Guides and templates

Free guides, checklists and Excel templates for VSME, CSRD, carbon footprints and climate plans, with worked examples.

October 2026

An import compliance manager in a high-visibility vest reading a tablet beside steel coils and aluminium profiles unloaded at a container port

Carbon accounting

CBAM explained: what EU importers must report and pay, and the emissions data they need from suppliers

How the EU Carbon Border Adjustment Mechanism (CBAM) works since 2026: the goods it covers, the 50-tonne threshold, authorised declarants, certificates and their price, the first declaration in September 2027, the emissions data importers need from suppliers outside the EU, and what may change from 2028.

5 October 2026

A supplier presenting to a procurement team of three at a long table in a high-rise office with a city view

Reporting decisions

EcoVadis or VSME: what your customer is asking for, and what it costs

4 October 2026

An operations director proofing a freshly bound report at a cutting table in a sunlit bindery while a young man stacks copies by the guillotine

Getting started

How to write a sustainability report, and what goes in it

4 October 2026

An instructor in a high-visibility vest watching an apprentice in a hard hat lay bricks on a practice wall, with terraced houses behind

Reporting decisions

Social value in UK government contracts (PPN 002): how bids are scored

3 October 2026

Shareholders seated in rows at an annual general meeting in a wood-panelled hall, with a speaker at a lectern in front

Reporting decisions

UK Sustainability Reporting Standards (UK SRS S1 and S2): who reports, and what it means for suppliers

2 October 2026

A civil engineer with rolled plans overlooking an excavator and a roller at work on a Dutch dike

Carbon accounting

CO₂-Prestatieladder: the carbon footprint behind the certificate

1 October 2026

September 2026

A production manager handing a sealed envelope to a baker beside cooling loaves while two colleagues work at an oven

Reporting decisions

The EU Pay Transparency Directive: what employers must do and report

30 September 2026

Three people harvesting grapes on steep autumn vineyard slopes above a misty river valley, with a tractor and trailer nearby

Reporting decisions

DNK or VSME: the German Sustainability Code and the EU voluntary standard

29 September 2026

An HR director showing energy and waste figures on a laptop to an employee representative across a meeting room table

Reporting decisions

BDESE: the environmental section and indicators French employers must provide

28 September 2026

Workers walking to a white company shuttle bus outside a factory at misty dawn while a man wheels his bicycle to a shelter

Carbon accounting

The company mobility manager and the home-to-work travel plan (PSCL) in Italy

27 September 2026

A facilities engineer opening a rooftop air-handling unit while a colleague holds a torch, with London rooftops behind

Carbon accounting

ESOS phase 4: the energy audit scheme for large UK organisations

26 September 2026

A warehouse worker scanning pallets at a loading dock at dusk while lorries wait at the doors

Carbon accounting

The 15 Scope 3 categories explained, and which ones matter for you

25 September 2026

A technician fitting glass doors to a supermarket chiller cabinet after closing time while the store manager watches from the aisle

Reporting decisions

The Dutch energy saving obligation and information obligation for businesses

24 September 2026

A marketing manager peeling a green leaf sticker off a packaging prototype while a quality manager points at a specification sheet

Reporting decisions

EmpCo: the EU directive on green claims that applies from 27 September 2026

23 September 2026

A cheesemaker turning a wheel of cheese while a colleague writes on a clipboard in a stone ageing cellar

Reporting decisions

BEGES: the mandatory greenhouse gas report in France, explained

22 September 2026

A finance director holding one slim folder beside a tall stack of binders, talking with a production manager in a furniture factory

Reporting decisions

The EU Omnibus explained: what changed for the CSRD, due diligence and the EU taxonomy

21 September 2026

A technician kneeling to check under a raised floor tile with a thermal camera in a server aisle while a colleague pushes a cart

