{"id":10072,"date":"2024-12-10T17:18:22","date_gmt":"2024-12-10T17:18:22","guid":{"rendered":"https:\/\/sosteniabilita.it\/?p=10072"},"modified":"2025-01-08T17:49:58","modified_gmt":"2025-01-08T17:49:58","slug":"il-framework-di-rendicontazione-semplificato-voluntary-reporting-standard-for-smes-vsme","status":"publish","type":"post","link":"https:\/\/sosteniabilita.it\/?p=10072","title":{"rendered":"Il framework di rendicontazione semplificato Voluntary reporting standard for SMEs (VSME)"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div><div style=\"display:flex; gap:10px;justify-content:flex-end\" class=\"wps-pgfw-pdf-generate-icon__wrapper-frontend\">\n\t\t<a  href=\"https:\/\/sosteniabilita.it?action=genpdf&amp;id=10072\" class=\"pgfw-single-pdf-download-button\" target=_blank><img src=\"https:\/\/sosteniabilita.it\/wp-content\/uploads\/2024\/12\/icons8-pdf-50-2.png\" title=\"Generate PDF\" style=\"width:auto; height:45px;\"><\/a>\n\t\t<\/div><div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/sosteniabilita.it\/index.php?rest_route=wpv2posts10072&print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\"><\/a><a href=\"https:\/\/sosteniabilita.it\/index.php?rest_route=wpv2posts10072&print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\"><\/a><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10072\" class=\"elementor elementor-10072\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fe3b93 e-flex e-con-boxed e-con e-parent\" data-id=\"6fe3b93\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-859d163 e-con-full e-flex e-con e-child\" data-id=\"859d163\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e7ac02 cat elementor-widget elementor-widget-text-editor\" data-id=\"9e7ac02\" data-element_type=\"widget\" id=\"cat\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<b>Categorie:<\/b> <a href=\"https:\/\/sosteniabilita.it\/?cat=53\" rel=\"tag\">Regolamentazione<\/a> \/ <a href=\"https:\/\/sosteniabilita.it\/?cat=56\" rel=\"tag\">Rendicontazione<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a66037e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a66037e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-be9db8e\" data-id=\"be9db8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c17e42a elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"c17e42a\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Il framework di rendicontazione semplificato Voluntary reporting standard for SMEs (VSME)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c38148 elementor-widget elementor-widget-text-editor\" data-id=\"6c38148\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2>Aziende all&#8217;avanguardia stanno implementando Key Performance Indicators (KPI) intelligenti, predittivi e allineati agli obiettivi strategici, sfruttando la potenza dell&#8217;intelligenza artificiale.<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a25315f elementor-widget elementor-widget-spacer\" data-id=\"a25315f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b38dec elementor-widget elementor-widget-text-editor\" data-id=\"7b38dec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Il VSME (Voluntary Sustainability Reporting Standards for Non-Listed SMEs) \u00e8 il framework di rendicontazione volontaria di sostenibilit\u00e0 per le Piccole e Medie Imprese non quotate nell&#8217;Unione Europea. Sviluppato dallo European Financial Reporting Advisory Group (EFRAG), il VSME si propone di fornire uno strumento semplificato ma efficace per supportare le PMI nella loro transizione verso un&#8217;economia pi\u00f9 sostenibile.<\/p><p>Integrando di fatto il quadro gi\u00e0 esistente degli European Sustainability Reporting Standards (ESRS) destinati alle grandi aziende soggette alla Corporate Sustainability Reporting Directive (CSRD), il VSME \u00e8 stato sviluppato mantenendo una coerenza concettuale con l&#8217;ESRS Set 1 e l&#8217;ESRS LSME ED, garantendo al contempo un&#8217;appropriata proporzionalit\u00e0 e un focus sulle esigenze delle PMI non quotate.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-37e87b5 e-flex e-con-boxed e-con e-parent\" data-id=\"37e87b5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dadd5ed elementor-widget elementor-widget-testimonial\" data-id=\"dadd5ed\" data-element_type=\"widget\" data-widget_type=\"testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-testimonial-wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-content\"><img decoding=\"async\" src=\"https:\/\/sosteniabilita.it\/wp-content\/uploads\/2024\/11\/Favicon-Sosteniabilita.png\" alt=\"favicon-sosteniabilita\"  width=\"35px\" height=35px\"><br><i>Il VSME \u00e8 stato sviluppato sulla base degli ESRS secondo un approccio di proporzionalit\u00e0 rispetto alle esigenze delle PMI non quotate.