{"id":20248,"date":"2025-07-11T19:51:36","date_gmt":"2025-07-11T17:51:36","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=20248"},"modified":"2025-07-11T19:51:36","modified_gmt":"2025-07-11T17:51:36","slug":"rendicontazione-di-sostenibilita-per-le-pmi-il-modello-vsme-dellefrag-e-unopportunita-strategica","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/rendicontazione-di-sostenibilita-per-le-pmi-il-modello-vsme-dellefrag-e-unopportunita-strategica\/","title":{"rendered":"Rendicontazione di sostenibilit\u00e0 per le Pmi: il modello Vsme dell\u2019Efrag \u00e8 un\u2019opportunit\u00e0 strategica"},"content":{"rendered":"<p data-start=\"62\" data-end=\"165\">\n<p data-start=\"167\" data-end=\"603\">Dal maggio 2025 \u00e8 disponibile il <em data-start=\"200\" data-end=\"223\">Vsme digital template<\/em>, uno strumento pensato dall\u2019Efrag per facilitare la rendicontazione di sostenibilit\u00e0 nelle piccole e medie imprese non quotate, non soggette agli obblighi della direttiva CSRD. Si tratta di un modello volontario, ma altamente strategico per le Pmi che desiderano rispondere con efficacia alle richieste di clienti, istituti finanziari e partner della supply chain su aspetti ESG.<\/p>\n<p data-start=\"605\" data-end=\"654\"><strong data-start=\"605\" data-end=\"654\">Cos\u2019\u00e8 il Vsme digital template e a cosa serve<\/strong><\/p>\n<p data-start=\"656\" data-end=\"985\">Il template \u00e8 un file Excel guidato che aiuta a raccogliere dati strutturati in ambito ambientale, sociale e di governance (ESG), secondo i principi dello standard volontario ESRS Vsme. L\u2019obiettivo \u00e8 supportare imprese di dimensioni contenute nella costruzione di report ESG coerenti, senza gravarle con oneri normativi impropri.<\/p>\n<p data-start=\"987\" data-end=\"1221\">Lo strumento si compone di sezioni tematiche con indicatori, campi obbligatori e strumenti di conversione (per consumi, emissioni, unit\u00e0 di misura). Ogni impresa pu\u00f2 cos\u00ec strutturare, in modo proporzionato, la propria rendicontazione.<\/p>\n<p data-start=\"1223\" data-end=\"1517\"><strong data-start=\"1223\" data-end=\"1236\">Esempio 1<\/strong><br data-start=\"1236\" data-end=\"1239\" \/>Una Pmi del settore manifatturiero pu\u00f2 usare il Vsme template per calcolare e riportare le emissioni Scope 1 e Scope 2, includere le ore di formazione del personale e documentare le proprie policy anticorruzione, rispondendo cos\u00ec alle richieste ESG di un grande cliente europeo.<\/p>\n<p data-start=\"1519\" data-end=\"1791\"><strong data-start=\"1519\" data-end=\"1532\">Esempio 2<\/strong><br data-start=\"1532\" data-end=\"1535\" \/>Una piccola azienda agricola lombarda avvia la rendicontazione volontaria per ottenere un miglior rating bancario. Utilizzando il template, fornisce evidenze sui consumi idrici e sulla governance, riuscendo a negoziare condizioni di credito pi\u00f9 favorevoli.<\/p>\n<p data-start=\"1793\" data-end=\"1859\"><strong data-start=\"1793\" data-end=\"1859\">Xbrl taxonomy: verso la digitalizzazione completa dei dati ESG<\/strong><\/p>\n<p data-start=\"1861\" data-end=\"2115\">In parallelo, Efrag ha previsto il rilascio entro fine 2025 della <em data-start=\"1927\" data-end=\"1947\">Vsme Xbrl taxonomy<\/em>, per rendere i dati machine-readable. Ci\u00f2 aprir\u00e0 a scambi digitali con investitori, clienti e autorit\u00e0, aumentando la comparabilit\u00e0 e la trasparenza a livello europeo.<\/p>\n<p data-start=\"2117\" data-end=\"2152\"><strong data-start=\"2117\" data-end=\"2152\">Vantaggi e criticit\u00e0 per le Pmi<\/strong><\/p>\n<p data-start=\"2154\" data-end=\"2165\"><em data-start=\"2154\" data-end=\"2164\">Vantaggi<\/em>:<\/p>\n<ul data-start=\"2167\" data-end=\"2383\">\n<li data-start=\"2167\" data-end=\"2221\">\n<p data-start=\"2169\" data-end=\"2221\">struttura guidata e gratuita per la rendicontazione;<\/p>\n<\/li>\n<li data-start=\"2222\" data-end=\"2271\">\n<p data-start=\"2224\" data-end=\"2271\">maggiore consapevolezza dei propri impatti ESG;<\/p>\n<\/li>\n<li data-start=\"2272\" data-end=\"2328\">\n<p data-start=\"2274\" data-end=\"2328\">comunicazione trasparente verso stakeholder e filiera;<\/p>\n<\/li>\n<li data-start=\"2329\" data-end=\"2383\">\n<p data-start=\"2331\" data-end=\"2383\">posizionamento competitivo in mercati ESG-sensitive.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2385\" data-end=\"2397\"><em data-start=\"2385\" data-end=\"2396\">Criticit\u00e0<\/em>:<\/p>\n<ul data-start=\"2399\" data-end=\"2622\">\n<li data-start=\"2399\" data-end=\"2441\">\n<p data-start=\"2401\" data-end=\"2441\">richiede conoscenza dello standard Vsme;<\/p>\n<\/li>\n<li data-start=\"2442\" data-end=\"2502\">\n<p data-start=\"2444\" data-end=\"2502\">non include l\u2019analisi di materialit\u00e0, da svolgere a monte;<\/p>\n<\/li>\n<li data-start=\"2503\" data-end=\"2556\">\n<p data-start=\"2505\" data-end=\"2556\">limitata capacit\u00e0 descrittiva nella narrazione ESG;<\/p>\n<\/li>\n<li data-start=\"2557\" data-end=\"2622\">\n<p data-start=\"2559\" data-end=\"2622\">dipendenza dalla qualit\u00e0 dei processi interni di raccolta dati.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2624\" data-end=\"2680\">\n<p data-start=\"2682\" data-end=\"3087\">Adottare il Vsme template \u00e8 un primo passo. Integrare questi dati in una strategia ESG solida, sostenibile e coerente con i principi europei richiede metodo e visione. Beneggi e Associati assiste le Pmi in questa transizione con un approccio multidisciplinare: rendicontazione, materialit\u00e0, modelli organizzativi, posizionamento competitivo. 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