VSME report, step 1: Determine the scope

Under the "Reporting" tab, you can create a new report or open an existing one. Once a report is opened, all included Metrics will be displayed.

In the first step, define the scope of your reporting. Select the metrics that are relevant to your company and deselect those that are not applicable based on the "If applicable principle". This selection is made using the toggle in the "Applicable" column. Green toggles indicate included data points, while grey toggles indicate excluded ones. Metrics that cannot be deactivated are considered universally applicable and are marked with a lock icon.

The If Applicable Principle
The "if applicable principle states" that certain metrics are only relevant under specific circumstances. Applicability defines under which conditions information should be considered and which disclosures are only required if they are relevant to your company.

• Company responsibility: It is up to the company to assess whether a specific metric applies to its individual context.

• Non-applicability = exclusion: If a disclosure is not made, it is assumed to be non-applicable. This exclusion should be documented and reasonably justified.

• Applicability = required reporting: If a metric is considered relevant and applicable, the related information should be included in the report.

The EQS Sustainability Cockpit supports this principle by allowing you to activate or deactivate each metric based on its applicability to your company. If a metric is deactivated, a clear justification should be provided.

It is advisable to review all reporting requirements and make adjustments if needed. You can manually deactivate or reactivate disclosures and data points at any time, depending on their applicability to your business.

Once you have finalised the list of disclosures to be included or excluded, mark this Step as completed and proceed to Step 2.