Purpose of this User Manual
This User Manual explains in detail how to use ESGdesk™, a business-to-business software platform designed to support companies in the structured collection, internal management, and internal reporting of ESG-related data.
The purpose of this document is to:
- describe how ESGdesk™ works from a functional and operational perspective,
- explain roles, permissions, and responsibilities within the platform,
- clarify how data is entered, structured, stored, and reported,
- outline the limits of the platform and what ESGdesk™ does not do,
- reduce ambiguity and prevent misuse or misunderstanding of the system.
This manual applies to all users of ESGdesk™, including Administrators and Contributors.
Nature and Scope of ESGdesk™
ESGdesk™ is a software-as-a-service (SaaS) platform intended for internal use by companies. Reports generated by the platform are aligned with the VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) issued by EFRAG, covering Basic Module disclosures B1 through B11 with supporting appendices A1 through A5.
ESGdesk™:
- supports collaborative ESG data collection across teams and locations,
- structures ESG data into predefined sections,
- allows generation of internal ESG reports in PDF and CSV formats,
- enables controlled access through roles, permissions, and Reporting Years.
ESGdesk™ is not:
- a consulting service,
- a legal or regulatory advisory tool,
- an auditing or certification system,
- a guarantee of compliance with CSRD, ESRS, or other regulations.
All outputs generated by ESGdesk™ are intended for internal use and interpretation by the Customer.
Intended Users
ESGdesk™ is designed exclusively for business customers (B2B).
Typical users include, but are not limited to:
- Finance and CFO teams responsible for non-financial reporting,
- Operations and plant managers collecting operational data,
- Quality, Compliance, ESG, and Sustainability teams,
- EHS managers and internal coordinators.
The platform is particularly suitable for multi-location organizations that require structured collaboration across sites and departments.
Account Creation and Initial Access
4.1 Creating a user account
To begin using ESGdesk™, an individual user must first create a personal user account by registering with a valid business email address and setting a password.
At this stage:
- the account exists only for authentication purposes,
- the user does not yet have access to the ESGdesk™ workspace,
- no ESG data can be entered or viewed.
Account creation alone does not activate the Service.
4.2 Mandatory plan selection
Before ESGdesk™ can be used, the user must select one of the available plans:
- Free plan (trial)
- Monthly subscription
- Yearly subscription
Plan selection is mandatory, because ESGdesk™ does not provide partial or limited access outside an active plan. The system remains locked until a plan is selected.
4.3 Acceptance of legal documents
After selecting a plan and before access is granted, the user acting as Administrator must explicitly confirm that they are authorized to act on behalf of the company and must accept the following documents:
- Terms of Service,
- Privacy Policy,
- Cookie Policy,
- GDPR / Data Processing Agreement (DPA).
Acceptance:
- is mandatory for all plans, including the free trial,
- applies at company level,
- is recorded with timestamp, document versions, and user identity.
Without acceptance, ESGdesk™ access is not enabled.
Roles and Permissions
ESGdesk™ uses a role-based access control model to ensure security, clarity of responsibility, and controlled collaboration. There are four roles: Owner, Admin, Contributor, and Auditor.
5.1 Owner
Highest Authority
The Owner is the person who created the company account. There is always exactly one Owner per company. The Owner has the highest level of authority and all Admin capabilities.
Exclusive Owner capabilities:
- can transfer ownership to another Admin (the only way to change Owner),
- cannot be removed or demoted by other users,
- is always listed first in the Team list.
The Owner also has all Admin permissions:
- invite and manage users, assign roles and locations,
- manage company structure, locations, and Reporting Years,
- generate reports, manage subscription and billing.
Ownership Transfer: When transferring ownership, the current Owner is demoted to Admin and the selected Admin becomes the new Owner. This action cannot be undone without the new Owner's cooperation.
5.2 Administrator (Admin)
Full Management Access
An Admin has almost the same capabilities as the Owner, but cannot transfer ownership or remove the Owner.