<\/i>\n<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7debd57 elementor-widget elementor-widget-text-editor\" data-id=\"7debd57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><strong>Obiettivi del VSME<\/strong><\/h3><p>Con il VSME, l&#8217;obiettivo principale che l&#8217;EFRAG ha voluto perseguire \u00e8 la semplificazione della rendicontazione di sostenibilit\u00e0 per le PMI, per soddisfare l&#8217;aumento delle richieste di dati sulla sostenibilit\u00e0 che queste ricevono dalle aziende clienti, dalla casa madre, dagli investitori e dagli istituti di credito. Il VSME \u00e8 pensato per alleggerire gli oneri a carico delle PMI e migliorare la trasparenza della rendicontazione, il tutto tenendo conto delle risorse limitate delle PMI.<\/p><p>L&#8217;applicazione del VSME permette alle PMI di:<\/p><ul><li>dotarsi di uno strumento di reporting semplice che possa sostituire una parte sostanziale dei questionari utilizzati dai partner commerciali (finanziatori, investitori e clienti aziendali);<\/li><li>monitorare le proprie performance di sostenibilit\u00e0;<\/li><li>migliorare la gestione delle questioni di sostenibilit\u00e0, permettendo cos\u00ec alla PMI di contribuire ad un&#8217;economia pi\u00f9 sostenibile e inclusiva.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f64cefa elementor-widget elementor-widget-testimonial\" data-id=\"f64cefa\" data-element_type=\"widget\" data-widget_type=\"testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-testimonial-wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-content\"><img decoding=\"async\" src=\"https:\/\/sosteniabilita.it\/wp-content\/uploads\/2024\/11\/Favicon-Sosteniabilita.png\" alt=\"favicon-sosteniabilita\"  width=\"35px\" height=35px\"><br><i>La struttura modulare del VSME permette un utilizzo flessibile del framework da parte PMI non quotate.<\/i>\n<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-271fade e-flex e-con-boxed e-con e-parent\" data-id=\"271fade\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"eael-wrapper-link-5db4353 --eael-wrapper-link-tag\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijc5MzgiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-5db4353\" class=\"elementor-element elementor-element-5db4353 elementor-widget elementor-widget-creote-themebtns-v1\" data-id=\"5db4353\" data-element_type=\"widget\" data-widget_type=\"creote-themebtns-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"theme_btn_all color_two\">  <a href=\"#\"  target=&quot;_blank&quot;  rel=&quot;nofollow&quot; class=\"theme-btn five\"> Iscriviti a Spotlight! <i class=\"icon-right-arrow\"><\/i> <\/a> <\/div>\r\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-510d181 e-flex e-con-boxed e-con e-parent\" data-id=\"510d181\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf6e332 elementor-widget elementor-widget-text-editor\" data-id=\"cf6e332\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><strong>Struttura del VSME<\/strong><\/h3><p><em>Approccio modulare<\/em><\/p><p>Il VSME adotta un approccio modulare per massimizzare la proporzionalit\u00e0 e l&#8217;accessibilit\u00e0 per le PMI di diverse dimensioni e capacit\u00e0. La struttura si articola in tre moduli principali:<\/p><ol><li>a) Modulo Base:<\/li><\/ol><ul><li>destinato principalmente alle micro-imprese e alle PMI che si approcciano per la prima volta alla rendicontazione di sostenibilit\u00e0;<\/li><li>contiene 12 informative, incluse metriche ESG topiche;<\/li><li>utilizza un linguaggio semplificato e non richiede valutazioni di materialit\u00e0.<\/li><\/ul><ol><li>b) Modulo Partner Commerciali:<\/li><\/ol><ul><li>progettato per le PMI che affrontano questionari da parte dei partner commerciali;<\/li><li>include datapoint relativi alla finanza sostenibile (es. SFDR PAI, EBA Pillar 3, Benchmark Regulation);<\/li><li>comprende 11 informative.<\/li><\/ul><ol><li>c) Modulo Narrativo &#8211; PAT (Policies, Actions, Targets):<\/li><\/ol><ul><li>destinato alle PMI che hanno gi\u00e0 in atto politiche, azioni e obiettivi di sostenibilit\u00e0;<\/li><li>richiede la divulgazione degli aspetti materiali (dalla lista nell&#8217;AR 16 di ESRS 1);<\/li><li>include 5 informative con linguaggio semplificato.<\/li><\/ul><h3>\u00a0<\/h3><h3><strong>Implementazione del VSME<\/strong><\/h3><p>Il processo di implementazione del VSME prevede:<\/p><ul><li>la selezione del modulo appropriato in base alle capacit\u00e0 e alle esigenze dell&#8217;impresa;<\/li><li>la raccolta e l&#8217;elaborazione dei dati rilevanti per le informative richieste;<\/li><li>la preparazione del report di sostenibilit\u00e0 utilizzando il linguaggio semplificato e le strutture fornite dal VSME.