrawal, consumption and water-stressed areas.
B7
Resource Use, Circular Economy & Waste (B7)
Waste generated, treatment routes and circular practices.
B8
Workforce: General (B8)
Headcount, contract types, turnover.
B9
Workforce: Health, Safety, Training (B9)
Accidents, occupational health, training hours.
B10
Workforce: Pay, Training, Living Wage (B10)
Pay gap, collective bargaining, living-wage coverage.
B11
Convictions & Fines (B11)
Convictions and fines for corruption and bribery.

Audit Appendix

A1
VSME Standard
Reference copy of the EFRAG Voluntary SME standard appended to every report.
A2
Files Evidence
Indexed register of every evidence file uploaded against the reporting period.
A3
Audit Trail
Append-only log of who entered, edited and approved each value.
A4
ESRS Mapping
Cross-reference of every disclosure to the corresponding ESRS data point.
A5
Methodology
Snapshot of emission factors, formulas and dataset version used for this report.

A1–A2 are included in every ESGdesk report. A3–A5 are added in the Audit-Ready tier (Pro).

Why Finance leaders choose ESGdesk™

When regulators, investors or auditors review your ESG data, you need more than a spreadsheet. You need a system.

One source of truth

A locked dataset snapshot means everyone works from the same numbers. No version confusion, no retroactive edits after year-close.

Full traceability

Every data entry, update and access event is logged with a timestamp and actor role — designed to support internal and external audit processes.

Reproducible results

Deterministic calculations based on fixed, documented emission factors. The same inputs will always produce the same outputs.

How the architecture works

ESGdesk is built around a locked reporting cycle — not a live spreadsheet.

Data Collection

Contributors submit ESG data by location and category throughout the year.

Year-End Close

When the reporting year ends, the dataset is closed and a snapshot is created. No further edits are permitted.

Versioned Calculation

All emissions and KPIs are calculated from the locked snapshot using a documented, version-controlled methodology.

Audit Trail

Every record carries a unique ID, creation date, last update, and actor role. The full history is preserved.

Report Export

The PDF report is generated from the locked snapshot and tied to a unique Report ID — consistent across all exports.

Audit Trail

The audit trail your team can stand behind.

ESGdesk logs every change to your ESG data — who made it, when, and from which role. This gives your Finance and Sustainability teams a clear, defensible record when questions arise.

Audit trail is maintained within the ESGdesk platform. External assurance requires separate third-party engagement.

audit-trail.log

Record IDE1C0D45B1F35

ActionUpdated

CategoryEmployment Data

LocationBerlin

Created17 Jan 2026

Last updated6 Mar 2026

Actor roleSystem