- invite and manage users, assign roles and locations,
- manage company structure, locations, and Reporting Years,
- view and enter ESG data across all locations,
- send Completion Requests and coordinate data collection,
- generate and export reports (PDF/CSV),
- access ESG Data Analysis (all locations) and Location Comparison (2+ locations),
- use AI-Assisted Imports and manage subscription/billing.
5.3 Contributor
Assigned Locations Only
A Contributor is assigned to one or more specific locations and can only interact with ESG data within those locations.
- view and enter ESG data for assigned locations,
- receive and respond to Completion Requests,
- access ESG Data Analysis (assigned locations only),
- use AI-Assisted Imports for assigned locations.
Contributor access is strictly limited to assigned locations.
5.4 Auditor
Read-Only Review Access
Auditors are external reviewers invited by Admins with time-limited, read-only access to ESG data across all company locations. They cannot modify any data or settings.
- view Dashboard, Reports, and Analytics (read-only),
- access ESG data across all company locations,
- generate and export PDF and CSV reports,
- view Locations & Renewable Energy Sources (read-only),
- access expires automatically after the defined period.
Auditors cannot edit data, manage users, access billing, or change any settings. Available on PRO plan only.
Company Structure and Locations
6.1 Defining locations
Locations represent the operating units for which ESG data is collected and reported in ESGdesk™.
- production plants,
- offices,
- warehouses or other operational units.
6.2 Data responsibility
ESG data is entered separately per location to support clear accountability and scalable collaboration.
- Admins define locations and assign contributors to specific locations.
- Data entry and evidence files are stored per location and Reporting Year.
- This structure helps prevent gaps and duplication in multi-location organizations.
Reporting Year Concept
7.1 Open Reporting Year
An open Reporting Year allows:
- entering and editing ESG data,
- uploading evidence files,
- submitting data for assigned sections.
7.2 Closed Reporting Year
A closed Reporting Year is read-only. It prevents further edits and preserves data integrity for internal review and audit preparation. Closing a reporting year is also a prerequisite for generating the Audit-Ready Report (PRO) and for granting external auditors time-limited access — it locks the methodology snapshot used for that year and freezes the dataset against future methodology updates.
7.3 Key rule: Open vs Closed
Open year = data can be entered and edited.
Closed year means:
- all records become read-only,
- contributors cannot change previously entered values,
- the year is preserved for internal reporting and review.
Only Admins can reopen a closed Reporting Year if a correction is required.
Completion Requests
Completion Requests allow Admins to assign and track ESG data entry tasks.
8.1 How it works
An Admin can send a request to a Contributor specifying:
- the Reporting Year,
- the location (optional),
- the ESG section (optional),
- a deadline (optional).
8.2 Contributor workflow
Contributors receive requests and complete them by entering missing data and marking the request as complete.
- View pending requests in the Tasks/Requests list.
- Enter the required ESG data for the specified location/year.
- Attach evidence files when relevant (invoices, bills, manifests).
- Mark the request as complete once data entry is finished.
- Admins can track completion status and follow up when needed.
Completion Requests are a coordination tool and do not replace internal responsibility for data quality.
8.3 Best practices
- Set clear deadlines for monthly or quarterly data cycles.
- Specify the correct location when data responsibility is site-based.
- Use section targeting to avoid unnecessary work for contributors.
- Review progress regularly to identify bottlenecks early.
ESG Data Entry
9.1 Data structure
ESG data is entered per location, per section, and per month. ESGdesk™ structures data into seven predefined categories:
Each category contributes to specific VSME disclosures in the generated report: Energy → B3 (Energy & GHG Emissions), Waste → B7 (Resource Use, Circular Economy & Waste), Employment Data → B8 (Workforce General), Payment Transparency → B10 (Workforce Pay, Training, Living Wage), Water → B6 (Water & Marine Resources), Working Conditions → B9 (Workforce Health, Safety, Training), Finance → B1 (Basis for Preparation) and B3 intensity ratios.
Each category uses predefined fields to ensure consistency across locations and Reporting Years.
