The first difficulty in a VSME project is often not writing the report. It is finding the data and checking whether it answers the question.
A bill sits with finance, workforce information with payroll, and an operating procedure on a manager's computer. A data inventory connects these sources. It does not require buying software immediately: a shared worksheet with controlled access can be a starting point.
Define the questions before collecting files
Identify the business and sites included, reporting period, standard version and recipient. A bank's request for last year's information cannot be answered with current figures covering a different period.
Our approach, developed from VSME-PRO's study materials, starts with information already produced to run the business: locate it, check it, connect it and resolve gaps.
Where to look
| Information | Possible internal source | Initial check |
|---|---|---|
| Electricity and fuels | Bills, purchasing records, meters | Covered periods, physical quantities, sites and adjustments |
| Workforce and training | Aggregated payroll summaries, course records | Reference date, headcount/FTE and definition of hours |
| Water | Bills and withdrawal/discharge measurements | Units and distinction between withdrawal and consumption |
| Waste | Records and contractor documentation | Quantity, classification, destination and period |
| Policies and responsibilities | Approved procedures, minutes, delegated authority | Current version and actual implementation |
| Sites and risks | Site register, maps, technical assessments | Location and reliability of the source |
These are starting points, not automatic matches between a document and a disclosure. VSME defines the requested information; check company sources against that definition.
Make each row explain its data
Record at least:
- the indicator or question;
- value and unit;
- period and scope;
- source, document location and version;
- collection owner;
- calculation or estimation method, where used;
- review status and next action.
Synthetic example: “Site A electricity, financial year 2025, kWh, monthly bills archived, finance owner, February requires reconciliation.” This is more useful than “energy: complete”, because it shows the remaining work.
Three errors to catch early
Adding costs instead of consumption. Euros are not kWh. Converting energy into emissions also requires a consistent method and factors with a source and year, not an unexplained multiplier.
A document exists but coverage is incomplete. Check missing months, estimated bills, corrections and supplier changes. Avoid double-counting an adjustment.
Treating missing as not applicable. Keep distinct statuses: available, partial, missing, needs review, and not applicable with a reason. Zero is a value, not a placeholder for “unknown”.
Evidence without exposing individuals
The dossier should not become an indiscriminate personal-data archive. Use relevant workforce aggregates; do not attach individual payslips or medical records to a generic ESG response. Separate the restricted archive from the version to be shared and check recipients and permissions.
Traceability supports checking; it does not replace accuracy and completeness.
A useful first deliverable
Choose a real information request and create a small inventory of what is needed. Assign an owner and deadline to gaps, then review those preventing a response. Measure progress through checked information, not completed pages.
The inventory can support banks, customers, investors or public-sector requests, with each response adapted to its recipient. It guarantees neither credit nor certification nor acceptance of the report.
Continue with module selection and preparing an evidence pack.