{"id":9235,"date":"2025-12-18T17:54:56","date_gmt":"2025-12-18T15:54:56","guid":{"rendered":"https:\/\/esghub.ro\/?p=9235"},"modified":"2025-12-18T17:54:56","modified_gmt":"2025-12-18T15:54:56","slug":"efrag-published-the-results-of-the-survey-on-vsme","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/efrag-a-publicat-rezultatele-sondajului-cu-privire-la-vsme\/","title":{"rendered":"EFRAG has published the results of the survey on VSME"},"content":{"rendered":"
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n

EFRAG a publicat VSME Market Acceptance Survey Report, un document despre c\u00e2t de bine este \u00een\u021beles \u0219i folosit, \u00een practic\u0103, standardul voluntar de raportare de sustenabilitate pentru companii cu sub 250 de angaja\u021bi (VSME), recomandat de Comisia European\u0103. Raportul se bazeaz\u0103 pe un chestionar derulat \u00eentre\u00a02 octombrie \u0219i 24 noiembrie 2025, la care au r\u0103spuns\u00a0282 de participan\u021bi (preparatori\/companii, utilizatori ai datelor \u2013 inclusiv b\u0103nci \u0219i companii mari \u2013 \u0219i al\u021bi actori, precum consultan\u021bi).<\/p>\n

Rezultatele sondajului<\/h2>\n

Din totalul de 282 de r\u0103spunsuri,\u00a041%\u00a0provin de la\u00a0preparatori<\/em>\u00a0(inclusiv IMM-uri),\u00a020%\u00a0de la\u00a0utilizatori<\/em>\u00a0(de ex. companii mari, b\u0103nci\/institu\u021bii financiare, investitori) \u0219i\u00a039%\u00a0din categoria\u00a0others<\/em> (unde consultan\u021bii au o pondere important\u0103). \u00cen e\u0219antion, segmentul IMM-urilor este prezent explicit, cu micro\/\u00eentreprinderi mici \u0219i mijlocii incluse \u00een r\u0103spunsurile preparatorilor. Geografic, r\u0103spunsurile vin dintr-o plaj\u0103 european\u0103 larg\u0103 (ex.: Fran\u021ba 12%, Germania 9%, Italia 9% etc.), iar ca domenii, apar frecvent consultan\u021ba (20%), contabilitatea (11%), servicii profesionale (9%), produc\u021bie (9%), finan\u021be\/b\u0103nci\/asigur\u0103ri (7%).<\/p>\n

Nivelul de awareness al VSME<\/h2>\n

Un indicator foarte clar:\u00a095% dintre responden\u021bi\u00a0declar\u0103 c\u0103 sunt con\u0219tien\u021bi de Recomandarea Comisiei Europene privind VSME. \u00cen plus, dintre cei care cunosc VSME,\u00a061%\u00a0urm\u0103resc procesul EFRAG \u00eenc\u0103 din noiembrie 2022;\u00a036%\u00a0au devenit familiariza\u021bi cu VSME la publicarea avizului tehnic din 17 decembrie 2024; iar\u00a03% abia dup\u0103 recomandarea din 30 iulie 2025.<\/p>\n

Dac\u0103 ne uit\u0103m la\u00a0preparatori<\/em> (adic\u0103 cei care trebuie s\u0103 str\u00e2ng\u0103 date \u0219i s\u0103 raporteze), tabloul e \u00eencurajator:\u00a043% spun c\u0103 au aplicat integral informa\u021bii din VSME, 23% au aplicat par\u021bial, 16% inten\u021bioneaz\u0103 s\u0103 aplice \u00een urm\u0103toarele 12 luni, 18% nu aplic\u0103 (\u00eenc\u0103).<\/p>\n

The\u00a0utilizatori<\/em>\u00a0(cei care cer datele), adop\u021bia are un profil u\u0219or diferit:\u00a016%\u00a0folosesc integral,\u00a036%\u00a0par\u021bial,\u00a034%\u00a0inten\u021bioneaz\u0103 \u00een 12 luni,\u00a014%\u00a0nu folosesc. Iar la categoria\u00a0others<\/em>, utilizarea e chiar mai mare (40% integral, 34% par\u021bial). Acest lucru poate \u00eensemna \u0219i faptul c\u0103 pentru un IMM sunt \u0219anse tot mai mari ca partenerii s\u0103i de business s\u0103 recunoasc\u0103 VSME (m\u0103car ca baz\u0103 de discu\u021bie).<\/p>\n

