02 - How to conduct your ESG reporting as an SME

This document outlines how you, as an SME, can approach ESG reporting. We base this on the EU’s voluntary sustainability reporting standard for SMEs.

Although ESG reporting is not a legal requirement for non-listed SMEs, customers may still request ESG reporting. At the same time, working with and reporting on sustainability can provide competitive advantages for SMEs.

Therefore, SMEs should consider starting their sustainability reporting efforts to stay ahead of developments and remain relevant to customers who are increasingly demanding information about sustainability and sustainable solutions.

This document is designed to guide you in getting started with ESG reporting. As a main reference point, we use the EU’s voluntary sustainability reporting standard for SMEs, which provides a solid foundation for your company to begin the process.

This chapter includes:
- An introduction to ESG reporting for SMEs
- A step-by-step guide to getting started
- An introduction to the voluntary sustainability reporting standard for SMEs, including its structure, the core module, the additional module, and the materiality assessment.