9.2 Evidence and quality
- Enter values using consistent units and monthly periods.
- Attach evidence files (invoices, bills, documents) to support internal verification.
- Use explanatory notes where needed to clarify unusual values.
- Important: ESGdesk™ supports structured collection and internal reporting, but it does not validate whether your data is complete or compliant.
AI-Assisted Imports
ESGdesk™ includes an AI-powered feature for extracting ESG data from uploaded documents.
10.1 How it works
- 1Upload a PDF document (utility bill, invoice, waste manifest) in the AI Imports section.
- 2The system scans the document and extracts values, units, and periods.
- 3Review the extracted data in a preview before saving.
- 4Confirm to apply the values to the ESG record.
10.2 Review and confirm
- Extracted data is always shown for user review.
- Users can adjust values before applying them.
- Nothing is saved until the user confirms.
10.3 Evidence attached
- The original scanned document is attached as an evidence file.
- This helps teams keep an internal audit trail for reported values.
AI-Assisted Imports are intended to accelerate data entry, not replace user review.
Data Input Progress
The Progress dashboard shows ESG data completion status.
11.1 What you can see
- heatmap view of completion by location and category,
- percentage completion charts,
- identification of gaps and missing data,
- filters by Reporting Year, location, and section.
11.2 Role-based visibility
- Admins see all locations and all contributors.
- Contributors see only their assigned locations.
Explanatory Notes
Admins can add section-level explanatory notes before generating reports.
- Explain unusual values,
- clarify assumptions,
- provide context for auditors or reviewers.
Reports and Exports
13.1 Management Extract (Standard & PRO)
The Management Extract is a structured report for internal stakeholders:
- Available in Standard and PRO plans,
- Covers the VSME Basic Module — disclosures B1 through B11 of the EFRAG Voluntary SME standard,
- Includes universal Appendix A1 (VSME Standard reference) and A2 (Files Evidence). Audit appendix A3–A5 is reserved for the Audit-Ready Report (PRO only — see Section 13.2),
- Ideal for internal reporting, board presentations, and B2B/banking questionnaire responses.
13.2 Audit-Ready Report (PRO only)
The Audit-Ready Report is designed for audit readiness. It includes a locked dataset, versioned methodology, and full audit traceability. Key characteristics: no category selection (always includes the full dataset for audit integrity), 16 chapters covering Basic Module B1-B11 plus Appendix A1-A5 (VSME Standard, Files Evidence, Audit Trail, ESRS Mapping Reference, and Report Methodology). It requires a closed reporting year and includes Locked Report ID (SHA-256 hash), Snapshot Closure Timestamp, and Methodology Version.
13.3 Plan Availability
FREE plan: Report Preview only (no export). Standard plan: Management Extract (PDF & CSV). PRO plan: Management Extract + Audit-Ready Report (PDF & CSV) + Auditor Portal.
Note: Only Administrators can generate and export reports.
13.4 Export & Retention
Report export is available only for Administrators with an active subscription.
Export is available for the current year and up to five years of prior history, subject to data presence on the platform for the requesting entity.
Note: Older data is automatically removed according to the retention policy.
ESG Data Analysis
The Analysis dashboard provides KPIs, charts, and trends.
14.1 Dashboard Features
The ESG Analysis dashboard includes:
- total energy, water, and waste consumption,
- year-over-year and month-over-month comparisons,
- intensity metrics (per employee, per m²),
- health & safety and employment insights.
14.2 Role-Based Access
- Administrators see data from all locations.
- Contributors see data only from their assigned locations.
14.3 Available Metrics
- KPIs — key performance indicators for each category,
- Charts — monthly and yearly trends,
- Comparisons — year-over-year and month-over-month,
- Filters — filter by location and category.
Data is updated in real-time based on entered records.
Location Comparison
When a company has 2+ locations, Admins can access the Location Comparison dashboard.