Despre preg\u0103tirea raportului conform VSME<\/h2>\n

23% spun c\u0103 au avut nevoie de o s\u0103pt\u0103m\u00e2n\u0103, 49%\u00a0au avut nevoie de\u00a01\u20133 s\u0103pt\u0103m\u00e2ni, 29% au avut nevoie de peste o lun\u0103. La nivel de structur\u0103, majoritatea nu r\u0103m\u00e2n doar la \u201eminimum\u201d:\u00a067%\u00a0au selectat at\u00e2t\u00a0Basic Module, c\u00e2t \u0219i\u00a0Comprehensive Module;\u00a024%\u00a0au mers doar pe Basic;\u00a09% au combinat Basic cu anumite cerin\u021be din Comprehensive.\u00a0Iar ca format, raportarea \u00eenc\u0103 este, \u00een multe cazuri, \u201eclasic\u0103\u201d:\u00a057%\u00a0folosesc PDF sau alte formate non-digitale, iar\u00a043%\u00a0folosesc versiuni digitale. Doar\u00a026%\u00a0dintre preparatori spun c\u0103 \u0219i-au publicat raportul pe site, \u00een timp ce\u00a074% nu au f\u0103cut \u00eenc\u0103 acest pas.<\/p>\n

Beneficiile VSME<\/h2>\n

Cea mai citat\u0103 valoare a VSME, \u00een toate grupurile, este c\u0103\u00a0ajut\u0103 IMM-urile s\u0103 furnizeze informa\u021bii care r\u0103spund cerin\u021belor de date ale companiilor mari\u00a0(41% preparatori, 34% utilizatori, 44% others). Al doilea beneficiu major:\u00a0acces mai bun la finan\u021bare prin satisfacerea cerin\u021belor de date ale b\u0103ncilor \u0219i investitorilor. Utilizatorii subliniaz\u0103 \u0219i un c\u00e2\u0219tig foarte practic. VSME poate standardiza\u00a0informa\u021biile ESG \u0219i poate\u00a0reduce \u201ejungla\u201d de chestionare diferite (sau m\u0103car o poate disciplina).<\/p>\n

Obstacolele cu care se confrunt\u0103 IMM-urile<\/h2>\n

Problemele semnalate se refer\u0103 la partea de execu\u021bie. La preparatori, sunt semnalate lipsa de training (21%),\u00a0lipsa instrumentelor digitale (20%), lipsa de awareness (18%), complexitatea cerin\u021belor (16%). \u00cen ce prive\u0219te a utilizatorii, provoc\u0103ri sunt cauzate de lipsa de awareness (21%), constr\u00e2ngeri de resurse (17%), plus alte bariere (22%). Pe l\u00e2ng\u0103 acestea, raportul subliniaz\u0103 c\u0103\u00a0incertitudinea de reglementare\u00a0a \u00eencetinit cre\u0219terea adopt\u0103rii dup\u0103 Recomandarea CE: doar\u00a055%\u00a0au observat o cre\u0219tere a utiliz\u0103rii\/awareness-ului \u00een re\u021belele lor, iar\u00a045% nu.<\/p>\n

Un punct foarte important pentru IMM-uri: chiar \u0219i c\u00e2nd folose\u0219ti VSME,\u00a0partenerii de afaceri pot cere date suplimentare.<\/p>\n

Cele mai frecvente cereri \u201epeste VSME\u201d raportate includ: due diligence \u0219i informa\u021bii despre lan\u021bul de aprovizionare (men\u021bionat\u0103 de 16 responden\u021bi),\u00a0Scope 3 (11),\u00a0product carbon footprint (11),\u00a0business conduct \/ training anticorup\u021bie (8),\u00a0alinieri cu Taxonomia UE\u00a0(7).<\/p>\n

Implementarea VSME<\/h2>\n

\u00cen zona de implementare, raportul observ\u0103 o utilizare \u00eenc\u0103 modest\u0103 a materialelor de sprijin: pentru\u00a0VSME Digital Template:\u00a045%\u00a0spun c\u0103 \u00eel folosesc (21% \u201efoarte util\u201d, 24% \u201eoarecum util\u201d), \u00eens\u0103\u00a049%\u00a0declar\u0103 c\u0103 folosesc alte template-uri;\u00a06% nu folosesc deloc template-uri. Per ansamblu,\u00a059%\u00a0nu au folosit \u00eenc\u0103 materialele de suport EFRAG pentru implementare, iar\u00a041%\u00a0le-au folosit.<\/p>\n

