Manual for the VSME TOOL

Disclaimer: The translation provided is generated using artificial intelligence (AI). While we strive for accuracy, these translations may contain inaccuracies.

General

Appearance: change font, color, alignment, text size

Optionally change the formatting to taste or improve readability

Format cell

Right mouse click
Format Cells
Change currency and number formatting if necessary

Change row height

It is possible to change the row height in certain sheets.

Navigation and sheet names

You can navigate by clicking on the green links and arrows.

Sheet names are based on technical application and language independence and not based on usability.

An explanation and overview of the sheet names:

Sheet Name	Name Explanation	Function

RPRT	Print Template	Basic template to edit into your optimal form.
SBS	Sustainability Balance Sheet
VSMETOOL		Dashboard
SET	Settings	Change tool settings
MNG	Manage	Overview on project management
LORI	List Of Required Information
BM	Basic Module	All the Disclosures within the Basic Module
CM	Comprehensive Module	All the Disclosures within the Comprehensive Module
TL	Tool Language	Database with text in different languages
CO2SL	CO2 Short List	Selection of relevant emissions for the undertaking
CO2		Database with emissions. (year 2024)
GHGCAT	GHG Category	Database with the 15 Scope3 categories in different languages
EWC	European Waste Codes	Database with EWC codes in different languages
Explanation of the structure of B and C sheets
B	Stands for Basic module
C	Stands for Comprehensive module
Bx and Cx	X stands for Disclosure number
Bx aa and Cxaa	Aa stands for the paragraph number
Example: B330b	B = Basic Module 3 = Disclosure 3 30b = Paragraph 30b

HLP	Helper	For technical reasons only, not for users.

Settings

Set the preferred language
Set the year for the reporting

Optional:

Replace the url to the vsme standard document .
Adjust the fiscal period for the reporting year.
Hide the turnover and balance sheet total in the Sustainability Balance Sheet
Navigate to the databases to modify specific language content – NOTE: changes will alter the content of the tool and its outcomes.

Dashboard

From here you can navigate all pages and components within the VSME TOOL.

Start collecting
Manage the project
Report at the end

List of required information

This page provides a list to give an overview of what information is needed to create the VSME report.
Can also be used when requesting information from customers.

Basic Module

Back button
Disclosure
Hyperlink to the VSME standard with in the text the reference to the corresponding Paragraph. (Hyperlink destination can be changed in the Settings page)
Status dropdown to track progress
Field for your own notes
3 fields for a hyperlink to a web page or file on disk
Reference to accompanying Excel worksheet, use this if available with the Disclosure
Text field to answer the requested Disclosure

B1 – Basis for preparation

Back button
The name of the company and/or the name of the location belonging to the company
If 2 refers to a company name, enter the legal entity in 3
Use the dynamic dropdowns to determine the NACE code
The geographic location must be filled in. This can be done with longitude and latitude in separate fields or use 1 field.
( Help: https://www.gps-coordinates.net )

B2 – Practices, policies and future initiatives for transitioning towards a more sustainable economy

Back to Basic Module, the blue area is mandatory for the Basic Module
Back to Comprehensive Module, the green area is mandatory for the Comprehensive Module
choose a sustainability theme and then fill in the Yes and No fields
Please provide a short and concise answer, for more detailed explanation please add an attachment

B3 – Energy and greenhouse gas emissions

Enter the energy from renewable sources here
Enter the energy from non-renewable sources here
Additional explanation for calculating fuel to MWh
Pie chart with energy sources and percentages. NOTE: all empty fields are zero and may not be readable. This is not a problem because all filled in fields are readable.

First complete the CO2 shortlist before you start completing Scope1, Scope2 and optionally Scope3.

Read the instructions for 30 A to 30 C. The differences between the scopes are described here.

Practical summary of the scopes:

All emissions released during combustion by using resources in own possession or management. Think of business petrol cars, trucks, tractors, Diesel generators and wood stoves.
All emissions that are released indirectly through the use of electricity. Think of electricity used for lighting and machines. There is usually an electricity bill for this. The electric car
also falls under this. The emission for the use (TTW) of an electric car depends on the method of generation. For example, does the energy come from a coal-fired power station or a windmill?
All emissions that are released from the value chain of the company. Think of suppliers and transport companies, for example. Look at the value chain of the company and estimate well which categories are relevant to the company. Ultimately, you aim to describe a realistic picture of the company.

