{"id":24923,"date":"2026-09-01T15:06:31","date_gmt":"2026-09-01T15:06:31","guid":{"rendered":"https:\/\/generationimpact.global\/prodotti\/vsme-hub\/guida-allo-standard-vsme\/"},"modified":"2026-10-26T18:03:23","modified_gmt":"2026-10-26T18:03:23","slug":"guida-allo-standard-vsme","status":"publish","type":"page","link":"https:\/\/generationimpact.global\/it\/prodotti\/vsme\/guida-allo-standard-vsme\/","title":{"rendered":"Guida allo standard VSME"},"content":{"rendered":"\r\n\t\t<div  class=\"block-fb2f1498-d192-4a79-96fc-96bdd8074eed areoi-strip areoi-element strip alignfull\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(255, 255, 255,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-e8352f39-331a-409b-a4a9-ec80fe541dd9 areoi-element gig-vsme-article\">\r\n\t\t\t\r\n\t\t\t\n\n<style>\n.gig-vsme-article {\n  --gig-green: #277277;\n  --gig-green-deep: #1C5356;\n  --gig-accent: #049B47;\n  --gig-orange: #D97B2B;\n  --gig-ink: #0F1B1C;\n  --gig-ink-soft: #2A3B3D;\n  --gig-mute: #6B7A7C;\n  --gig-line: #D9DEDD;\n  --gig-line-soft: #E8ECEC;\n  --gig-paper: #FCFCFC;\n  --gig-paper-soft: #F6F6F6;\n  --gig-mint: #E5F0ED;\n  --gig-white: #FFFFFF;\n\n  --f-display: \"Red Hat Display\", system-ui, sans-serif;\n  --f-body: \"Red Hat Text\", system-ui, sans-serif;\n  --f-mono: \"Red Hat Mono\", ui-monospace, monospace;\n\n  --s-1: 4px;\n  --s-2: 8px;\n  --s-3: 12px;\n  --s-4: 16px;\n  --s-5: 24px;\n  --s-6: 32px;\n  --s-7: 48px;\n  --s-8: 64px;\n  --s-9: 96px;\n  --s-10: 128px;\n\n  font-family: var(--f-body);\n  color: var(--gig-ink);\n  line-height: 1.65;\n  font-size: 17px;\n  -webkit-font-smoothing: antialiased;\n}\n\n.gig-vsme-article a {\n  color: inherit;\n  text-decoration: none;\n}\n\n.gig-vsme-article button {\n  font: inherit;\n  background: none;\n  border: 0;\n  cursor: pointer;\n  color: inherit;\n}\n\n.gig-vsme-article ul,\n.gig-vsme-article ol {\n  list-style: none;\n}\n\n.gig-vsme-article h1,\n.gig-vsme-article h2,\n.gig-vsme-article h3:not(.section-faq h3),\n.gig-vsme-article h4 {\n  font-family: var(--f-display);\n  font-weight: 700;\n  letter-spacing: -0.02em;\n  line-height: 1.15;\n  color: var(--gig-ink);\n}\n\n\/* ============= READING PROGRESS ============= *\/\n.gig-vsme-article__progress {\n  position: sticky;\n  top: 0;\n  height: 3px;\n  z-index: 99999999999;\n  width: 100%;\n}\n.gig-vsme-article__progress-bar {\n  height: 100%;\n  background: linear-gradient(90deg, var(--gig-green), var(--gig-accent));\n  width: 0%;\n  transition: width 80ms linear;\n}\n\n\/* ============= CONTAINER ============= *\/\n.gig-vsme-article__container {\n  max-width: 1304px;\n  margin: 0 auto;\n}\n@media (min-width: 1280px) {\n.gig-vsme-article__container {\npadding: 0 20px;\n}\n}\n@media (max-width: 599.98px) {\n  .gig-vsme-article__container { padding: 0 var(--s-5); }\n}\n\n\/* ============= BREADCRUMBS ============= *\/\n.gig-vsme-article__crumbs {\n  padding: 18px 0;\n  font-family: var(--f-mono);\n  font-size: 11px;\n  letter-spacing: 1px;\n  color: var(--gig-mute);\n}\n.gig-vsme-article__crumbs a {\n  color: var(--gig-mute);\n  transition: color .2s;\nline-height: 1.55;\n}\n.gig-vsme-article__crumbs span {\n  color: var(--gig-green);\n}\n.gig-vsme-article__crumbs a:hover { color: var(--gig-green); }\n.gig-vsme-article__crumbs-sep {\n  display: inline-block;\n  margin: 0 var(--s-2);\n  color: var(--gig-line);\n}\n\n\/* ============= ARTICLE HEADER ============= *\/\n.gig-vsme-article__header {\n  padding: var(--s-7) 0 var(--s-8);\n  border-bottom: 1px solid var(--gig-line);\n}\n@media screen and (max-width: 1279.98px) {\n.gig-vsme-article__header {\n  padding-right: 20px;\n  padding-left: 20px;\n}\n}\n.gig-vsme-article__tag {\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.12em;\n  text-transform: uppercase;\n  color: var(--gig-green);\n  margin-bottom: var(--s-5);\n}\n.gig-vsme-article__tag::before {\n  content: \"\";\n  width: 28px;\n  height: 1.5px;\n  background: currentColor;\n}\n.gig-vsme-article__h1 {\n  font-size: clamp(2.25rem, 4.8vw, 3.75rem);\n  font-weight: 800;\n  letter-spacing: -0.03em;\n  line-height: 1.05;\n  margin-bottom: var(--s-5);\n  \/*max-width: 920px;*\/\n}\n.gig-vsme-article__lede {\n  font-size: 1.25rem;\n  color: var(--gig-ink-soft);\n  line-height: 1.5;\n  \/*max-width: 780px;*\/\n  margin-bottom: var(--s-6);\n}\n.gig-vsme-article__meta {\n  display: flex;\n  gap: var(--s-6);\n  flex-wrap: wrap;\n  padding-top: var(--s-5);\n  border-top: 1px solid var(--gig-line);\n  font-family: var(--f-mono);\n  font-size: 11px;\n  color: var(--gig-mute);\n  letter-spacing: 0.05em;\n  text-transform: uppercase;\n}\n.gig-vsme-article__meta > span {\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n}\n.gig-vsme-article__meta svg {\n  width: 12px;\n  height: 12px;\n  stroke: var(--gig-green);\n}\n\n\/* ============= ARTICLE LAYOUT \u2014 sidebar + body ============= *\/\n.gig-vsme-article__layout {\n  display: grid;\n  grid-template-columns: 240px 1fr;\n  gap: var(--s-8);\n  padding: var(--s-8) 0 var(--s-9);\n  align-items: flex-start;\n}\n@media (max-width: 960px) {\n  .gig-vsme-article__layout {\n    grid-template-columns: 1fr;\n    gap: var(--s-5);\n  }\n}\n\n\/* ============= STICKY TOC ============= *\/\n.gig-vsme-article__toc {\n  position: sticky;\n  top: var(--s-7);\n  padding-right: var(--s-4);\n}\n@media (max-width: 960px) {\n  .gig-vsme-article__toc {\n    position: static;\n    padding: var(--s-5);\n    background: var(--gig-paper-soft);\n    border-radius: 10px;\n    border: 1px solid var(--gig-line);\n  }\n}\n.gig-vsme-article__toc-label {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-green-deep);\n  margin-bottom: var(--s-4);\n  padding-bottom: var(--s-3);\n  border-bottom: 1px solid var(--gig-line);\n}\n.gig-vsme-article__toc-list li {\n  padding: 4px 0;\n}\n.gig-vsme-article__toc-list a {\n  display: block;\n  padding: 6px 0;\n  font-size: 13px;\n  color: var(--gig-ink-soft);\n  border-left: 2px solid transparent;\n  padding-left: var(--s-3);\n  margin-left: -2px;\n  line-height: 1.4;\n  transition: color .2s, border-color .2s;\n}\n.gig-vsme-article__toc-list a:hover {\n  color: var(--gig-green);\n  border-left-color: var(--gig-line);\n}\n.gig-vsme-article__toc-list a.is-active {\n  color: var(--gig-green);\n  font-weight: 600;\n  border-left-color: var(--gig-green);\n}\n\n\/* ============= ARTICLE BODY ============= *\/\n.gig-vsme-article__body {\n  font-size: 17px;\n  line-height: 1.75;\n}\n@media (min-width: 720px) {\n.gig-vsme-article__body {padding-left: 20px;padding-right:20px;}\n}\n.gig-vsme-article__body h2 {\n  font-size: clamp(1.6rem, 3vw, 2.25rem);\n  font-weight: 700;\n  margin-top: var(--s-9);\n  margin-bottom: var(--s-5);\n  letter-spacing: -0.025em;\n  scroll-margin-top: 250px !important;\n}\n.gig-vsme-article__body h2:first-child {\n  margin-top: 0;\n}\n.gig-vsme-article__body h3:not(.section-faq h3) {\n  font-size: 1.3rem;\n  font-weight: 600;\n  margin-top: var(--s-6);\n  margin-bottom: var(--s-4);\n  letter-spacing: -0.02em;\n  color: var(--gig-green-deep);\n}\n.gig-vsme-article__body p {\n  margin-bottom: var(--s-5);\n  color: var(--gig-ink-soft);\n}\n.gig-vsme-article__body p strong,\n.gig-vsme-article__body li strong {\n  color: var(--gig-ink);\n  font-weight: 600;\n}\n\n.gig-vsme-article__body ul,\n.gig-vsme-article__body ol {\n  margin: var(--s-5) 0;\n  padding-left: 0;\n  list-style: none;\n}\n.gig-vsme-article__body ul li,\n.gig-vsme-article__body ol li {\n  padding: var(--s-2) 0 var(--s-2) var(--s-7);\n  position: relative;\n  color: var(--gig-ink-soft);\n}\n.gig-vsme-article__body ul li::before {\n  content: \"\";\n  position: absolute;\n  left: var(--s-3);\n  top: 17px;\n  width: 16px;\n  height: 1.5px;\n  background: var(--gig-green);\n}\n.gig-vsme-article__body ol {\n  counter-reset: gig-list;\n}\n.gig-vsme-article__body ol li {\n  counter-increment: gig-list;\n  padding-left: var(--s-8);\n}\n.gig-vsme-article__body ol li::before {\n  content: counter(gig-list, decimal-leading-zero);\n  position: absolute;\n  left: 0;\n  top: 10px;\n  font-family: var(--f-mono);\n  font-size: 12px;\n  font-weight: 600;\n  color: var(--gig-green);\n  letter-spacing: 0.04em;\n}\n\n.gig-vsme-article__body a.inline {\n  color: var(--gig-green);\n  font-weight: 500;\n  border-bottom: 1px solid var(--gig-accent);\n  padding-bottom: 