C\u00e2nd sunt \u00eentreba\u021bi ce ar ajuta cel mai mult, responden\u021bii cer studii de caz \/ exemple (50%) \u0219i ghidare mai practic\u0103 (34%).<\/p>\n

\u00cen plus, exist\u0103 cerere pentru ghidare pe teme considerate dificile (de ex. energie \u0219i emisii, \u021binte de reducere GES \u0219i tranzi\u021bie climatic\u0103, biodiversitate, riscuri climatice, ap\u0103, economie circular\u0103).<\/p>\n

Recomand\u0103ri pentru IMM-uri \u00een raportarea conform VSME<\/h2>\n

Decide scopul: vrei minimul util pentru clien\u021bi\/banc\u0103 (Basic) sau ai nevoie \u0219i de elemente din Comprehensive? Pia\u021ba arat\u0103 c\u0103 multe organiza\u021bii combin\u0103 modulele.<\/p>\n

Planific\u0103 timpul: dac\u0103 porne\u0219ti de la zero, bugeteaz\u0103 realist\u00a01\u20133 s\u0103pt\u0103m\u00e2ni pentru prima rund\u0103 de colectare \u0219i redactare.<\/p>\n

F\u0103 o list\u0103 cu \u201ecererile recurente\u201d din industria ta: dac\u0103 \u0219tii c\u0103 banca sau clientul \u00ee\u021bi cere Scope 3 sau product carbon footprint, nu a\u0219tepta s\u0103 te surprind\u0103 solicitarea.<\/p>\n

Alege un format u\u0219or de \u00eentre\u021binut: chiar dac\u0103 multe rapoarte r\u0103m\u00e2n PDF, varianta digital\u0103 te ajut\u0103 pe termen lung (actualiz\u0103ri, reutilizare de date, r\u0103spunsuri mai rapide c\u0103tre parteneri).<\/p>\n

Caut\u0103 exemple \u0219i \u201ebest practice\u201d: exact asta cere \u0219i pia\u021ba, iar EFRAG anun\u021b\u0103 c\u0103 va continua s\u0103 dezvolte ghidaj \u0219i s\u0103 ruleze o nou\u0103 edi\u021bie a sondajului \u00een 2026.<\/p>\n<\/div>\n<\/div>\n

<\/div>\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/div>\n<\/div>\n<\/div>\n
<\/div>\n<\/div>\n
\n
\n
<\/div>\n
\n
<\/div>\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/div>\n<\/div>\n<\/div>\n
\n
\n
\n
\n
\n
\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
\n
\n
\n
\n
\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/div>\n
\n
<\/div>\n<\/div>\n
\n
<\/div>\n
\n
\n
\n
<\/div>\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n
<\/div>\n<\/div>\n
\n
<\/div>\n
<\/div>\n
\n
\n
<\/div>\n<\/div>\n<\/div>\n
\n
\n
\n
<\/div>\n
\n
<\/div>\n
<\/div>\n
<\/div>\n<\/div>\n
<\/div>\n<\/div>\n
\n
\n
\n
\n
<\/div>\n<\/div>\n
\n
<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

EFRAG a publicat VSME Market Acceptance Survey Report, un document despre c\u00e2t de bine este \u00een\u021beles \u0219i folosit, \u00een practic\u0103, standardul voluntar de raportare de sustenabilitate pentru companii cu sub 250 de angaja\u021bi (VSME), recomandat de Comisia European\u0103. Raportul se bazeaz\u0103 pe un chestionar derulat \u00eentre\u00a02 octombrie \u0219i 24 noiembrie 2025, la care au r\u0103spuns\u00a0282 […]<\/p>\n","protected":false},"author":4,"featured_media":9236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":3,"footnotes":""},"categories":[9,91],"tags":[],"class_list":["post-9235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati","category-standarde"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=9235"}],"version-history":[{"count":1,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9235\/revisions"}],"predecessor-version":[{"id":9237,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9235\/revisions\/9237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/9236"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=9235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=9235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=9235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}