15.1 Availability
Location Comparison is an advanced feature for multi-location companies:
- available only when company has 2 or more locations,
- available only to Administrators,
- side-by-side comparison of ESG metrics,
- identification of best and worst performers.
15.2 Comparison Features
- Availability — only for companies with 2+ locations.
- Permissions — only Administrators have access.
Contributors do not have access to Location Comparison.
15.3 Available Metrics
The comparison includes the following metrics:
- energy consumption per employee and per m²,
- water consumption per employee and per m²,
- waste generation per employee,
- accident rate per 100 FTE,
- H&S training hours per employee,
- employee turnover rate.
Employment & Gender Diversity
ESGdesk™ provides dedicated tools for tracking gender balance and employment metrics. The Employment category within ESG data entry captures structured monthly data on headcount by gender and category (Workforce, Management, Board Members), training, and turnover — supporting transparency and internal reporting aligned with VSME disclosures B8 (Workforce General) and B9 (Workforce Health, Safety, Training), and mapped to ESRS S1 (Own Workforce) for CSRD value-chain disclosure requests.
16.1 Employment Data Collection
Under the Employment category, users can enter monthly data for each location covering:
- Headcount by category: Workforce, Management, and Board Members
- Gender breakdown per category: Male, Female, and Diverse
- New hires, departures, and turnover rate
- Training count per employee (total and by gender)
16.2 Gender Diversity Tracking
ESGdesk™ automatically calculates gender ratios from the entered data, enabling companies to:
- Monitor gender balance trends across locations and reporting years
- Include gender diversity metrics in PDF and CSV reports (Chapter 10: Employment)
16.3 Reporting Context
While ESGdesk™ structures the collection and reporting of diversity data, it does not interpret or benchmark these metrics against legal thresholds. The platform supports the systematic gathering of employment and gender data so that companies can use it for internal analysis, stakeholder communication, and preparation for external reporting requirements.
ESG Financial Performance
The ESG Financial Performance module connects environmental data with financial metrics to produce key performance indicators (KPIs). These KPIs are included in disclosure B3 (Energy & GHG Emissions) of the report, with full formulas documented in Appendix A5 — Report Methodology. They help leadership teams assess the economic efficiency of their sustainability efforts.
17.1 Key Performance Indicators
- Carbon Productivity — Revenue generated per tonne of CO₂e emitted (€/tCO₂e)
- Carbon Intensity of Revenue — CO₂e emissions per million euros of revenue (tCO₂e/M€)
- Asset Emission Intensity — CO₂e emissions per million euros of total assets (tCO₂e/M€)
- Economic Employee Efficiency — Revenue generated per full-time employee (€/FTE)
- Total Emissions — Sum of all activity-based emissions: Σ (Activity Data × Emission Factor)
17.2 Data Requirements
Financial KPIs require revenue and total assets values entered in the Finance category of ESG Data Entry. These values are combined with calculated carbon footprint data to produce the performance indicators. Formulas are documented with superscript footnotes in the generated report and fully explained in Appendix A5 — Report Methodology of the report.
Renewable Energy Sources (RES)
ESGdesk™ supports tracking on-site renewable energy production. The RES module allows companies to register solar (photovoltaic), wind, and biomass installations at each location, estimate annual production, and calculate the share of renewable energy versus grid consumption.
18.1 Configuring RES Installations
- Navigate to Settings → Locations & RES to add renewable energy sources per location
- Specify the source type (Solar PV, Wind Turbine, or Biomass), installed capacity (kWp or kW), and installation date
- The system automatically estimates annual production using country-specific capacity factors (Solar Yield from PVGIS, Wind Capacity Factor from Copernicus ERA5)
18.2 RES Calculations
ESGdesk™ calculates the following RES metrics automatically:
- Estimated annual RES production (kWh) based on installed capacity and country-specific yield factors
- RES Share (%) — percentage of total electricity consumption covered by on-site renewable production
- RES Mix — technology breakdown showing the contribution of each source type (Solar, Wind, Biomass)
18.3 Report Integration
RES data is presented in disclosure B3 (Energy & GHG Emissions) of the report. The disclosure includes RES share vs. grid consumption, technology mix breakdown, and location-level renewable energy production. RES output is also netted against grid electricity in the Scope 2 emissions calculation.