1px;\n  transition: color .2s, border-color .2s;\n}\n.gig-vsme-article__body a.inline:hover {\n  color: var(--gig-accent);\n  border-color: var(--gig-green);\n}\n\n\/* Citations \u2014 pill style for regulatory refs *\/\n.gig-vsme-article__body .ref {\n  font-family: var(--f-mono);\n  font-size: 10.5px;\n  font-weight: 500;\n  letter-spacing: 0.04em;\n  color: var(--gig-green-deep);\n  background: var(--gig-mint);\n  padding: 2px 6px;\n  border-radius: 3px;\n  white-space: nowrap;\n  margin: 0 2px;\n}\n\n\/* Pullquote block *\/\n.gig-vsme-article__pullquote {\n  margin: var(--s-8) 0;\n  padding: var(--s-6) var(--s-7);\n  background: var(--gig-paper-soft);\n  border-left: 3px solid var(--gig-green);\n  border-radius: 4px;\n  font-family: var(--f-display);\n  font-weight: 500;\n  font-size: 1.3rem;\n  line-height: 1.35;\n  letter-spacing: -0.015em;\n  color: var(--gig-ink);\n}\n.gig-vsme-article__pullquote cite {\n  display: block;\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 500;\n  letter-spacing: 0.08em;\n  text-transform: uppercase;\n  color: var(--gig-mute);\n  margin-top: var(--s-4);\n  font-style: normal;\n}\n\n\/* Info callout *\/\n.gig-vsme-article__callout {\n  margin: var(--s-7) 0;\n  padding: var(--s-5) var(--s-6);\n  background: var(--gig-mint);\n  border-radius: 8px;\n  display: grid;\n  grid-template-columns: auto 1fr;\n  gap: var(--s-5);\n  align-items: flex-start;\n}\n.gig-vsme-article__callout-icon {\n  width: 32px;\n  height: 32px;\n  border-radius: 50%;\n  background: var(--gig-green);\n  color: var(--gig-white);\n  display: flex;\n  align-items: center;\n  justify-content: center;\n  flex-shrink: 0;\n}\n.gig-vsme-article__callout-icon svg {\n  width: 14px;\n  height: 14px;\n}\n.gig-vsme-article__callout h4 {\n  font-size: 14px;\n  font-family: var(--f-mono);\n  font-weight: 600;\n  letter-spacing: 0.08em;\n  text-transform: uppercase;\n  color: var(--gig-green-deep);\n  margin-bottom: var(--s-2);\n}\n.gig-vsme-article__callout p {\n  font-size: 15px;\n  margin: 0;\n  color: var(--gig-ink-soft);\n  line-height: 1.55;\n}\n\n\/* Info callout \u2014 variant for regulatory alerts *\/\n.gig-vsme-article__callout--alert {\n  background: #FEF2E7;\n  border-left: 3px solid var(--gig-orange);\n  border-radius: 4px;\n}\n.gig-vsme-article__callout--alert .gig-vsme-article__callout-icon {\n  background: var(--gig-orange);\n}\n.gig-vsme-article__callout--alert h3 {\n  color: var(--gig-orange);\n  margin-top: 0;\n}\n\n\/* ============= INTERACTIVE: ESRS TOPIC NAVIGATOR ============= *\/\n.gig-esrs-nav {\n  margin: var(--s-8) 0;\n  background: var(--gig-white);\n  border: 1px solid var(--gig-line);\n  border-radius: 12px;\n  overflow: hidden;\n  box-shadow: 0 4px 12px rgba(15, 27, 28, 0.03);\n}\n.gig-esrs-nav__header {\n  padding: var(--s-5) var(--s-6);\n  background: var(--gig-green-deep);\n  color: var(--gig-white);\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: var(--s-3);\n  flex-wrap: wrap;\n}\n.gig-esrs-nav__title {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-white);\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n}\n.gig-esrs-nav__title::before {\n  content: \"\";\n  width: 6px;\n  height: 6px;\n  border-radius: 50%;\n  background: var(--gig-accent);\n}\n.gig-esrs-nav__ref {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 500;\n  letter-spacing: 0.1em;\n  color: #9CCFC5;\n}\n\n.gig-esrs-nav__body {\n  display: grid;\n  grid-template-columns: 200px 1fr;\n  min-height: 480px;\n}\n@media (max-width: 599.98px) {\n  .gig-esrs-nav__body {\n    grid-template-columns: 1fr;\n    min-height: 0;\n  }\n}\n\n\/* Topic selector rail *\/\n.gig-esrs-nav__rail {\n  background: var(--gig-paper-soft);\n  border-right: 1px solid var(--gig-line);\n  padding: var(--s-3) 0;\n}\n@media (max-width: 599.98px) {\n  .gig-esrs-nav__rail {\n    border-right: 0;\n    border-bottom: 1px solid var(--gig-line);\n    display: flex;\n    flex-wrap: wrap;\n    padding: var(--s-3);\n    gap: 6px;\n  }\n}\n.gig-esrs-nav__topic {\n  display: block;\n  width: 100%;\n  padding: var(--s-3) var(--s-5);\n  font-family: var(--f-mono);\n  font-size: 12px;\n  font-weight: 500;\n  letter-spacing: 0.04em;\n  color: var(--gig-ink-soft);\n  text-align: left;\n  border-left: 3px solid transparent;\n  transition: all .2s;\n  line-height: 1.3;\n}\n@media (max-width: 599.98px) {\n  .gig-esrs-nav__topic {\n    width: auto;\n    padding: 8px 12px;\n    border: 1px solid var(--gig-line);\n    border-left-width: 1px;\n    border-radius: 6px;\n    font-size: 11px;\n  }\n}\n.gig-esrs-nav__topic-code {\n  display: inline-block;\n  font-weight: 700;\n  color: var(--gig-green);\n  margin-right: var(--s-2);\n  min-width: 24px;\n}\n.gig-esrs-nav__topic[data-pillar=\"E\"] .gig-esrs-nav__topic-code { color: var(--gig-green); }\n.gig-esrs-nav__topic[data-pillar=\"S\"] .gig-esrs-nav__topic-code { color: var(--gig-orange); }\n.gig-esrs-nav__topic[data-pillar=\"G\"] .gig-esrs-nav__topic-code { color: var(--gig-green-deep); }\n\n.gig-esrs-nav__topic:hover {\n  background: var(--gig-white);\n  color: var(--gig-ink);\n}\n.gig-esrs-nav__topic[aria-selected=\"true\"] {\n  background: var(--gig-white);\n  color: var(--gig-ink);\n  border-left-color: var(--gig-green);\n  font-weight: 600;\n}\n@media (max-width: 599.98px) {\n  .gig-esrs-nav__topic[aria-selected=\"true\"] {\n    background: var(--gig-mint);\n    border-color: var(--gig-green);\n    border-left-color: var(--gig-green);\n  }\n}\n\n\/* Panel *\/\n.gig-esrs-nav__panel {\n  padding: var(--s-6);\n  animation: gig-nav-fade .35s ease;\n}\n@keyframes gig-nav-fade {\n  from { opacity: 0; transform: translateY(6px); }\n  to { opacity: 1; transform: translateY(0); }\n}\n.gig-esrs-nav__panel-head {\n  padding-bottom: var(--s-4);\n  border-bottom: 1px solid var(--gig-line);\n  margin-bottom: var(--s-5);\n}\n.gig-esrs-nav__panel-code {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.1em;\n  color: var(--gig-green);\n  margin-bottom: 4px;\n}\n.gig-esrs-nav__panel h3 {\n  font-family: var(--f-display);\n  font-size: 1.4rem;\n  font-weight: 700;\n  letter-spacing: -0.02em;\n  margin-bottom: var(--s-2);\n  color: var(--gig-ink);\n}\n.gig-esrs-nav__panel-intro {\n  font-size: 14px;\n  color: var(--gig-ink-soft);\n  line-height: 1.55;\n}\n\n\/* Sub-topics list *\/\n.gig-esrs-nav__subtopics {\n  margin-bottom: var(--s-5);\n}\n.gig-esrs-nav__subtopics-label {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.1em;\n  text-transform: uppercase;\n  color: var(--gig-mute);\n  margin-bottom: var(--s-3);\n}\n.gig-esrs-nav__subtopic-chips {\n  display: flex;\n  flex-wrap: wrap;\n  gap: 6px;\n}\n.gig-esrs-nav__subtopic-chip {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 500;\n  letter-spacing: 0.02em;\n  padding: 5px 10px;\n  background: var(--gig-mint);\n  color: var(--gig-green-deep);\n  border-radius: 4px;\n}\n\n\/* IRO examples \u2014 tab switcher *\/\n.gig-esrs-nav__iro-tabs {\n  display: flex;\n  gap: 0;\n  border-bottom: 1px solid var(--gig-line);\n  margin-bottom: var(--s-4);\n}\n.gig-esrs-nav__iro-tab {\n  padding: var(--s-3) var(--s-4);\n  font-family: var(--f-mono);\n  font-size: 10.5px;\n  font-weight: 600;\n  letter-spacing: 0.08em;\n  text-transform: uppercase;\n  color: var(--gig-mute);\n  border-bottom: 2px solid transparent;\n  transition: all .2s;\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n}\n.gig-esrs-nav__iro-tab::before {\n  content: \"\";\n  width: 7px;\n  height: 7px;\n  border-radius: 50%;\n}\n.gig-esrs-nav__iro-tab[data-iro=\"impact\"]::before {\n  background: var(--gig-accent);\n}\n\n.gig-esrs-nav__iro-tab[data-iro=\"risk\"]::before {\n  background: var(--gig-orange);\n}\n\n.gig-esrs-nav__iro-tab[data-iro=\"opportunity\"]::before {\n  background: var(--gig-green);\n}\n\n.gig-esrs-nav__iro-tab:hover {\n  color: var(--gig-ink);\n}\n.gig-esrs-nav__iro-tab[aria-selected=\"true\"] {\n  color: var(--gig-ink);\n  border-bottom-color: var(--gig-green);\n}\n\n.gig-esrs-nav__iro-content {\n  display: none;\n  animation: gig-nav-fade .25s ease;\n}\n.gig-esrs-nav__iro-content[aria-hidden=\"false\"] {\n  display: block;\n}\n.gig-esrs-nav__iro-content p {\n  font-size: 14.5px;\n  color: var(--gig-ink-soft);\n  line-height: 1.55;\n  margin: 0 0 var(--s-3);\n  padding-left: var(--s-5);\n  position: relative;\n}\n.gig-esrs-nav__iro-content p::before {\n  content: \"\";\n  position: absolute;\n  left: 0;\n  top: 11px;\n  width: 12px;\n  height: 1.5px;\n  background: var(--gig-line);\n}\n\n\/* Disclosure mapping *\/\n.gig-esrs-nav__dr {\n  margin-top: var(--s-5);\n  padding: var(--s-4) var(--s-5);\n  background: var(--gig-paper-soft);\n  border-radius: 6px;\n  border-left: 3px solid var(--gig-green);\n}\n.gig-esrs-nav__dr-label {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.1em;\n  text-transform: uppercase;\n  color: var(--gig-green-deep);\n  margin-bottom: var(--s-2);\n}\n.gig-esrs-nav__dr-code {\n  font-family: var(--f-mono);\n  font-size: 12px;\n  font-weight: 500;\n  color: var(--gig-ink);\n  letter-spacing: 0.02em;\n}\n\n\/* ============= CTA FOOTER ============= *\/\n.gig-vsme-article__cta-footer {\n  margin: var(--s-9) 0 var(--s-8);\n  padding: var(--s-7) var(--s-7);\n  background: var(--gig-green-deep);\n  color: var(--gig-white);\n  border-radius: 14px;\n  position: relative;\n  overflow: hidden;\n}\n.gig-vsme-article__cta-footer::before {\n  content: \"\";\n  position: absolute;\n  top: -100px;\n  right: -100px;\n  width: 320px;\n  height: 320px;\n  background: radial-gradient(circle, rgba(4,155,71,0.3) 0%, transparent 70%);\n  border-radius: 50%;\n  pointer-events: none;\n}\n.gig-vsme-article__cta-footer-inner {\n  position: relative;\n  z-index: 1;\n}\n.gig-vsme-article__cta-footer h3 {\n  color: var(--gig-white) !important;\n  font-size: clamp(1.5rem, 3vw, 2.2rem) !important;\n  line-height: 1.1;\n  letter-spacing: -0.02em;\n  margin-bottom: var(--s-4);\n}\n.gig-vsme-article__cta-footer h3 em {\n  font-style: normal;\n  color: #9CCFC5;\n}\n.gig-vsme-article__cta-footer p {\n  color: #C8D8D6;\n  font-size: 1rem;\n  line-height: 1.55;\n  margin-bottom: var(--s-5);\n  max-width: 580px;\n}\n.gig-vsme-article__btn-row {\n  display: flex;\n  gap: var(--s-3);\n  flex-wrap: wrap;\n}\n.gig-vsme-article__btn {\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n  padding: 14px 26px;\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 15px;\n  border-radius: 6px;\n  transition: all .2s;\n  border: 1.5px solid transparent;\n}\n.gig-vsme-article__btn--primary {\n  background: var(--gig-orange);\n  color: var(--gig-white);\n}\n.gig-vsme-article__btn--primary:hover {\n  background: #B56520;\n  transform: translateY(-1px);\n}\n.gig-vsme-article__btn--ghost {\n  background: transparent;\n  color: var(--gig-white);\n  border-color: rgba(255,255,255,0.3);\n}\n.gig-vsme-article__btn--ghost:hover {\n  border-color: var(--gig-white);\n  background: rgba(255,255,255,0.05);\n}\n.gig-vsme-article__btn svg {\n  width: 14px;\n  height: 14px;\n}\n\n\/* ============= RELATED ARTICLES ============= *\/\n.gig-vsme-article__related {\n  margin: var(--s-8) 0;\n}\n.gig-vsme-article__related-h {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-green-deep);\n  margin-bottom: var(--s-5);\n  padding-bottom: var(--s-3);\n  border-bottom: 1px solid var(--gig-line);\n}\n.gig-vsme-article__related-list {\n  display: grid;\n  grid-template-columns: repeat(3, 1fr);\n  gap: var(--s-4);\n}\n@media (max-width: 599.98px) {\n  .gig-vsme-article__related-list {\n    grid-template-columns: 1fr;\n}\n}\n.gig-vsme-article__related-item {\n  padding: var(--s-5);\n  background: var(--gig-white);\n  border: 1px solid var(--gig-line);\n  border-radius: 8px;\n  transition: all .2s;\n}\n.gig-vsme-article__related-item:hover {\n  border-color: var(--gig-green);\n  transform: translateY(-2px);\n  box-shadow: 0 8px 20px rgba(39, 114, 119, 0.06);\n}\n.gig-vsme-article__related-item span {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.1em;\n  text-transform: uppercase;\n  color: var(--gig-green);\n  display: block;\n  margin-bottom: var(--s-2);\n}\n.gig-vsme-article__related-item h4 {\n  font-size: 1rem;\n  line-height: 1.3;\n  letter-spacing: -0.01em;\n  color: var(--gig-ink);\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .gig-vsme-article *,\n  .gig-vsme-article *::before,\n  .gig-vsme-article *::after {\n    animation-duration: 0.01ms !important;\n    transition-duration: 0.01ms !important;\n  }\n}\n\n\n\/* \u2500\u2500\u2500 VSME article: Stats grid (mirrors DM hub stats) \u2500\u2500\u2500 *\/\n.gig-vsme-article__stats {\n  display: grid;\n  grid-template-columns: repeat(4, 1fr);\n  gap: 1px;\n  background: var(--gig-line);\n  border: 1px solid var(--gig-line);\n  border-radius: 10px;\n  overflow: hidden;\n  margin: var(--s-6) 0;\n}\n@media (min-width: 960px) {\n.gig-vsme-article__stats {margin-top: 80px}\n}\n@media (max-width: 599.98px) {\n  .gig-vsme-article__stats { grid-template-columns: repeat(2, 1fr); }\n}\n.gig-vsme-article__stat {\n  background: var(--gig-white);\n  padding: var(--s-5) var(--s-4);\n}\n.gig-vsme-article__stat-num {\n  font-family: var(--f-display);\n  font-size: clamp(1.8rem, 3.2vw, 2.4rem);\n  font-weight: 800;\n  color: var(--gig-green);\n  letter-spacing: -0.03em;\n  line-height: 1;\n  margin-bottom: var(--s-2);\n}\n.gig-vsme-article__stat-num span {\n  font-size: 0.55em;\n  color: var(--gig-ink-soft);\n  font-weight: 600;\n}\n.gig-vsme-article__stat-label {\n  font-size: 13px;\n  color: var(--gig-ink-soft);\n  line-height: 1.4;\n}\n\n\/* \u2500\u2500\u2500 VSME article: Disclosure explorer (rail + panel mirrors DM's ESRS nav) \u2500\u2500\u2500 *\/\n.gig-vsme-article__disc-explorer {\n  margin: var(--s-8) 0;\n  background: var(--gig-white);\n  border: 1px solid var(--gig-line);\n  border-radius: 12px;\n  overflow: hidden;\n  box-shadow: 0 4px 12px rgba(15, 27, 28, 0.03);\n}\n.gig-vsme-article__disc-header {\n  padding: var(--s-5) var(--s-6);\n  background: var(--gig-green-deep);\n  color: var(--gig-white);\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: var(--s-3);\n  flex-wrap: wrap;\n}\n.gig-vsme-article__disc-title {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-white);\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n}\n.gig-vsme-article__disc-title::before {\n  content: \"\";\n  width: 6px; height: 6px;\n  border-radius: 50%;\n  background: var(--gig-accent);\n}\n.gig-vsme-article__disc-ref {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 500;\n  letter-spacing: 0.1em;\n  color: #9CCFC5;\n}\n\n\/* Tab switcher *\/\n.gig-vsme-article__disc-tabs {\n  display: flex;\n  border-bottom: 1px solid var(--gig-line);\n  background: var(--gig-paper-soft);\n}\n.gig-vsme-article__disc-tab {\n  flex: 1;\n  padding: var(--s-4) var(--s-5);\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 14px;\n  color: var(--gig-mute);\n  border-bottom: 3px solid transparent;\n  transition: all .2s;\n  text-align: left;\n  display: flex;\n  flex-direction: column;\n  gap: 3px;\n  cursor: pointer;\n}\n.gig-vsme-article__disc-tab small {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 500;\n  letter-spacing: 0.08em;\n  text-transform: uppercase;\n  color: var(--gig-mute);\n  opacity: 0.7;\n}\n.gig-vsme-article__disc-tab:hover { color: var(--gig-ink); background: var(--gig-white); }\n.gig-vsme-article__disc-tab[aria-selected=\"true\"] {\n  color: var(--gig-green);\n  background: var(--gig-white);\n  border-bottom-color: var(--gig-green);\n}\n.gig-vsme-article__disc-tab[aria-selected=\"true\"] small { color: var(--gig-green); opacity: 1; }\n\n.gig-vsme-article__disc-panel {\n  display: none;\n  padding: var(--s-6);\n  animation: gig-disc-fade .35s ease;\n}\n.gig-vsme-article__disc-panel[aria-hidden=\"false\"] { display: block; }\n@keyframes gig-disc-fade {\n  from { opacity: 0; transform: translateY(6px); }\n  to { opacity: 1; transform: translateY(0); }\n}\n\n\/* Disclosure list inside panel \u2014 accordion items *\/\n.gig-vsme-article__disc-list {\n  display: flex;\n  flex-direction: column;\n  gap: var(--s-2);\n}\n.gig-vsme-article__disc-item {\n  border: 1px solid var(--gig-line);\n  border-radius: 8px;\n  overflow: hidden;\n  transition: box-shadow .25s, border-color .25s;\n  background: var(--gig-white);\n}\n.gig-vsme-article__disc-item:hover {\n  box-shadow: 0 2px 12px rgba(15, 27, 28, 0.05);\n  border-color: var(--gig-green);\n}\n.gig-vsme-article__disc-item-head {\n  display: flex;\n  align-items: center;\n  gap: var(--s-3);\n  padding: var(--s-3) var(--s-4);\n  cursor: pointer;\n  width: 100%;\n  text-align: left;\n}\n.gig-vsme-article__disc-item.is-basic .gig-vsme-article__disc-code { background: var(--gig-green); }\n.gig-vsme-article__disc-item.is-comp  .gig-vsme-article__disc-code { background: var(--gig-green-deep); }\n.gig-vsme-article__disc-code {\n  font-family: var(--f-mono);\n  font-weight: 700;\n  font-size: 12px;\n  color: var(--gig-white);\n  border-radius: 6px;\n  padding: 4px 10px;\n  white-space: nowrap;\n  flex-shrink: 0;\n  letter-spacing: 0.04em;\n}\n.gig-vsme-article__disc-name {\n  flex: 1;\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 14.5px;\n  color: var(--gig-ink);\n  letter-spacing: -0.01em;\n}\n.gig-vsme-article__disc-chevron {\n  width: 16px; height: 16px;\n  color: var(--gig-mute);\n  transition: transform .3s;\n  flex-shrink: 0;\n}\n.gig-vsme-article__disc-item.is-open .gig-vsme-article__disc-chevron { transform: rotate(180deg); }\n.gig-vsme-article__disc-body {\n  max-height: 0;\n  overflow: hidden;\n  transition: max-height .4s ease, padding .3s ease;\n  font-size: 14px;\n  color: var(--gig-ink-soft);\n  line-height: 1.6;\n  padding: 0 var(--s-4);\n}\n.gig-vsme-article__disc-item.is-open .gig-vsme-article__disc-body {\n  max-height: 400px;\n  padding: 0 var(--s-4) var(--s-4);\n}\n\n@media (max-width: 599.98px) {\n  .gig-vsme-article__disc-tab { padding: var(--s-3); font-size: 12px; }\n  .gig-vsme-article__disc-panel { padding: var(--s-4); }\n}\n\n\/* \u2500\u2500\u2500 VSME article: Framework connection map (static diagram) \u2500\u2500\u2500 *\/\n.gig-vsme-article__fwmap {\n  margin: var(--s-7) 0;\n  background: var(--gig-white);\n  border: 1px solid var(--gig-line);\n  border-radius: 12px;\n  padding: var(--s-6);\n}\n.gig-vsme-article__fwmap-head {\n  text-align: center;\n  margin-bottom: var(--s-5);\n}\n.gig-vsme-article__fwmap-head-label {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.12em;\n  text-transform: uppercase;\n  color: var(--gig-green);\n  margin-bottom: var(--s-1);\n}\n.gig-vsme-article__fwmap-head h4 {\n  font-family: var(--f-display);\n  font-size: 1.1rem;\n  font-weight: 700;\n  color: var(--gig-ink);\n  letter-spacing: -0.015em;\n}\n.gig-vsme-article__fwmap-grid {\n  display: grid;\n  grid-template-columns: 1fr auto 1fr auto 1fr;\n  gap: var(--s-4);\n  align-items: center;\n  max-width: 720px;\n  margin: 0 auto;\n}\n@media (max-width: 599.98px) {\n  .gig-vsme-article__fwmap-grid {\n    grid-template-columns: 1fr;\n    gap: var(--s-3);\n  }\n}\n.gig-vsme-article__fwmap-col {\n  display: flex;\n  flex-direction: column;\n  gap: var(--s-3);\n}\n.gig-vsme-article__fwmap-node {\n  padding: var(--s-3) var(--s-4);\n  border-radius: 8px;\n  text-align: center;\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 14px;\n  border: 1px solid var(--gig-line);\n  background: var(--gig-white);\n  color: var(--gig-ink);\n  transition: transform .2s, box-shadow .2s;\n}\n.gig-vsme-article__fwmap-node:hover {\n  transform: translateY(-2px);\n  box-shadow: 0 4px 12px rgba(15, 27, 28, 0.08);\n}\n.gig-vsme-article__fwmap-node--esrs   { border-color: var(--gig-green); border-left: 4px solid var(--gig-green); }\n.gig-vsme-article__fwmap-node--sfdr   { border-color: var(--gig-green-deep); border-left: 4px solid var(--gig-green-deep); }\n.gig-vsme-article__fwmap-node--pillar { border-color: var(--gig-orange); border-left: 4px solid var(--gig-orange); }\n.gig-vsme-article__fwmap-node--gri    { border-color: var(--gig-accent); border-left: 4px solid var(--gig-accent); }\n.gig-vsme-article__fwmap-node--vsme {\n  background: linear-gradient(145deg, var(--gig-green-deep), var(--gig-green));\n  color: var(--gig-white);\n  border: 0;\n  padding: var(--s-5) var(--s-4);\n  font-size: 16px;\n  font-weight: 800;\n  letter-spacing: 0.02em;\n  box-shadow: 0 6px 18px rgba(28, 83, 86, 0.2);\n}\n.gig-vsme-article__fwmap-arrows {\n  display: flex;\n  flex-direction: column;\n  gap: var(--s-5);\n  align-items: center;\n  padding: var(--s-3) 0;\n  color: var(--gig-line);\n}\n@media (max-width: 5999.98px) {\n  .gig-vsme-article__fwmap-arrows { display: none; }\n}\n.gig-vsme-article__fwmap-arrow {\n  width: 48px;\n  height: 1.5px;\n  background: repeating-linear-gradient(to right, var(--gig-mute) 0, var(--gig-mute) 4px, transparent 4px, transparent 8px);\n}\n.gig-vsme-article__fwmap-caption {\n  margin-top: var(--s-5);\n  text-align: center;\n  font-family: var(--f-mono);\n  font-size: 11px;\n  color: var(--gig-mute);\n  letter-spacing: 0.04em;\n}\n\n\/* \u2500\u2500\u2500 VSME article: Mini assessment (inline decision tree) \u2500\u2500\u2500 *\/\n.gig-vsme-article__assess {\n  margin: var(--s-7) 0;\n  background: var(--gig-mint);\n  border: 1px solid rgba(39, 114, 119, 0.15);\n  border-radius: 12px;\n  padding: var(--s-6);\n}\n.gig-vsme-article__assess-label {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-green-deep);\n  margin-bottom: var(--s-2);\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n}\n.gig-vsme-article__assess-label::before {\n  content: \"\";\n  width: 6px; height: 6px;\n  border-radius: 50%;\n  background: var(--gig-accent);\n}\n.gig-vsme-article__assess h4 {\n  font-family: var(--f-display);\n  font-size: 1.1rem;\n  color: var(--gig-ink);\n  letter-spacing: -0.015em;\n  margin-bottom: var(--s-4);\n}\n.gig-vsme-article__assess-progress {\n  display: flex;\n  gap: 6px;\n  margin-bottom: var(--s-4);\n}\n.gig-vsme-article__assess-dot {\n  width: 24px;\n  height: 3px;\n  background: rgba(39, 114, 119, 0.25);\n  border-radius: 2px;\n  transition: background .2s;\n}\n.gig-vsme-article__assess-dot.is-done { background: var(--gig-accent); }\n.gig-vsme-article__assess-dot.is-current { background: var(--gig-green); }\n.gig-vsme-article__assess-q {\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 16px;\n  color: var(--gig-ink);\n  margin-bottom: var(--s-4);\n  letter-spacing: -0.01em;\n}\n.gig-vsme-article__assess-opts {\n  display: flex;\n  gap: var(--s-3);\n  flex-wrap: wrap;\n}\n.gig-vsme-article__assess-opt {\n  padding: var(--s-3) var(--s-5);\n  background: var(--gig-white);\n  border: 1.5px solid var(--gig-line);\n  border-radius: 6px;\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 14px;\n  color: var(--gig-ink);\n  cursor: pointer;\n  transition: all .2s;\n}\n.gig-vsme-article__assess-opt:hover {\n  border-color: var(--gig-green);\n  background: var(--gig-mint);\n  transform: translateY(-1px);\n}\n.gig-vsme-article__assess-result {\n  margin-top: var(--s-5);\n  padding: var(--s-5);\n  background: var(--gig-white);\n  border-left: 3px solid var(--gig-accent);\n  border-radius: 6px;\n  display: none;\n  animation: gig-disc-fade .35s ease;\n}\n.gig-vsme-article__assess-result.is-show { display: block; }\n.gig-vsme-article__assess-result-label {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-accent);\n  margin-bottom: var(--s-2);\n}\n.gig-vsme-article__assess-result h5 {\n  font-family: var(--f-display);\n  font-size: 1rem;\n  font-weight: 700;\n  color: var(--gig-ink);\n  margin-bottom: var(--s-2);\n  letter-spacing: -0.015em;\n}\n.gig-vsme-article__assess-result p {\n  font-size: 14px;\n  color: var(--gig-ink-soft);\n  line-height: 1.55;\n  margin: 0;\n}\n\n\/* \u2500\u2500\u2500 VSME article: Inline CTA block (different from main CTA footer) \u2500\u2500\u2500 *\/\n.gig-vsme-article__inline-cta {\n  margin: var(--s-7) 0;\n  background: var(--gig-green-deep);\n  color: var(--gig-white);\n  border-radius: 12px;\n  padding: var(--s-6) var(--s-7);\n  position: relative;\n  overflow: hidden;\n}\n.gig-vsme-article__inline-cta::before {\n  content: \"\";\n  position: absolute;\n  top: -80px;\n  right: -80px;\n  width: 240px;\n  height: 240px;\n  background: radial-gradient(circle, rgba(4, 155, 71, 0.25) 0%, transparent 70%);\n  border-radius: 50%;\n  pointer-events: none;\n}\n.gig-vsme-article__inline-cta-inner { position: relative; z-index: 1; }\n.gig-vsme-article__inline-cta h4 {\n  font-family: var(--f-display);\n  font-size: 1.3rem;\n  color: var(--gig-white);\n  letter-spacing: -0.02em;\n  margin-bottom: var(--s-3);\n}\n.gig-vsme-article__inline-cta p {\n  color: #C8D8D6;\n  font-size: 15px;\n  line-height: 1.55;\n  margin-bottom: var(--s-4);\n  max-width: 520px;\n}\n.gig-vsme-article__inline-cta a {\n  display: inline-flex;\n  align-items: center;\n  gap: var(--s-2);\n  padding: 12px 22px;\n  background: var(--gig-orange);\n  color: var(--gig-white);\n  font-family: var(--f-display);\n  font-weight: 600;\n  font-size: 14px;\n  border-radius: 6px;\n  transition: all .2s;\n  letter-spacing: -0.01em;\n}\n.gig-vsme-article__inline-cta a:hover {\n  background: #B56520;\n  transform: translateY(-1px);\n}\n.gig-vsme-article__inline-cta a svg { width: 14px; height: 14px; }\n\n\/* \u2500\u2500\u2500 VSME article: Tables styled to DM spec \u2500\u2500\u2500 *\/\n.gig-vsme-article__body table {\n  width: 100%;\n  border-collapse: collapse;\n  font-size: 14px;\n  margin: var(--s-6) 0;\n  border: 1px solid var(--gig-line);\n  border-radius: 10px;\n  overflow: hidden;\n}\n.gig-vsme-article__body table th,\n.gig-vsme-article__body table td {\n  padding: var(--s-3) var(--s-4);\n  text-align: left;\n  border-bottom: 1px solid var(--gig-line);\n  vertical-align: top;\n}\n.gig-vsme-article__body table th {\n  background: var(--gig-green-deep);\n  color: var(--gig-white);\n  font-family: var(--f-display);\n  font-weight: 600;\n  letter-spacing: -0.01em;\n  border-bottom: 0;\n}\n.gig-vsme-article__body table td {\n  color: var(--gig-ink-soft);\n}\n.gig-vsme-article__body table tr:last-child td { border-bottom: 0; }\n.gig-vsme-article__body table tr:hover td { background: var(--gig-mint); }\n.gig-vsme-article__body table td strong { color: var(--gig-ink); font-weight: 600; }\n\/* ============= RESPONSIVE TABLES ============= *\/\n@media (max-width: 599.98px) {\n\n  .gig-vsme-article__body table {\n    display: block;\n    border: 0;\n    background: transparent;\n    overflow: visible;\n  }\n\n  .gig-vsme-article__body table thead {\n    display: none;\n  }\n\n  .gig-vsme-article__body table tbody {\n    display: flex;\n    flex-direction: column;\n    gap: var(--s-4);\n  }\n\n  .gig-vsme-article__body table tr {\n    display: block;\n    background: var(--gig-white);\n    border: 1px solid var(--gig-line);\n    border-radius: 10px;\n    overflow: hidden;\n  }\n\n  .gig-vsme-article__body table td {\n    display: flex;\n    justify-content: space-between;\n    gap: var(--s-4);\n    padding: var(--s-3) var(--s-4);\n    border-bottom: 1px solid var(--gig-line-soft);\n    font-size: 13px;\n    line-height: 1.45;\n  }\n\n  .gig-vsme-article__body table td:last-child {\n    border-bottom: 0;\n  }\n\n  .gig-vsme-article__body table td::before {\n    content: attr(data-label);\n    font-family: var(--f-mono);\n    font-size: 10px;\n    font-weight: 700;\n    letter-spacing: 0.08em;\n    text-transform: uppercase;\n    color: var(--gig-green-deep);\n    flex-shrink: 0;\n    max-width: 42%;\n  }\n\n}\n\/* ============= RELATED ARTICLES ============= *\/\n.gig-vsme-article__related {\n  margin: var(--s-8) 0;\n}\nh3.gig-vsme-article-guide__related-h {\n  font-family: var(--f-mono);\n  font-size: 11px;\n  font-weight: 600;\n  letter-spacing: 0.14em;\n  text-transform: uppercase;\n  color: var(--gig-green-deep);\n  margin-bottom: var(--s-5);\n  padding-bottom: var(--s-3);\n  border-bottom: 1px solid var(--gig-line);\n}\n.gig-vsme-article__related-grid{\n  display: grid;\n  grid-template-columns: repeat(3, 1fr);\n  gap: var(--s-4);\n}\n@media (max-width: 599.98px) {\n  .gig-vsme-article__related-grid { grid-template-columns: 1fr; }\n}\n.gig-vsme-article__related-item {\n  padding: var(--s-5);\n  background: var(--gig-white);\n  border: 1px solid var(--gig-line);\n  border-radius: 8px;\n  transition: all .2s;\n}\n.gig-vsme-article__related-item:hover {\n  border-color: var(--gig-green);\n  transform: translateY(-2px);\n  box-shadow: 0 8px 20px rgba(39, 114, 119, 0.06);\n}\n.gig-vsme-article__related-item span {\n  font-family: var(--f-mono);\n  font-size: 10px;\n  font-weight: 600;\n  letter-spacing: 0.1em;\n  text-transform: uppercase;\n  color: var(--gig-green);\n  display: block;\n  margin-bottom: var(--s-2);\n}\n.gig-vsme-article__related-item h4 {\n  font-size: 1rem;\n  line-height: 1.3;\n  letter-spacing: -0.01em;\n  color: var(--gig-ink);\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .gig-dm-regulatory-guide *,\n  .gig-dm-regulatory-guide *::before,\n  .gig-dm-regulatory-guide *::after {\n    animation-duration: 0.01ms !important;\n    transition-duration: 0.01ms !important;\n  }\n}\n<\/style>\n\n\n\n<div id=\"gig-progress\" class=\"shadow\" aria-hidden=\"true\"><\/div><button id=\"gig-top-btn\" aria-label=\"Torna all&#x2019;inizio\" title=\"Back to top\">\n        <svg viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"white\" stroke-width=\"2.5\" stroke-linecap=\"round\">\n        <polyline points=\"18 15 12 9 6 15\"><\/polyline>\n        <\/svg>\n        <\/button>\n<!-- Reading progress -->\n<div class=\"gig-vsme-article__progress\" aria-hidden=\"true\">\n  <div class=\"gig-vsme-article__progress-bar\" id=\"gig-regulatory-guide-progress\"><\/div>\n<\/div>\n<div class=\"gig-vsme-article__container px-20\">\n  <!-- Breadcrumbs -->\n<nav class=\"gig-vsme-article__crumbs\" aria-label=\"Breadcrumb\">\n  <a href=\"https:\/\/generationimpact.global\/it\/\">Home<\/a>\n  <span class=\"gig-vsme-article__crumbs-sep\">\u00b7<\/span>\n  <a href=\"https:\/\/generationimpact.global\/it\/prodotti\/\">Prodotti<\/a>\n  <span class=\"gig-vsme-article__crumbs-sep\">\u00b7<\/span>\n  <a href=\"https:\/\/generationimpact.global\/it\/vsme-hub\/\">VSME<\/a>\n  <span class=\"gig-vsme-article__crumbs-sep\">\u00b7<\/span>\n  <span>La guida pratica<\/span>\n<\/nav>\n<\/div>\n\n\n\r\n\t\t<div  class=\"block-5dc7f1bf-303d-4260-a6dd-dac8294b023e areoi-element bg-neutral-50\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-5dbf473d-8556-4bbe-bf6b-c51a94075df3 areoi-element gig-vsme-article\">\r\n\t\t\t\r\n\t\t\t\n\n<div class=\"gig-vsme-article__progress\" aria-hidden=\"true\">\n      <div class=\"gig-vsme-article__progress-bar\" id=\"gig-progress\"><\/div>\n    <\/div>\n\n\n\r\n\t\t<div  class=\"block-0728280f-e1d9-42e1-a5a4-d2eb57236c82 areoi-element gig-vsme-article__container\">\r\n\t\t\t\r\n\t\t\t\n\n<!-- Article header -->\n      <div class=\"gig-vsme-article__header\">\n        <div class=\"gig-vsme-article__tag\">Guida pratica \u00b7 VSME<\/div>\n        <h1 class=\"gig-vsme-article__h1 fw-700\">Cos\u2019\u00e8 lo standard VSME? Una guida pratica per le PMI non quotate.<\/h1>\n        <p class=\"gig-vsme-article__lede\">\n          EFRAG ha pubblicato lo standard volontario di rendicontazione di sostenibilit\u00e0 (VSME) a dicembre 2024, e la Commissione europea lo ha adottato come Raccomandazione formale il 30 luglio 2025. Questa guida spiega cosa richiede davvero lo standard, quale modulo si applica alla tua impresa e come si allinea ai framework su cui banche, investitori e clienti aziendali gi\u00e0 ti interrogano.\n        <\/p>\n        <div class=\"gig-vsme-article__meta\">\n          <span><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" stroke-linecap=\"round\">\n              <circle cx=\"8\" cy=\"8\" r=\"6\"><\/circle>\n              <path d=\"M8 4v4l2 2\"><\/path>\n            <\/svg>10 min di lettura<\/span>\n          <span><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" stroke-linecap=\"round\">\n              <path d=\"M3 5h10M3 8h10M3 11h7\"><\/path>\n            <\/svg>2.400 parole<\/span>\n          <span><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" stroke-linecap=\"round\">\n              <rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"1\"><\/rect>\n              <path d=\"M2 6h12M6 3v-1M10 3v-1\"><\/path>\n            <\/svg>Aggiornato ad aprile 2026<\/span>\n          <span><svg viewbox=\"0 0 16 16\" fill=\"none\" stroke-width=\"2\" stroke-linecap=\"round\">\n              <path d=\"M3 8l3 3 7-7\"><\/path>\n            <\/svg>Fonti adottate da EFRAG<\/span>\n        <\/div>\n      <\/div>\n\n\n\r\n\t\t<div  class=\"block-4c0d817c-1252-424b-8ae3-df8f035f5db9 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<style>\n@media screen and (min-width: 1280px) {\n\t.section-tof .tof-content{\n\t\tpadding-left: calc(100% - 756px - 12px);\n\t}\n\t\n\t.section-tof {\n\t\talign-items: start;\n\t\tdisplay: grid;\n\t\tgrid-template-columns: 0 1fr;\n\t}\n}\n\n@media screen and (min-width: 1440px) {\n\t.section-tof .tof-content {\n\t\tpadding-left: calc(1288px - 756px - 12px);\n\t}\n}\n\n@media screen and (min-width: 1280px) {\n\t.tof-nav.sticky-xl-top {\n\t\tposition: sticky !important;\n\t\ttop: 120px;\n\t\tmargin-top: 80px;\n\t\tmargin-bottom: 80px;\n\t\tleft: 20px;\n\t}\n\n\t.tof-nav {\n\t\twidth: 400px;\n\t}\n}\n\n@media screen and (min-width: 