VSME TOOL
The ValueChainScore VSME tool is fully based on EFRAG. It helps small and medium enterprises to enable and improve their sustainability reporting. Contact us for smart, efficient and affordable "sustainability" reporting (VSME) at our Sustainability Portal.
The ValueChainScore™ VSME tool is part of the ValueChainScore™ platform.
DMA Assessment Tool
The ValuechainScore™ DMA tool helps SMEs achieve CSRD-compliant reporting by guiding stakeholders through a step-by-step analysis of impacts, opportunities, and risks across time horizons. By aligning with European Sustainability Reporting Standards, the tool provides practical insights for future-proof value creation. It supports strategic, sustainability-focused entrepreneurship, promoting transparency and accountability for a sustainable future.
The ValueChainScore™ DMA tool is part of the ValueChainScore™ platform.
DOUBLE MATERIALITY
The Corporate Sustainability Reporting Directive (CSRD) emphasizes the concept of double materiality (DMA), a key aspect of the European Sustainability Reporting Standards (ESRS). Double materiality is divided into:
Impact Materiality (inside-out): The organization's effects on its surroundings, such as emissions and their impact on air quality.
Financial Materiality (outside-in): How sustainability aspects, like climate change, affect the organization's financial success and business model.
Identifying material impacts on sustainable development is essential for understanding sustainability risks and their influence on financial statements.
Assessment & Process tracking
Fostering sustainability in corporate governance and management systems.
Guidance to support every step of your ESG workflow. The ESRS 1 General Requirements contain detailed guidelines on how a double-materiality assessment should be conducted. ValuechainScore™ DMA tool has a predefined approach. These can be broken down in basic steps:
- Map out key business stakeholder
- Determine areas of impact.
- Assess the severity of the impact
- Determine a threshold for impact reporting
- Assess the financial materiality of all the above areas of impact
- Determine a threshold financial materiality reporting
CSRD REQUIREMENTS
Through the dashboard, step-by-step insights are provided based on relevant CSRD reporting topics. The results are presented in:
- Visualization of essential materiality information (Materiality Matrix)
- Automated and efficient impact analysis information (Materiality Quadrants)
- Interactive insights across all ESRS ESG topic levels (Materiality Barchart)
SMART REPORTING
A sustainability report outlines the environmental, social, and governance (ESG) impacts of a company's activities. Its growing significance stems from increasing demands by investors and stakeholders for transparency on ESG strategies and activities. The Corporate Sustainability Reporting Directive (CSRD) mandates that companies include sustainability reports in their annual reports. The DMA tool supports ESG reporting by:
- Leveraging the EFRAG IG 1 Materiality Assessment Implementation Guidance
- Providing an automated audit trail for verifiable data and authorization
- Generating automated, archivable reports in formats like XLS and PDF
Value Chain Transparency (optional)
The ValuechainScore™ DMA tool is gaining traction across multiple sectors, offering industry-specific insights. Utilizing standard sector DMAs can enhance recognition, efficiency, and consistency (available upon request). Survey results are supported by color-coded Materiality Quadrants, providing quick insights and identifying contradictions.