<\/li><\/ul><p>L\u2019applicazione del VSME presenta punti di forza:<\/p><ul><li><em>linguaggio semplificato<\/em>: il VSME utilizza un linguaggio semplificato, specialmente nel Modulo Base, mantenendo comunque la coerenza con gli standard LSME;<\/li><li><em>approccio modulare<\/em>: la struttura modulare permette alle PMI di adottare gradualmente pratiche di rendicontazione pi\u00f9 sofisticate;<\/li><li><em>allineamento con le richieste dei partner commerciali<\/em>: il VSME \u00e8 progettato per rispondere alle esigenze informative dei partner commerciali, riducendo il carico di richieste multiple e non coordinate.<\/li><\/ul><p>e complessit\u00e0:<\/p><ul><li><em>variabilit\u00e0 settoriale<\/em>: il VSME \u00e8 uno standard agnostico rispetto ai settori, il che potrebbe limitare la sua capacit\u00e0 di catturare aspetti specifici di sostenibilit\u00e0 altamente dipendenti dal settore;<\/li><li><em>equilibrio tra semplificazione e completezza<\/em>: mentre il VSME cerca di semplificare il reporting, potrebbe non coprire tutti gli aspetti necessari per una valutazione completa della sostenibilit\u00e0 di un&#8217;impresa;<\/li><li><em>adattamento alle diverse dimensioni aziendali<\/em>: nonostante l&#8217;approccio modulare, le micro-imprese potrebbero ancora trovare difficolt\u00e0 nell&#8217;implementazione, anche del Modulo Base.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acb3cb1 elementor-widget elementor-widget-testimonial\" data-id=\"acb3cb1\" data-element_type=\"widget\" data-widget_type=\"testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-testimonial-wrapper\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial-content\"><img decoding=\"async\" src=\"https:\/\/sosteniabilita.it\/wp-content\/uploads\/2024\/11\/Favicon-Sosteniabilita.png\" alt=\"favicon-sosteniabilita\"  width=\"35px\" height=35px\"><br><i>Il VSME \u00e8 un ottimo punto di partenza per implementare il modo graduale la rendicontazione di sostenibilit\u00e0 nell\u2019impresa.<\/i>\n<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6e4a13 elementor-widget elementor-widget-text-editor\" data-id=\"e6e4a13\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><strong>Suggerimenti per l&#8217;utilizzo efficace del VSME<\/strong><\/h3><p>\u00a0<\/p><p>Per le PMI:<\/p><ul><li><em>approccio graduale<\/em>: iniziare con il Modulo Base e progredire verso i moduli successivi pi\u00f9 complessi man mano che si sviluppano le capacit\u00e0 di reporting;<\/li><li><em>formazione interna<\/em>: investire nella formazione del personale sulle tematiche di sostenibilit\u00e0 e sulle metodologie di reporting;<\/li><li><em>integrazione nei processi aziendali<\/em>: incorporare la raccolta dei dati di sostenibilit\u00e0 nei processi aziendali esistenti per facilitare il reporting;<\/li><li><em>consulente esterno<\/em>: selezionare un consulente esperto che possa accompagnare la PMI nel tempo e con cui creare un team di lavoro congiunto fra consulente e risorse interne della PMI.<\/li><\/ul><p>\u00a0<\/p><p>Per i partner commerciali e gli stakeholder:<\/p><ul><li><em>accettazione dello standard<\/em>: promuovere l&#8217;accettazione del VSME come standard di riferimento per la raccolta dati dalle PMI;<\/li><li><em>supporto alle PMI<\/em>: offrire assistenza e risorse alle PMI nella loro catena del valore per l&#8217;implementazione del VSME;<\/li><li><em>feedback costruttivo<\/em>: partecipare attivamente al processo di consultazione pubblica e ai workshop organizzati dall&#8217;EFRAG per migliorare continuamente lo standard.<\/li><\/ul><h3><strong>\u00a0<\/strong><\/h3><h3><strong>Conclusioni<\/strong><\/h3><p>Il VSME rappresenta un importante passo avanti nella standardizzazione e semplificazione del reporting di sostenibilit\u00e0 per le PMI non quotate. Nonostante le sfide nella sua implementazione, esso offre un framework flessibile e accessibile che pu\u00f2 significativamente migliorare la trasparenza e la gestione della sostenibilit\u00e0 nelle PMI. Il successo a lungo termine del VSME dipender\u00e0 dalla sua ampia adozione da parte delle PMI e dal suo riconoscimento da parte dei partner commerciali e degli stakeholder come uno standard credibile e utile.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f376845 e-flex e-con-boxed e-con e-parent\" data-id=\"f376845\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"eael-wrapper-link-bafa144 --eael-wrapper-link-tag\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Ijc5MzgiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\"><\/a>\t\t<div data-eael-wrapper-link=\"eael-wrapper-link-bafa144\" class=\"elementor-element elementor-element-bafa144 elementor-widget elementor-widget-creote-themebtns-v1\" data-id=\"bafa144\" data-element_type=\"widget\" data-widget_type=\"creote-themebtns-v1.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div 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