1440px) {\n\t.tof-nav.sticky-xl-top {\n\t\tleft: calc((100vw - 1288px) \/ 2 + 10px);\n\t}\n}\n\n.tof-nav:not(.sticky-mobile) .card-header {\n\tpadding-bottom: 0 !important;\n}\n\n.tof-nav.sticky-mobile .card-header {\n\tpadding-bottom: 2px !important;\n}\n\n.tof-nav hr {\n\tmargin: 20px 0;\n}\n\n.tof-nav nav ul {\n\tmargin-top: -1px;\n}\n\n.tof-nav nav a,\n.tof-nav nav ul,\n.tof-nav nav ul li {\n\twidth: 100%;\n}\n\n.tof-nav li:not(:last-child) a:after {\n\tcontent: \"\";\n\tposition: absolute;\n\tbottom: 0;\n\tleft: 20px;\n\twidth: calc(100% - 40px);\n\tborder-bottom: 1px solid #E2E2E2;\n}\n\n.tof-nav li:hover,\n.tof-nav a:hover {\n\tbackground: #F6F6F6;\n}\n\n.tof-nav li:hover span,\n.tof-nav a:hover span {\n\tfont-weight: 600;\n}\n\n.tof-nav nav:hover:after,\n.tof-nav a:hover:after {\n\tborder-color: transparent;\n}\n\n.tof-nav a {\n\tpadding: 13px 20px 12px 28px;\n\ttext-decoration: none;\n\toutline: none;\n\ttransition: all .3s ease;\n\tmargin-top: -1px;\n}\n\n.tof-nav li:first-child {\n\tmargin-top: -5px;\n}\n\n.tof-nav li:first-child a {\n\tpadding-top: 17px;\n}\n\n.tof-nav a:focus {\n\toutline: none;\n}\n\n.tof-nav a.active {\n\tfont-weight: 600;\n\tbackground: #F6F6F6 !important;\n}\n\n.tof-nav a.active span {\n\tfont-weight: 600;\n}\n\n.tof-nav li span {\n\tfont-weight: 400;\n}\n\n.tof-nav .tof-with-sub a {\n\twidth: 100%;\n\tdisplay: flex !important;\n\tjustify-content: space-between;\n\talign-items: center;\n\tgap: 10px;\n}\n\n.tof-nav .tof-with-sub a:after {\n\tcontent: \"\";\n\tdisplay: inline-block;\n\tmask: url(\"data:image\/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHdpZHRoPSIxNiIgaGVpZ2h0PSIxNiIgdmlld0JveD0iMCAwIDE2IDE2Ij4KICA8cGF0aAogICAgZD0iTTEuNjQ2IDQuNjQ2YS41LjUgMCAwIDEgLjcwOCAwTDggMTAuMjkzbDUuNjQ2LTUuNjQ3YS41LjUgMCAwIDEgLjcwOC43MDhsLTYgNmEuNS41IDAgMCAxLS43MDggMGwtNi02YS41LjUgMCAwIDEgMC0uNzA4IgogICAgZmlsbD0iY3VycmVudENvbG9yIgogICAgc3Ryb2tlPSJjdXJyZW50Q29sb3IiCiAgICBzdHJva2Utd2lkdGg9IjAuNSIKICAvPgo8L3N2Zz4=\");\n\tbackground: #212529;\n\theight: 16px;\n\twidth: 16px;\n\ttransition: .25s ease-in-out;\n}\n\n.tof-nav .tof-with-sub a.active:after {\n\ttransform: rotate(180deg);\n}\n\n@media screen and (min-width: 1280px) {\n\t.tof-nav {\n\t\tmax-height: 83vh;\n\t\toverflow-y: auto !important;\n\t}\n}\n\n.tof-nav-mobile a {\n\tfont-weight: 600;\n\tfont-size: 16px;\n\tpadding: 12px 8px;\n\tborder-bottom: 1px solid #E2E2E2;\n}\n\n.tof-nav-mobile li:last-child a {\n\tborder-bottom: none;\n}\n\n.tof-nav-mobile nav,\n.tof-nav-mobile ul,\n.tof-nav-mobile li,\n.tof-nav-mobile a {\n\twidth: 100%;\n}\n\n.tof-nav-mobile .btn-toggle {\n\tmax-width: fit-content;\n}\n\n.tof-nav-mobile-toggle-wrapper {\n  display: none;\n}\n\n@media (max-width: 1279px) {\n  .tof-nav.sticky-mobile {\n    position: sticky;\n    top: 0;\n    left: 0;\n    right: 0;\n    z-index: 1000;\n    width: 80%;\n    margin: 0 auto;\n    transition: background ease .5s;\n  }\n\n  .tof-nav li:not(:last-child) a:after {\n    width: calc(100% - 20px);\n  }\n\n  .tof-nav ul:not(ul.open) li a:after {\n    content: none;\n  }\n\n  .tof-nav.sticky-mobile a.active {\n    background: transparent !important;\n  }\n\n  .tof-nav.sticky-mobile ul {\n    width: calc(100% - 48px - 20px);\n  }\n\n  .tof-nav .wp-block-navigation-item {\n    display: block;\n    opacity: 1;\n  }\n\n  .tof-nav.sticky-mobile .wp-block-navigation-item {\n    display: none;\n    opacity: 0;\n  }\n\n  .tof-nav.sticky-mobile .wp-block-navigation-item.active-item {\n    display: block;\n    opacity: 1;\n  }\n\n  .tof-nav.sticky-mobile .wp-block-navigation-item.active-item:hover {\n    background: transparent;\n  }\n\n  .tof-nav.sticky-mobile .wp-block-navigation__container.open {\n    display: block;\n  }\n\n  .tof-nav.sticky-mobile .wp-block-navigation__container.open .wp-block-navigation-item {\n    display: block;\n    opacity: 1;\n  }\n\n  .tof-nav.sticky-mobile .tof-nav-mobile-toggle-wrapper {\n    display: flex;\n    justify-content: center;\n    align-items: center;\n    position: absolute;\n    top: 4px;\n    right: 20px;\n    transform: translateY(-50%);\n    z-index: 99999;\n    transform: rotate(90deg);\n    width: 32px;\n    height: 32px;\n  }\n\n  .tof-nav.sticky-mobile .tof-nav-mobile-toggle-wrapper:not(.open) button:before {\n    content: \"\";\n    width: 50px;\n    height: 100vh;\n    position: absolute;\n    top: -10vh;\n    background: transparent;\n    left: -4px;\n  }\n\n  .tof-nav.sticky-mobile .card-body {\n    padding-bottom: 0 !important;\n  }\n\n  .mobile-nav-toggle {\n    background: transparent;\n    border: none;\n    font-size: 20px;\n    cursor: pointer;\n    display: flex;\n    align-items: center;\n    justify-content: center;\n  }\n}\n<\/style>\n\n\n\n<div class=\"areoi-element\">\n  <div class=\"areoi-element alignfull section-tof\">\n    <div class=\"card tof-nav bg-white rounded-12 shadow border-0 overflow-hidden sticky-xl-top\">\n      <div class=\"card-header bg-white border-0 p-20 mt-1\">\n        <p class=\"m-fs-16 has-contrast-color has-text-color has-link-color fs-20 fw-700\" style=\"font-style:normal;\">Indice dei contenuti<\/p>\n        <hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n      <\/div>\n      <div class=\"card-body p-0 pb-20\">\n        <div class=\"areoi-element overflow-hidden\">\n          <div class=\"tof-nav-mobile-toggle-wrapper\">\n            <button class=\"mobile-nav-toggle\" aria-label=\"Apri\">&gt;<\/button>\n          <\/div>\n          <nav style=\"font-style:normal;\" class=\"fs-16 fw-600 is-vertical m-fs-14 wp-block-navigation is-layout-flex wp-container-core-navigation-is-layout-fe9cc265 wp-block-navigation-is-layout-flex\" aria-label=\"tof-nav\">\n            <ul style=\"font-style:normal;\" class=\"fs-16 fw-600 wp-block-navigation__container  is-vertical m-fs-14 wp-block-navigation\">\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#why\">\n                  <span class=\"wp-block-navigation-item__label\">01 \u00b7 Perch\u00e9 \u00e8 nato il VSME<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#who\">\n                  <span class=\"wp-block-navigation-item__label\">02 \u00b7 Quali imprese possono utilizzarlo<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#modules\">\n                  <span class=\"wp-block-navigation-item__label\">03 \u00b7 Due moduli: Base e Completo<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#interop\">\n                  <span class=\"wp-block-navigation-item__label\">04 \u00b7 Interoperabilit\u00e0 tra framework<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#digital\">\n                  <span class=\"wp-block-navigation-item__label\">05 \u00b7 Rendicontazione digitale: XBRL e template<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#users\">\n                  <span class=\"wp-block-navigation-item__label\">06 \u00b7 Per banche, investitori e grandi imprese<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#ecosystem\">\n                  <span class=\"wp-block-navigation-item__label\">07 \u00b7 Ecosistema e prossimi passi<\/span>\n                <\/a>\n              <\/li>\n              <li class=\"fs-16 wp-block-navigation-item wp-block-navigation-link\">\n                <a class=\"wp-block-navigation-item__content\" href=\"#faq\">\n                  <span class=\"wp-block-navigation-item__label\">08 \u00b7 FAQ<\/span>\n                <\/a>\n              <\/li>\n            <\/ul>\n          <\/nav>\n        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"areoi-element tof-content overflow-hidden\">\n      <article class=\"gig-vsme-article__body\">\n        <div class=\"gig-vsme-article__stats\">\n          <div class=\"gig-vsme-article__stat\">\n            <div class=\"gig-vsme-article__stat-num\">25.8 <span>m<\/span>\n            <\/div>\n            <div class=\"gig-vsme-article__stat-label\">PMI dell\u2019UE potenzialmente interessate<\/div>\n          <\/div>\n          <div class=\"gig-vsme-article__stat\">\n            <div class=\"gig-vsme-article__stat-num\">2<\/div>\n            <div class=\"gig-vsme-article__stat-label\">Moduli: Base e Completo<\/div>\n          <\/div>\n          <div class=\"gig-vsme-article__stat\">\n            <div class=\"gig-vsme-article__stat-num\">93<\/div>\n            <div class=\"gig-vsme-article__stat-label\">Data point in entrambi i moduli<\/div>\n          <\/div>\n          <div class=\"gig-vsme-article__stat\">\n            <div class=\"gig-vsme-article__stat-num\">80 <span>%<\/span>\n            <\/div>\n            <div class=\"gig-vsme-article__stat-label\">Copertura delle richieste di dati dei partner<\/div>\n          <\/div>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"why\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Perch\u00e9 \u00e8 nato il VSME<\/h2>\n          <p>La CSRD non si applica direttamente alle PMI non quotate, ma la pressione a rendicontare ricade comunque su di loro. Le banche hanno bisogno dei dati per adempiere ai propri obblighi SFDR e del Pillar 3 EBA. Gli investitori ne hanno bisogno per il Regolamento UE sui benchmark. E le grandi imprese che rendicontano secondo gli ESRS ne hanno bisogno per coprire le informative sulla catena del valore. Prima che esistesse il VSME, questo significava un foglio di calcolo o un portale diverso per ogni controparte, ciascuno dei quali chiedeva pi\u00f9 o meno le stesse informazioni in una forma leggermente diversa<\/p>\n          <p>EFRAG ha esaminato 12 dei questionari ESG gi\u00e0 in circolazione tra circa 26.000 PMI, quelli effettivamente usati da banche, agenzie di rating e programmi di catena di fornitura, e ha costruito il VSME attorno ai data point che continuavano a ripetersi. L\u2019obiettivo: un unico report strutturato che una PMI pu\u00f2 consegnare a qualsiasi controparte, invece di compilare le stesse informazioni in una dozzina di modi diversi.<span class=\"ref\">EFRAG VSME Feedback Statement<\/span>\n          <\/p>\n          <div class=\"gig-vsme-article__callout\">\n            <div class=\"gig-vsme-article__callout-icon\">\n              <svg viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\">\n                <path d=\"M8 3v5M8 12h.01\"><\/path>\n                <circle cx=\"8\" cy=\"8\" r=\"6.5\"><\/circle>\n              <\/svg>\n            <\/div>\n            <div>\n              <h4>Il tetto alla catena del valore<\/h4>\n              <p>In base alla Direttiva Omnibus dettagliata (UE 2026\/47), le grandi imprese che rendicontano secondo gli ESRS non possono richiedere alle PMI della propria catena del valore pi\u00f9 informazioni di sostenibilit\u00e0 di quelle coperte dal VSME. Il VSME funziona quindi come un tetto regolamentare alle richieste di dati che scendono a cascata lungo la filiera.<\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"who\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Quali imprese possono utilizzare il VSME<\/h2>\n          <p>L\u2019ammissibilit\u00e0 si basa sulle categorie dimensionali della Direttiva contabile UE. Un\u2019impresa rientra in una categoria, e pu\u00f2 utilizzare il modulo corrispondente, se resta al di sotto di due delle tre soglie:<\/p>\n          <table>\n            <thead>\n              <tr>\n                <th>Categoria<\/th>\n                <th>Totale di bilancio<\/th>\n                <th>Ricavi netti<\/th>\n                <th>Dipendenti<\/th>\n              <\/tr>\n            <\/thead>\n            <tbody>\n              <tr>\n                <td data-label=\"\">\n                  <strong>Micro<\/strong>\n                <\/td>\n                <td data-label=\"\">\u2264 \u20ac450,000<\/td>\n                <td data-label=\"\">\u2264 \u20ac900,000<\/td>\n                <td data-label=\"\">\u2264 10<\/td>\n              <\/tr>\n              <tr>\n                <td data-label=\"\">\n                  <strong>Piccola<\/strong>\n                <\/td>\n                <td data-label=\"\">\u2264 \u20ac5 milioni<\/td>\n                <td data-label=\"\">\u2264 \u20ac10 milioni<\/td>\n                <td data-label=\"\">\u2264 50<\/td>\n              <\/tr>\n              <tr>\n                <td data-label=\"\">\n                  <strong>Media<\/strong>\n                <\/td>\n                <td data-label=\"\">\u2264 \u20ac25 milioni<\/td>\n                <td data-label=\"\">\u2264 \u20ac50 milioni<\/td>\n                <td data-label=\"\">\u2264 250<\/td>\n              <\/tr>\n            <\/tbody>\n          <\/table>\n          <p>Detto questo, le soglie non sono un limite rigido a chi pu\u00f2 trarne beneficio. Il pacchetto di semplificazione Omnibus I (febbraio 2025) propone di alzare la soglia di dipendenti della CSRD a 1.000. Se la proposta passa, le imprese di medie dimensioni che per effetto di questo uscissero dall\u2019ambito della CSRD resterebbero senza un framework dedicato, e il VSME, o un atto delegato costruito su di esso, \u00e8 il candidato pi\u00f9 probabile a colmare quel vuoto.<\/p>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"modules\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Due moduli: Base e Completo<\/h2>\n          <p>Strutturalmente, il VSME \u00e8 composto da due livelli. Il Modulo Base copre l\u2019insieme minimo che alla maggior parte delle micro e piccole imprese verr\u00e0 richiesto. Il Modulo Completo si costruisce su di esso con i data point che banche, investitori e clienti aziendali pi\u00f9 grandi tendono a volere per la propria due diligence. Non puoi rendicontare il Modulo Completo senza aver prima coperto il Modulo Base: \u00e8 additivo, non un percorso separato. Usa l\u2019explorer qui sotto per vedere cosa contiene davvero ciascuno:<\/p>\n          <!-- Interactive disclosure explorer (tab + accordion) -->\n          <div class=\"gig-vsme-article__disc-explorer\">\n            <div class=\"gig-vsme-article__disc-header\">\n              <span class=\"gig-vsme-article__disc-title\">Interattivo \u00b7 Explorer delle informative<\/span>\n              <span class=\"gig-vsme-article__disc-ref\">Fonte: EFRAG VSME \u00b7 luglio 2024<\/span>\n            <\/div>\n            <div class=\"gig-vsme-article__disc-tabs\" role=\"tablist\">\n              <button class=\"gig-vsme-article__disc-tab\" data-panel=\"basic\" role=\"tab\" aria-selected=\"true\"> Modulo Base <small>B1\u2013B11 \u00b7 51 data point<\/small>\n              <\/button>\n              <button class=\"gig-vsme-article__disc-tab\" data-panel=\"comp\" role=\"tab\" aria-selected=\"false\"> Modulo Completo <small>C1\u2013C9 \u00b7 42 data point<\/small>\n              <\/button>\n            <\/div>\n            <div class=\"gig-vsme-article__disc-panel\" data-panel=\"basic\" aria-hidden=\"false\">\n              <div class=\"gig-vsme-article__disc-list\">\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B1<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Criteri di redazione<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Forma giuridica, codici NACE, totale di bilancio, ricavi, numero di dipendenti, paese di operativit\u00e0, geolocalizzazione di tutti i siti (coordinate con cinque decimali) ed eventuali certificazioni o marchi di sostenibilit\u00e0 posseduti.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B2<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Pratiche, politiche e iniziative future<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Se l\u2019impresa ha in essere pratiche, politiche o iniziative future di sostenibilit\u00e0 su 10 temi ESG (clima, inquinamento, acqua, biodiversit\u00e0, economia circolare, forza lavoro, lavoratori nella catena del valore, comunit\u00e0, consumatori, condotta aziendale). Rendicontato come S\u00cc\/NO con indicazione della disponibilit\u00e0 pubblica e degli obiettivi.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B3<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Energia ed emissioni di gas a effetto serra<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Consumo energetico totale in MWh, suddiviso tra fonti rinnovabili e non rinnovabili. Emissioni di GHG Scope 1 e Scope 2 (location-based e market-based) in tonnellate di CO\u2082e. Intensit\u00e0 di GHG per ricavi.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B4<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Inquinamento di aria, acqua e suolo<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Solo quando l\u2019impresa \u00e8 tenuta per legge a comunicare le emissioni di inquinanti ai sensi della normativa nazionale o dell\u2019UE (ad es. E-PRTR).