Which reporting standards fit your business?

Start with why you need a report and who will receive it. Then consider your obligations and the impacts of your business.

1. What triggered the need for a report?

InternallyStrategy, management decisions or sustainability goalsExternallyA customer, lender, law or public expectationBothInternal goals and external requirements

2. Who will receive the report?

Select everyone who needs the information.

A customer — we are their vendorA lender — we need a loan or financingRegulators — CSRD reporting obligationsConsumers / the public — trust and brand loyaltyOur management / board — internal decisions

3. Has a recipient requested a specific standard?

4. Is your company confirmed as subject to CSRD reporting?

A customer’s CSRD obligation does not automatically make its vendors subject to CSRD. Scope and timing need separate confirmation.

5. Is your business a non-listed micro, small or medium-sized undertaking?

VSME is designed for this audience. Size classification considers more than employee count, including financial and group criteria.

6. What is your main industry?

7. Roughly how many employees?

8. Which of these describe your business?

We use significant energy or fuelWe use or discharge significant waterWe generate significant or hazardous wasteWe use raw materials or packagingOur sites are near sensitive land or natureWe rely on many suppliersWe source from higher-risk countriesOur people do physical or hazardous workOur operations affect local communitiesWe sell products or services to consumersWe handle personal customer dataWe work with governments or public tendersWe operate in several countries

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