Services
Two levels of VSME report, plus supporting advisory services
Deliverables are prepared in Greek by default, suitable for review by a bank or auditor, and carry full source citations for every metric. A parallel English edition is available as an add-on.
VSME Basic Module
Basic VSME Report (B1–B11)
Deliverables to the client: 4 files
- Engagement letter (.docx)
- GHG worksheet (.xlsx) — 6 sheets with formulas and sources
- Voluntary VSME Sustainability Statement (.docx + PDF)
- Executive summary (.docx + PDF) — a 3-page cover pack for a bank or client
Delivery in 5 weeks · 50/50 payment · Liability capped at the fee (Section 8 of the contract).
B1 Basis for preparation
Business coverage, reporting period, methodological choices, exclusions.
B2 Practices for sustainability
Initiatives, policies, plans — narrative and sector-aware.
B3 Energy and greenhouse gas emissions
Total energy consumption (MWh), Scope 1 + Scope 2 location- & market-based (tCO₂eq), emissions intensity per € of turnover — per the GHG Protocol + IPCC AR6 + AIB Residual Mix.
B4 Pollution of air, water & soil
Where there is an obligation to report pollutants, or where F-gases are used (Reg. (EU) 2024/573).
B5 Biodiversity
Sites in or near protected areas (Natura 2000), and total land use.
B6 Water
Total water withdrawal and discharge, and sites in water-stressed zones (per Law 3199/2003).
B7 Resources, circular economy & waste
Application of circular-economy principles, waste quantities (kg), recycling rate, hazardous waste.
B8 Workforce — general characteristics
Composition by gender, contract type (permanent / fixed-term), and changes over the period.
B9 Occupational health & safety
Incidents, hours of absence, serious and fatal incidents, injury-frequency rate, ISO 45001 (where applicable), and OHS training.
B10 Pay, collective bargaining & training
Minimum-wage compliance (Law 4093/2012), collective-agreement coverage, training hours per employee.
B11 Corruption and bribery convictions & fines
Confirmed incidents (in the narrow sense of VSME §43) — reported as "zero" where applicable, with full documentation of the anti-corruption policy in a supplementary section.
VSME Comprehensive Module
Comprehensive VSME Report (B1–B11 + C1–C9)
Beyond the Basic Report
The Comprehensive report includes everything in the Basic report plus the 9 disclosure sections C1–C9 of the Comprehensive Module. It is recommended when:
- You have multiple CSRD-bound clients
- You are pursuing green finance or sustainability-linked loans
- You take part in international value chains with high ESG standards
- You want to prepare for a possible future CSRD scope
C1 Strategy: business model and sustainability initiatives
Links the business model to ESG goals — essential for businesses targeting green finance or sustainability-linked loans.
C2 Description of practices, policies & future initiatives
A structured presentation of Policies, Actions and Targets for each ESG topic.
C3 GHG reduction targets and climate transition plan
Measurable targets for Scope 1+2 (+ optionally Scope 3), linked to the Greek Climate Law 4936/2022 and the EU Climate Law (Reg. (EU) 2021/1119).
C4 Climate risks and opportunities
Physical and transition climate risks — aligned with the TCFD framework + EFRAG ESRS E1 logic.
C5 Additional workforce data
Detailed metrics: additional gender breakdown at all levels, diversity data, and the ratio of women in management.
C6 Human-rights policy & due diligence
Policy structure (UN Guiding Principles 2011, OECD Guidelines rev. 2023) and due-diligence processes aligned with the CSDDD (Directive (EU) 2024/1760).
C7 Value-chain incidents
Complaints, recorded incidents, and corrective actions with suppliers and customers.
C8 Revenue from sensitive sectors
Revenue from sensitive sectors (weapons, fossil fuels, tobacco, gambling) — needed for EU Taxonomy alignment.
C9 Diversity on the management body
Composition of the board / management body by gender, independence, and term length.
How we work
Form-driven workflow
A single structured questionnaire captures all the data. The engagement is asynchronous — through the form and email.
You fill in a questionnaire
An online form of about 30–45 minutes, with save-and-resume. It covers all the data the statement needs. Any clarifications are usually handled asynchronously by email.
We produce the statement
We process the data, calculate Scope 1+2 emissions, draft the report with a sector-aware narrative, and produce every deliverable in a bilingual format.
We deliver in 5–6 weeks
The 4 deliverables (engagement letter, GHG worksheet, VSME report, executive summary) are delivered ready for signature by the company's legal representative.
Advisory services
Secondary services
Targeted projects for specific needs, when a full VSME statement is not what you need.
GHG Inventory standalone
Calculation of Scope 1 + Scope 2 (location + market-based) with an Excel worksheet ready for a bank or client. IPCC AR6 + AIB Residual Mix factors.
ESG Gap Assessment
An assessment of your current ESG position and an action map ahead of the full statement.
Materiality Workshop
A structured session with management to identify material ESG topics, per VSME C1 and optionally double materiality.
Compliance policies & manuals
Anti-bribery policy, whistleblowing procedure (Law 4990/2022), GDPR refresh, code of conduct — sector-tuned.
In-house training
Tailored 4–8 hour seminars for staff: what VSME / CSRD / CSDDD mean, ESG questionnaires, and GHG protocol basics.
Bid support — public tenders
Writing the ESG sections of proposals for ESPA, Recovery Fund, and Green Public Procurement tenders.
FAQ
Frequently asked questions
Is the statement a public document?
No. The Voluntary VSME Sustainability Statement is not a mandatory public filing. The business decides who to disclose it to — typically a bank, CSRD-bound business partners, tenders, or its own website. It is not filed with the GEMI business registry or any other public register.
What about sensitive information (e.g., labor-law incidents)?
All sensitive information intended for disclosure is discussed with the consultant before the statement is finalized. In exceptional cases, publication can be paused until specific issues are resolved.
How is the fee determined?
The fee is set after assessing the scope of each engagement and is communicated as a clear quote before work begins. Request a quote through the contact form.
Do I need a statutory auditor?
No. The Voluntary VSME Sustainability Statement is a self-prepared statement adopted by the business itself. No assurance is required. If limited assurance is needed later, we work with an auditor registered with SOEL (the Greek institute of certified auditors).
How is my data protected?
All data is protected with end-to-end encryption both in the cloud and locally. Backups are kept encrypted in a separate location. Nothing is shared with third parties. Compliant with the GDPR (Reg. (EU) 2016/679) and Law 4624/2019.
Not sure which service fits?
In a free 30-minute call we assess your current ESG pressures and recommend the plan with the best value per euro.