Reporting decisions

Germany’s Energy Efficiency Act (EnEfG): what it requires of companies

20 September 2026

A fleet manager refuelling a white delivery van at a company fuel pump while a colleague notes the reading on a clipboard

Carbon accounting

Environmental use fees in Poland: what companies report and pay by 31 March

19 September 2026

A carpenter filling in a spreadsheet on his laptop at a workbench in his workshop

Data collection

Free VSME template in Excel, and how to fill it in

18 September 2026

An employee locking an electric bike in a covered bike shelter outside an office while two colleagues get out of a shared car

Carbon accounting

Forfait mobilités durables: the French sustainable mobility allowance in 2026

17 September 2026

A visiting buyer walking between rows of sewing machines with the factory owner in a bright garment workshop

Reporting decisions

The CSDDD after the 2026 changes: what it means for suppliers

16 September 2026

A site manager carrying a rolled drawing along first-floor scaffolding at a school construction site, with terraced houses and a crane behind him

Reporting decisions

Carbon Reduction Plan for UK government contracts (PPN 006): what to include

15 September 2026

An office manager comparing a printed business register extract with a form on her laptop at a desk in a small workshop office

Reporting decisions

NACE codes: how to find your company’s code and why reports ask for it

14 September 2026

Data collection

CDP questionnaire for suppliers: what to do when a customer asks you to disclose

13 September 2026

A logistics manager and an inspector looking into an open shipping container of boxes on a port quay

Reporting decisions

The French duty of vigilance: the vigilance plan and what it means for suppliers

12 September 2026

A facility manager photographing a gas meter among copper pipes in a plant room, her clipboard under her arm

Carbon accounting

How to calculate your company’s carbon footprint

11 September 2026

Two installers fixing solar panels on a warehouse roof in early morning light, with a wind turbine in the distance

Reporting decisions

Net zero vs carbon neutral: what each means and what a company may claim

10 September 2026

A bank relationship manager reviewing renovation drawings and an energy certificate with a company director at a meeting table

Reporting decisions

The EU taxonomy explained for companies outside the reporting rules

9 September 2026

A woman inspecting woven fabric on a lit table beside a running loom and shelves of colourful yarn cones

Reporting decisions

EcoVadis score explained: how the rating works and what the medals mean

8 September 2026

A facilities manager and a production manager looking at a flood barrier being fitted at a loading dock after heavy rain

Reporting decisions

Climate risk assessment for a company: physical and transition risks, step by step

7 September 2026

A photographer kneeling to photograph an amber glass bottle while a stylist arranges ferns and moss around it in a bright studio

Reporting decisions

Greenwashing: what companies can still claim under the 2026 EU rules

6 September 2026

A forester measuring the trunk of a young tree with a tape while a company visitor takes notes in a replanted forest

Reporting decisions

Carbon credits and offsetting for companies: how credits work and what makes a good one

5 September 2026

A bank relationship manager sliding a form across the table to a business owner in a glass-walled meeting room

Data collection

Your bank’s ESG questionnaire: what it asks and how to answer it once

4 September 2026

A visiting auditor in a blue coat and a supervisor walking between workbenches where workers assemble circuit boards

Data collection

Supplier code of conduct: what goes in one, and how to roll it out

3 September 2026

A heating engineer servicing an open gas boiler in a basement while the landlady watches from the doorway

Carbon accounting

Germany’s CO₂ price on heating and fuel: from the BEHG to ETS2

2 September 2026

A grower inspecting a heat storage tank while a colleague checks the thermal screens in a sunlit greenhouse

Reporting decisions

Climate transition plan: what goes in it and how to write one

1 September 2026

August 2026

A foundry worker in a silver protective suit pouring molten metal into sand moulds while a colleague watches with a clipboard

Carbon accounting

SECR: Streamlined Energy and Carbon Reporting for UK companies

31 August 2026

An energy manager comparing a gas bill with a printed reference table while a finance colleague checks a spreadsheet, in an office overlooking a factory yard

Carbon accounting

Emission factors explained: what they are, where they come from and which to use

30 August 2026

A printed regulation with coloured tabs, reading glasses, a highlighter and coffee on a sunlit kitchen table

Reporting decisions

Is sustainability reporting mandatory for your company?

