A report is a snapshot. A dossier makes it reproducible: sources, calculations, decisions and responsibilities. Investing only in layout leaves the work that must be repeated next year unresolved.
Standards, tools and company work
EFRAG provides VSME resources. Using them does not transfer responsibility for a company's data to EFRAG or endorse the software chosen.
Our proposal is to organise work around a checkable information base, independently of the final delivery format.
Four parts of the dossier
Inventory. What exists, what is missing and who can provide it.
Evidence. Source location, covered period and access permissions.
Method. Whether a value was measured, calculated or estimated, with explicit assumptions.
Revisions. Which version was reviewed, internally approved and shared.
Synthetic example: a corrected bill changes the energy total. Connect the new total to the correction and record whether an earlier submission needs updating.
Reusable does not mean permanently valid
Policies, measurements and recipient requirements change. Before reuse, check the period, definition and continuing validity of the source.
Non-applicability also needs a reason. Missing information cannot be labelled “not material” merely to avoid collecting a required disclosure.
An important boundary
Internal source checks are not certification or assurance. An organised presentation can support discussion but does not guarantee acceptance.
This describes a working method, not a promise that the product automates every step. Continue with the practical inventory and pre-submission checks.