An accountant can help an SME turn fragmented ESG requests into an organised information process. Adding another questionnaire to existing software is not enough.
Two documents, two uses
IRS 20, January 2026 discusses VSME and proportionality. The Digitalisation, AI and ESG paper, published on 2 April 2026, addresses a framework for collecting and managing data.
These are professional guidance documents, not endorsements of a commercial platform. For developments after their publication, see the updated timeline.
Our proposed workflow
Define the engagement. Specify the company, period, recipients and deliverable: data collection, report preparation, analysis or another service. Distinguish these from any assurance engagement.
Request specific information. Assign an expected source and a person able to supply it to each item. “Send everything related to ESG” creates an archive, not usable answers.
Record decisions. Retain reasons for estimates, exclusions and corrections. Next year, the team needs to understand the method, not just recover the number.
Keep human review. Check generated text against evidence. Accounting expertise and, where necessary, environmental, employment or technical specialists remain important.
A cautious use of AI
AI may help propose document classifications or draft descriptions. First establish which information may be shared with the provider and under which safeguards. Do not upload personal or confidential records without an appropriate basis and handling process.
Return the draft to the data owner, who must be able to reject unsupported statements. An explicit gap is preferable to an invented plausible number.
These are methodological suggestions, not a claim that VSME-PRO already provides every function described. Start with the source inventory and engagement workflow.