Carbon Footprint
The Carbon Footprint module calculates total greenhouse gas (GHG) emissions following the GHG Protocol Corporate Standard. Emissions are reported using two parallel methodologies: location-based (country grid factors from EEA) and market-based (supplier-specific contracts). Market-based emissions are presented as the primary user-facing KPI throughout the platform, with location-based emissions shown alongside for ISO 14064-1 compliance and reconciliation.
19.1 Emission Sources
- Electricity consumption — using country-specific grid emission factors (source: EEA)
- Natural gas consumption — using standard emission factors (kgCO₂e/kWh) per A5 Report Methodology
- Fuel consumption — split by fuel type: Petrol (2.310 kgCO₂e/L), Diesel (2.680 kgCO₂e/L), LPG (1.610 kgCO₂e/L)
- RES offset — on-site renewable energy production is deducted from grid electricity emissions
19.2 Key Metrics
Carbon footprint data is reported in disclosure B3 (Energy & GHG Emissions) of the report, which presents:
- Total CO₂e emissions per location and company-wide aggregate
- Electricity share of total emissions (%)
- Carbon intensity per FTE (tCO₂e/FTE)
19.3 Methodology Transparency
All emission factors, calculation formulas, and data sources are documented in Appendix A5 (Report Methodology) of the Audit-Ready Report. Carbon footprint values are reported as net emissions after RES offsets. The platform follows the GHG Protocol location-based approach and uses the most recent available emission factors for each country.
Methodology Settings
The Methodology Settings page provides a read-only view of the calculation parameters used across the ESGdesk platform. These parameters are centrally managed by the ESGdesk team and updated annually based on the latest scientific sources (EEA, DEFRA, JRC PVGIS, IRENA). They directly affect emission calculations, carbon footprint results, and report outputs.
20.1 What You Can View
- Active methodology dataset — code, year, publication date and status for the currently selected reporting year
- Fixed Emission Factors — for gas, fuels, water and waste with scientific sources
- Electricity Grid Factors — per-country emission factors (kgCO₂e/kWh) sourced from EEA
- Renewable Energy Factors — solar, wind and bioenergy parameters per country (JRC PVGIS, Copernicus ERA5, IRENA)
- Seasonal Profiles — monthly generation profiles per climate region (Nordic, Atlantic NW, Central East, Mediterranean, Continental SE)
- Calculation Formulas — Scope 1/2/3, RES Production and CO₂ Avoided formulas shown for transparency
20.2 Annual Update Cycle
The ESGdesk team updates methodology datasets once a year, incorporating the latest emission factors from official scientific sources. When a new dataset is published:
- Companies reporting for the current year automatically use the latest dataset
- Closed reporting years remain frozen — their methodology snapshot is never changed by new publications
- You will see the dataset code and publication date in the page header (e.g. METH-2025, published January 2025)
20.3 Access & Permissions
The Methodology Settings page is read-only for all company users including Owners, Admins, and Contributors. No company-level user can modify emission factors or calculation parameters. All methodology changes are made exclusively by the ESGdesk platform team.
Free Trial
21.1 Trial Features
ESGdesk™ offers a 14-day free trial that provides:
- full access to all platform features,
- ability to enter data and create locations,
- report generation in PDF and CSV format.
21.2 Trial Limitations
During the trial:
- AI scan limits apply (3 total).
After the trial ends:
- data is preserved and not deleted,
- a subscription is required to continue entering data and exporting.
Data Retention and History
ESG data is retained according to the ESGdesk™ data retention policy and applicable regulations.
- Data is preserved across Reporting Years,
- Closed years are read-only but accessible,
- Historical reports can be regenerated.
Security and Access Protection
ESGdesk™ implements comprehensive security measures to protect customer data.
More details are available on the Security page.