CO2 Shortlist

Make a short list of the emission sources that are relevant in the company. This helps to keep an overview of the completeness of the sources. It also works faster when indicating the emissions in the Scopes.

NOTE: The emission database in the tool is based on the year 2024 and is aligned to Dutch averages on certain points. This is indicated with (NL).

The yellow number. This is the emission factor of 1 KG CO2eq, gray power, 2024, Netherlands.
The energy mix varies per country and year. For this data, go to a national source. Think of a national energy authority or national database for statistics.

If you click on the yellow number you will enter the database, here you can adjust the number. This is a one-time thing.

Scope1

Describe all emissions released during combustion by using resources in own possession or management. Think of business petrol cars, trucks, tractors, Diesel generators and wood stoves.

Scope2

Describe all emissions that are released indirectly through the use of electricity. Think of electricity use for lighting and machines. There is usually an electricity bill for this.
The electric car also falls under this. The emission for the use (TTW) of an electric car depends on the method of generation. For example, does the energy come from a coal-fired power station or a windmill?

It is not necessarily the case that electric vehicles can be classified as zero emission.
For electric vehicles that are charged outside the company and/or locations, it is possible to calculate or indicate emissions separately.
It must be clear how the electricity used to charge the electric vehicle was generated.

Scope3

Describe all emissions that are released from the company’s value chain. Think of suppliers and transport companies, for example. Look at the company’s value chain and estimate well which categories are relevant to the company. Ultimately, you aim to describe a realistic picture of the company.

B5 – Biodiversity

Use the hyperlinks in disclosure B5 to find out whether a company or location is in/ near/ overlaps/ adjacent to a protected nature reserve.
Indicate in the table which company or location is involved and according to which source the assessment was made.

B6 – Water

Indicate where the water used comes from;
How the extent of use is determined;
And the size in liters and or m3.

Ways and sources for assessing water stress and or stress level:

The size is determined in m3
Enter the water discharge for All sites and;
of which .
Sites in areas with water stress
areas without water stress can be added

B7 – Resource use, circular economy and waste management

You my use the dynamic dropdowns trying to identify if the waste is within the ‘Hazardous Waste Section’ of the European Waste Codes database.
If the type of waste contains a Hazard Pictogram it could indicate that the waste is Hazardous.
Declare if it is Hazardous (Yes) or Non-Hazardous (No)
Some types of waste, for example electronics, could contain Radioactive material. Specify if it contains radioactive material and if you should label it as ‘Radioactive Waste’

C3 – GHG reduction targets and climate transition

These are the results of the data entered under Basic Module – disclosure B3
Standard targets are blue. The white fields are intermediate targets to be determined by yourself. For certain sectors, naming them in fixed years is the norm. It is customary to indicate 2030 or 2035, 2040 and 2050.
Enter the target numbers
Add additional substantiation if necessary. Project plans, actions and policy documents.

Sustainability Balance Sheet (SBS)

Go back to the dashboard with the green arrow, (this button is not printed).
The blue section is filled in under the Comprehensive Module under disclosure C3. It cannot be adjusted within the Balance Sheet but can be adjusted at all times under C3.
The amounts are listed by default within the SBS. These can be set to FALSE by unchecking the corresponding checkbox under Settings .
[ Dashboard -> Settings ]
Optionally, goals can be specified within the cells of the table (excluding current, of course).
And excluding point 2.

Print template

With the Print template you can modify the report to your needs.

The templates focus is on the micro-companies because they are the biggest group and have less recourses.

Please expect that you want to make changes to this template. Every business is different so this template needs your insight to design the report the right way.

There is no password protection on the sheet so you are in full control. Please be aware that changes can be irreversible.

You can duplicate the sheet before making changes to have a backup

To adjust the page and fit everything on the right page.
You can adjust row height of an empty row to move sections to another page.

It is possible to change formatting.

The white fields are filled with ‘ Jabber text’. Fill in your own explanation, description or story here. It is nice to give an accompanying explanation on the automatically generated content.

Gray fields show the content that has already been filled in within the disclosure . This can only be edited in the associated disclosure .
(PRO TIP: In some versions of Excel you can double click on the gray field to go directly to the source)

At the end of the report is a self-fillable section. For example, to be used as a closing statement or source reference.

Be aware that charts are in the template as an example. For most companies it is the right fit. But maybe not for you.

Please adjust or replace them when needed. The disclosures will tell you what information needs to be in the final report. The way of presenting this information is up to your insight.