28 August 2026

A driver holding the delivery hose at a heating oil tank beside a stone farmhouse on a frosty morning

Carbon accounting

ETS2: the EU carbon price on heating and road fuel, and what it will cost a company

27 August 2026

Three managers in high-visibility vests on a steel walkway above the sorting lines of a recycling plant, one of them pointing down the hall

Reporting decisions

How to build an ESG or sustainability strategy in six steps

26 August 2026

The owner of a joinery workshop entering figures into a spreadsheet beside a stack of bills while an office manager hands over another folder

Carbon accounting

Carbon footprint template: a free Excel workbook for your company’s greenhouse gas inventory

25 August 2026

Five colleagues in a converted barn watching a woman place a sticky note on a large paper matrix taped to the wall

Reporting decisions

Double materiality explained, and whether your VSME report needs it

24 August 2026

Two mechanics connecting a charging cable to an electric city bus in a depot at dusk

Reporting decisions

Spain’s Climate Change and Energy Transition Law (Law 7/2021): what it asks of companies

22 August 2026

A worker in ear defenders guiding a timber panel into a factory saw, with stacked boards and a pine forest through the loading door

Carbon accounting

KOBiZE: the national emissions report, its emission factors and your carbon footprint

21 August 2026

An energy auditor measuring a cable in an electrical cabinet with a clamp meter while a technician holds a tablet in a moulding hall

Carbon accounting

The EU energy audit obligation: who needs an audit or an energy management system

20 August 2026

Reviewers reconciling a finished sustainability report with its source records

Getting started

VSME report example: from evidence to a readable page

19 August 2026

Residents and a utility team member placing coloured stickers on a large printed map on a table in a village hall

Reporting decisions

How to build a materiality matrix, step by step

17 August 2026

A cellar master turning wheels of cheese on wooden shelves while a manager with a clipboard looks along the rows

Reporting decisions

French CSR labels compared: Lucie, Engagé RSE, B Corp and EcoVadis

16 August 2026

A verifier in a high-visibility vest and a plant manager walking past a glowing roller kiln and pallets of ceramic tiles

Carbon accounting

ISO 14064 and the GHG Protocol: what each one is and which you need

15 August 2026

Employees at their bicycles in a covered bicycle parking beside an office building on a wet morning, with a tram behind

Carbon accounting

WPM: the Dutch reporting obligation for work-related mobility

14 August 2026

A refrigeration technician kneeling beside an open condensing unit on a city rooftop, reading the gauges of a manifold with coloured hoses

Carbon accounting

The GHG Protocol explained: the standard behind every carbon footprint

12 August 2026

A farmer walking along the feeding alley of a dairy barn at dawn while black-and-white cows eat hay

Carbon accounting

CO₂ equivalent and global warming potential (GWP) explained

10 August 2026

A site manager giving a morning safety briefing to workers in hard hats on a timber-frame construction site

Reporting decisions

Governance policies a sustainability report asks for: anti-corruption, whistleblowing, health and safety

9 August 2026

A customer and factory owner clarifying a questionnaire at the workplace

Data collection

Your customer asked for ESG data. Where do you start?

7 August 2026

A roaster checking freshly roasted coffee beans at a drum roaster while a colleague carries a jute sack through a brick warehouse

Reporting decisions

GRI Standards or VSME: which sustainability reporting standard to use

5 August 2026

A farm manager talking with a fruit picker holding punnets in strawberry polytunnels, other pickers working behind

Reporting decisions

Modern slavery statement: what UK businesses must publish

4 August 2026

A woman in a high-visibility jacket plugging a charging cable into one of three white electric vans outside a warehouse with a heat pump at dusk

Carbon accounting

How to build a decarbonisation plan from your carbon footprint

3 August 2026

Workers in white coats and hairnets sorting oranges on a packing line beside stacked green crates

Reporting decisions

The non-financial information statement (EINF) in Spain: who must prepare it and what goes in it

1 August 2026

July 2026

Colleagues comparing a version-heavy spreadsheet with a structured digital workflow

Reporting decisions

VSME Excel template or reporting software?