GDPR and Data Protection
ESGdesk™ operates in compliance with GDPR.
Depending on the type of data processed:
- Data Processing Agreement (DPA) is available for customers,
- Data subject rights are fully supported.
Details are provided in the Privacy Policy and on the GDPR.
Subscription Management and Billing
Subscription management is available exclusively to Administrators.
Monthly subscription
Yearly subscription (25% savings)
- Payments are processed through a secure payment provider (Stripe),
- Invoices are automatically generated and available in the billing panel.
What ESGdesk™ Does Not Do
For clarity and to avoid misunderstandings, here are the platform limitations.
ESGdesk™ does not:
- provide legal, regulatory, or audit advice,
- guarantee compliance with CSRD, ESRS, or other frameworks,
- validate ESG data correctness or completeness,
- replace consultants, auditors, or legal advisors,
ESGdesk™ is a tool supporting internal ESG data collection and organization. Responsibility for data use remains with the Customer.
Updates and Changes
ESGdesk™ is continuously developed and may evolve over time.
Change history is available on the Change Log page. Documentation may be updated accordingly.
Final Remarks
ESGdesk™ is designed to help companies organize ESG work internally, delegate responsibilities, and produce consistent internal reports in a secure and controlled environment.
Responsibility for:
- data accuracy,
- interpretation,
- regulatory use,
always remains with the Customer.
ESRS Mapping Reference
The ESRS Mapping Reference provides an informational alignment between the platform's environmental, social, and resource metrics and the European Sustainability Reporting Standards (ESRS) under CSRD. This mapping is included as Appendix A4 (ESRS Mapping Reference) of the Audit-Ready Report (PRO).
29.1 Mapped Standards
The current mapping covers the following ESRS standards:
- ESRS E1 — Climate Change: energy consumption, Scope 1 & 2 GHG emissions, GHG intensity, renewable energy share
- ESRS E3 — Water: total water consumption
- ESRS E5 — Circular Economy: total waste, recycling rate, hazardous waste
- ESRS S1 — Own Workforce: headcount, gender diversity, turnover, work accidents, training
- ESRS G1 — Business Conduct: convictions and fines for corruption and bribery, anti-corruption framework
29.2 Mapping Status
Each metric is assigned a mapping status:
- Mapped — the platform metric directly corresponds to an ESRS datapoint
- Partial — the metric provides relevant data but may not fully satisfy the ESRS disclosure requirement
- Not mapped — no current alignment (reserved for future expansion)
29.3 Important Disclaimer
The ESRS Mapping Reference is provided for orientation purposes only. It does not constitute a complete ESRS-compliant disclosure. Full ESRS reporting requires additional narrative disclosures, double materiality assessment, and potentially external assurance — which are outside the current scope of ESGdesk™.
30. Report Structure (VSME Standard)
Every report you generate in ESGdesk™ follows the VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) issued by EFRAG. The Basic Module covers eleven disclosures (B1–B11), and the Appendix adds five supporting sections (A1–A5) that document the regulatory background, evidence, audit trail, ESRS mapping, and calculation methodology. The chapters below describe what each section contains and what you will produce.
B1 — Basis for Preparation
Foundational disclosure that sets the reporting framework (VSME Basic Module B1–B11), the reporting period (annual), the organizational boundary, the consolidation approach (operational control, financial control, or equity), the reporting currency, and entity identification (legal name, VAT ID, NACE code, country of incorporation). This section establishes the scope against which every other disclosure is read.
B2 — Practices, Policies, Future Initiatives
Narrative disclosure of the company's sustainability practices, governance structures, and planned future initiatives across ten ESG topics: climate, pollution, water, biodiversity, circular economy, workforce, value-chain workers, communities, consumers, and business conduct. Each topic can be marked as in place, planned, or not material with a short explanation.
