ESRS voor het MKB
Het midden- en kleinbedrijf zal steeds meer druk voelen om te rapporteren over hun duurzaamheidsprestaties en impacts.
Vanaf 2026 zullen de eisen van de CSRD ook gelden voor beursgenoteerde MKB’s. De EU erkent de potentiële uitdagingen op het gebied van naleving voor het MKB en belooft een vereenvoudigde versie van ESRS voor deze groep bedrijven, ookwel de LSME ESRS.
Maar, het overgrote deel van MKB’s in Nederland zal niet CSRD-plichtig zijn. Toch zullen ook zij te maken krijgen met de rapportagedruk. Om de informatie voorziening vanuit het MKB in goede banen te leiden, ontwikkelt EFRAG naast de verplichte normen voor beursgenoteerde MKB’s ook de vrijwillige normen voor gebruik door niet-beursgenoteerde MKB’s (VSME ESRS).
Wanneer VSME ESRS van toepassing?
Dit is specifiek ontworpen voor kleinere bedrijven die hun duurzaamheidsinitiatieven en -prestaties willen rapporteren. Hoewel deelname vrijwillig is, is het een uitstekende manier voor bedrijven om aan te tonen dat ze verantwoordelijk en transparant handelen, zelfs als ze niet verplicht zijn om dit te doen onder de CSRD-richtlijnen van de EU.
VSME ESRS Draft
Zoals ook eerst bij de CSRD zelf is gedaan heeft de EFRAG al meerdere drafts gepubliceerd van de VSME ESRS.
Momenteel kan op deze eerste draft feedback worden gegeven en deze zal eventueel nog worden aangepast door de EFRAG voordat deze wordt geaccepteerd door de EU. Echter, dit geeft ons wel een goed beeld waar we aan moeten denken.
Strategy & Governance
Disclosure requirements about the strategy of a company and how it should manage these details.
The company should share its sustainability-focused strategy and business model, detailing its products/services, markets of operation, and key strategic elements. This includes its participation in business associations and adherence to ethical codes. Additionally, an overview of the company’s value chain, including main business partners and their relationship to the company, should be provided.
When the company interacts with stakeholders, it can provide details to help others understand its impact on the value chain. This should include a list of key stakeholders and a summary of how the company engages with them.
The report should contain (a) An overview of the company’s leadership structure for sustainability, detailing roles and responsibilities of top leaders or individuals overseeing key sustainability topics; and (b) If there’s a governing body, mention the gender diversity ratio.
Metrics
Disclosure requirements about the strategy of a company and how it should manage these details.
Environment
The company should report on its efforts to enhance energy efficiency and reduce greenhouse gas emissions during the reporting period. This report aims to show the company’s environmental impact through its energy use and carbon emissions. Details should include:
- Total energy use in MW, split between fossil fuels and electricity (highlighting renewable vs. non-renewable sources).
- Comparison of current energy consumption to the previous report.
- Total greenhouse gas emissions in CO2 equivalent tons (scope 1 and 2).
- Comparison of current emissions to the previous report.
The company should report on the pollutants it releases into the air, water, and soil from its operations. This disclosure aims to give insight into the company’s environmental impact based on the list in the European Pollutant Release and Transfer Register’s Annex II.
The company should share metrics about its significant effects on biodiversity and ecosystems. The goal is to highlight the company’s performance concerning biodiversity impacts. If the company operates in or near sensitive biodiversity areas that it negatively impacts, it should specify the number and size (in hectares) of these sites.
The company should detail its approach to managing water usage to help understand its environmental impact. This report should include:
- Water consumption in cubic meters.
- Water waste from processes, if relevant.
The company should detail its approach to managing resources, and waste to help understand its environmental impact. This report should include:
- Information on recycled goods and materials purchased and sold.
- The percentage of recyclable content in products and packaging.
- Water waste from processes, if relevant.
- A breakdown of waste generated.
- A summary of waste that’s recycled or reused.
Social
The company should share details about its employees to give insight into its workforce and its role as a responsible employer. This should include:
- The number of employees by region.
- The count of temporary versus permanent employees.
- A breakdown of employees by gender.
The company should share details about its health and safety practices to illustrate its commitment to a safe working environment. This includes:
- The number of working days lost for reasons like absenteeism and illness.
- A count of work-related injuries, including accidents that happen during commutes.
The company should provide details on its efforts towards equal pay, fostering work-life balance, and nurturing employee development. Specifically, this includes:
- The pay gap between male and female employees, shown as a percentage difference based on male pay averages.
- Data on family-related leaves, broken down by gender, which includes types like maternity, paternity, parental, and carers’ leave.
- The average training hours each employee receives for skill development, separated by gender.
Business conduct
The company should share details on its approach to preventing, detecting, and addressing corruption and bribery. This includes:
- Evaluations of the effectiveness of their anti-corruption and anti-bribery measures, such as adherence to ethical codes.
- A count of convictions and the total fines incurred for violations related to corruption and bribery.
Preperation & Management
Disclosure requirements about the strategy of a company and how it should manage these details.
The undertaking shall disclosure the following information:
- whether the sustainability statement has been prepared on a consolidated or individual basis
- a specification of the related reporting scope
- To what extent the sustainability statement covers the undertaking’s upstream and downstream value chain.
- The undertaking should briefly outline specific strategies for transitioning towards a more sustainable economy, if applicable. These strategies should not include philanthropic activities such as donations, but instead focus on practices such as sustainability training for the workforce or efforts to reduce the undertaking’s consumption of water and electricity.
- If the undertaking not only implements specific practices but also adopts policies, actions, and targets, it is recommended to apply the Narrative-Policies, Actions, and Targets (PAT) Module.
The company should share its important sustainability concerns and how they connect to its strategy. This includes a brief description of these concerns, their impact on people or the environment, and, if relevant, how they might affect current or future finances and strategic decisions.
The company should disclose if it has a sustainability strategy, covering policies, actions, metrics, and targets. This should include:
- The presence and impact of a sustainability strategy based on key sustainability concerns.
- Details on policies addressing these concerns, their objectives, scope, affected stakeholders, and any third-party standards adhered to.
- A rundown of actions taken and planned regarding these issues, their scope, timeline, and any significant efforts related to energy efficiency and carbon emissions.
- If relevant, a description of the targets set.
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