31 July 2026

A worker tipping wood offcuts onto a floor scale while a colleague writes the weight in a logbook in a factory waste yard

Data collection

ESG KPIs: the indicators companies report, with the VSME list

30 July 2026

An olive mill owner talking with two workers unloading crates of olives beside a press line, olive groves through the door

Reporting decisions

The Italian società benefit and its annual impact report

29 July 2026

A baker taking loaves from a glowing oven at night while a delivery driver wheels sacks of flour through the open back door

Carbon accounting

Scope 1, 2 and 3 emissions explained, with examples

28 July 2026

Commuters stepping off a suburban train onto a sunlit platform on the edge of Madrid, one woman wheeling a folding bicycle

Reporting decisions

Spain’s Sustainable Mobility Act: the employer’s sustainable mobility plan

26 July 2026

A business owner comparing a focused folder with a larger evidence binder

Reporting decisions

VSME Basic or Comprehensive: choosing your scope

24 July 2026

A worker checking a flow meter on a steel pipe beside a vegetable washing line while a colleague lifts a crate

Data collection

Water footprint and water reporting for companies

23 July 2026

A technician walking along the gallery of a hydropower turbine hall past green generators, with snowy mountains outside the tall windows

Carbon accounting

Scope 2 emissions: location-based vs market-based, and guarantees of origin

22 July 2026

A bearded brewer checking a steam valve on a stainless steel tank in a warmly lit brewhouse, a tablet in his other hand

Carbon accounting

How to set a science-based target (SBTi), including the SME route

20 July 2026

A joinery supervisor showing an apprentice how to adjust the blade guard on a table saw

Reporting decisions

Health and safety policy: the UK legal duty from five employees

19 July 2026

An older machinist showing a young apprentice how to measure a turned steel part with a micrometer beside a lathe

Getting started

What is CSR? Corporate social responsibility explained, and how it relates to ESG

18 July 2026

Energy, fuel, water, waste, safety and workforce records on an industrial workbench

Data collection

VSME data collection checklist

16 July 2026

An energy manager reading a gauge on steam pipes while an older engineer turns a valve in a brewery boiler house

Carbon accounting

ISO 50001: what an energy management system takes and when it is required

14 July 2026

Three employees walking from the car park towards a factory with solar panels on its roofs, beside a canal and bicycle racks at misty dawn

Getting started

What does ESG mean? The criteria behind it, explained

13 July 2026

A woman pinning a one-page document to a corkboard at a boatyard door while a man sands the hull of a wooden sailing boat in the shed

Reporting decisions

How to write a sustainability policy (ESG or CSR policy), with an outline

11 July 2026

A bakery manager organising records into a finished report binder

Getting started

How to prepare your first VSME report

9 July 2026

An environmental coordinator checking a spill kit beside drums in a spill tray while a forklift passes in a print works

Reporting decisions

Environmental management system: ISO 14001, EMAS or a lighter route

7 July 2026

Two people harvesting olives with long poles over green nets, with a pickup and dry hills behind them

Carbon accounting

Spain’s carbon footprint registry (MITECO) and Royal Decree 214/2025

6 July 2026

Two operators in white coats and hairnets checking cosmetic jars on a filling line, with lavender fields outside the window

Reporting decisions

The DPEF in France: what it was, what replaced it, and what companies publish now

4 July 2026

A small-business owner standing at the entrance to her working factory

Getting started

What is VSME reporting?

2 July 2026

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