B3 — Energy & GHG Emissions
Quantitative reporting of total energy consumption (renewable vs non-renewable, in MWh) and greenhouse gas emissions per the GHG Protocol Corporate Standard. Scope 1 covers direct emissions from owned or controlled sources; Scope 2 covers indirect emissions from purchased electricity and is reported both location-based (country grid factors) and market-based (supplier-specific contracts) in tonnes CO₂-equivalent (tCO₂e).
B4 — Pollution
Disclosure of material pollutants emitted to air, water, and soil. Reporting is required when emissions are regulated (for example under E-PRTR Annex II of the EU Industrial Emissions Directive). May be disclosed as "Not material" for low-impact operations such as offices or light assembly, with a short rationale.
B5 — Biodiversity & Ecosystems
Disclosure of operations located in or near biodiversity-sensitive areas — Natura 2000 sites, Key Biodiversity Areas, IUCN protected areas, and Ramsar wetlands — together with a land-use-change impact assessment. May be disclosed as "Not material" for non-impact sites, with a brief justification.
B6 — Water & Marine Resources
Total water withdrawal and consumption (m³), identification of operations in water-stressed regions per the WRI Aqueduct framework or an equivalent classification, and water recycling and reuse rates where applicable.
B7 — Resource Use, Circular Economy & Waste
Total waste generation (tonnes) with hazardous vs non-hazardous breakdown, destination by treatment method (recycling, recovery, incineration, landfill), and the resulting recycling rate. Supports circular-economy reporting expected by downstream value-chain partners.
B8 — Workforce General
General workforce characteristics: total headcount and FTE, gender split (male, female, diverse), country distribution, and contract types (permanent, fixed-term, temporary). Numbers are reported at year-end and feed several downstream intensity ratios.
B9 — Workforce Health, Safety, Training
Workplace health and safety metrics: total accidents, fatalities, lost-time injuries, hours worked, the accident rate per million hours worked, and total safety training hours delivered during the reporting period.
B10 — Workforce Pay, Training, Living Wage
Remuneration disclosures: gender pay gap (median %), minimum wage compliance, highest-to-lowest pay ratio, total training hours per FTE, and living-wage commitment status.
B11 — Convictions & Fines
Number of convictions and total fines paid (EUR) for corruption and bribery during the reporting period. Includes the anti-corruption framework status: policies in force, whistleblower channels, training, and code of ethics.
A1 — VSME Standard
Regulatory background of the VSME Standard developed by EFRAG, with EFRAG approval (13 November 2024) and European Commission Recommendation 2025/1710 (30 July 2025). Describes the module structure (Basic Module B1-B11 and Comprehensive Module C1-C8) and the target audience: non-listed SMEs facing data requests from banks, investors, and large corporate clients under CSRD value-chain disclosures.
A2 — Files Evidence
Inventory of uploaded supporting documents (utility bills, invoices, certificates) with file names, categories, location attribution, upload timestamps, uploader identity, and SHA-256 hashes for audit-trail integrity. Evidence supports audit-grade defensibility of every reported number.
A3 — Audit Trail
Immutable log of all data-record creation, updates, and access events, with record IDs, action types, data categories, locations, and UTC timestamps. Append-only database design with trigger-enforced write protection ensures forensic integrity across the full reporting year.
A4 — ESRS Mapping Reference
Mapping of key ESRS metrics (Corporate Sustainability Reporting Directive framework) to VSME disclosures with values, units, methodology references, and mapping status (Mapped, Partial, Not applicable). Provides orientation for CSRD value-chain data requests; it does not constitute a complete ESRS disclosure.
A5 — Report Methodology
Calculation methodology used to produce the report: Carbon Accounting Boundary (Scope 1/2/3 definitions), Fixed Emission Factors (gas, petrol, diesel, LPG, water, waste — sourced from UK DEFRA), Electricity Grid Factors per EEA country (European Environment Agency), RES Country Factors (PVGIS solar, Copernicus wind, IRENA bioenergy), seasonal profiles per climate zone, calculation formulas, GHG Protocol alignment, methodology summary, and Report Integrity Information (Locked Report ID, Methodology Version, Snapshot Closure Timestamp) together with the standard disclaimer.