<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B5<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Biodiversit\u00e0<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Numero e superficie (in ettari) dei siti posseduti, in locazione o gestiti in aree sensibili per la biodiversit\u00e0 o nelle loro vicinanze. Uso totale del suolo o impermeabilizzazione in ettari.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B6<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Acqua<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Prelievo idrico totale in m\u00b3. Solo per i siti in aree a stress idrico: consumo idrico totale.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B7<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Uso delle risorse, economia circolare e rifiuti<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Se vengono applicati i principi dell\u2019economia circolare (e come). Rifiuti totali per tipologia (pericolosi\/non pericolosi), rifiuti destinati a riciclo o riutilizzo, e flusso annuo di massa dei materiali utilizzati (per i settori con flussi di materiali significativi).<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B8<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Forza lavoro: caratteristiche generali<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Numero di dipendenti o FTE per tipo di contratto (temporaneo\/permanente), genere e paese. Tasso di turnover dei dipendenti se pari o superiori a 50.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B9<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Forza lavoro: salute e sicurezza<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Numero e tasso di infortuni sul lavoro registrabili. Numero di decessi dovuti a infortuni o malattie professionali.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B10<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Retribuzione, contrattazione collettiva e formazione<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Se i dipendenti percepiscono almeno il salario minimo. Percentuale di divario retributivo di genere (se 150+ dipendenti, soglia che scende a 100 da giugno 2031). Percentuale coperta da contrattazione collettiva. Ore medie annue di formazione per genere.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-basic\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">B11<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Condanne e sanzioni per corruzione<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Numero di condanne e importo totale delle sanzioni per violazioni delle leggi anticorruzione e contro la concussione nel periodo di rendicontazione.<\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n            <div class=\"gig-vsme-article__disc-panel\" data-panel=\"comp\" aria-hidden=\"true\">\n              <div class=\"gig-vsme-article__disc-list\">\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C1<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Modello di business e strategia<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Descrizione di prodotti\/servizi, mercati, principali relazioni commerciali ed elementi di strategia legati alla sostenibilit\u00e0.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C2<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Descrizione delle pratiche e delle politiche<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Descrizione narrativa delle pratiche, politiche e iniziative future di sostenibilit\u00e0 rendicontate in B2. Livello pi\u00f9 alto responsabile dell\u2019attuazione.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C3<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Obiettivi di riduzione dei GHG e transizione climatica<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Obiettivi di riduzione dei GHG (anno base, anno obiettivo, unit\u00e0, ripartizione per scope). Per i settori ad alto impatto climatico: informazioni sul piano di transizione. Se non esiste un piano di transizione, tempistica per l\u2019adozione.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C4<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Rischi climatici<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Descrizione dei pericoli climatici e degli eventi di transizione, valutazione dell\u2019esposizione, orizzonti temporali e azioni di adattamento intraprese. Valutazione facoltativa della gravit\u00e0 del rischio (alta\/media\/bassa).<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C5<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Caratteristiche aggiuntive della forza lavoro<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Rapporto donne\/uomini a livello dirigenziale (50+ dipendenti). Numero di lavoratori autonomi in esclusiva e di lavoratori interinali.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C6<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Politiche e processi sui diritti umani<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Domande S\u00cc\/NO: codice di condotta o politica sui diritti umani, che copra lavoro minorile, lavoro forzato, tratta, discriminazione, prevenzione degli infortuni. Meccanismo di gestione dei reclami in essere.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C7<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Incidenti gravi in materia di diritti umani<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Incidenti confermati nella propria forza lavoro (lavoro minorile, lavoro forzato, tratta, discriminazione). Azioni intraprese. Conoscenza di incidenti che coinvolgono lavoratori della catena del valore, comunit\u00e0 o utenti finali.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C8<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Ricavi da settori controversi<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Ricavi da armi controverse, tabacco, combustibili fossili (disaggregati per carbone\/petrolio\/gas) e produzione di pesticidi. Esclusione dai benchmark di riferimento UE allineati a Parigi.<\/div>\n                <\/div>\n                <div class=\"gig-vsme-article__disc-item is-comp\">\n                  <button class=\"gig-vsme-article__disc-item-head\" type=\"button\" aria-expanded=\"false\">\n                    <span class=\"gig-vsme-article__disc-code\">C9<\/span>\n                    <span class=\"gig-vsme-article__disc-name\">Diversit\u00e0 di genere nell\u2019organo di governo<\/span>\n                    <svg class=\"gig-vsme-article__disc-chevron\" viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                      <path d=\"M4 6l4 4 4-4\"><\/path>\n                    <\/svg>\n                  <\/button>\n                  <div class=\"gig-vsme-article__disc-body\">Rapporto di diversit\u00e0 di genere nell\u2019organo di governo, se presente.<\/div>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/div>\n          <p>Nulla di tutto questo richiede una valutazione formale della doppia rilevanza. Ogni informativa segue invece una logica &#8220;se applicabile&#8221;: se non riflette la tua situazione, la salti, e l\u2019assenza viene letta come &#8220;non applicabile&#8221; e non come un report incompleto. \u00c8 stata una risposta deliberata alla consultazione: 311 rispondenti hanno indicato espressamente le valutazioni della rilevanza come troppo costose e tecniche per un\u2019impresa di queste dimensioni.<\/p>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"interop\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Come il VSME si collega agli altri framework<\/h2>\n          <p>L\u2019interoperabilit\u00e0 \u00e8 stata un obiettivo di progettazione fin dall\u2019inizio, non un ripensamento. I data point del Modulo Completo sono costruiti per allinearsi direttamente agli indicatori dei principali impatti negativi (PAI) della SFDR, alle informative del Pillar 3 EBA e al Regolamento UE sui benchmark, cos\u00ec che lo stesso report possa rispondere alla richiesta di pi\u00f9 di una controparte.<\/p>\n          <!-- Framework connection map -->\n          <div class=\"gig-vsme-article__fwmap\">\n            <div class=\"gig-vsme-article__fwmap-head\">\n              <div class=\"gig-vsme-article__fwmap-head-label\">Interoperabilit\u00e0<\/div>\n              <h4>Connessioni del VSME con i framework<\/h4>\n            <\/div>\n            <div class=\"gig-vsme-article__fwmap-grid\">\n              <div class=\"gig-vsme-article__fwmap-col\">\n                <div class=\"gig-vsme-article__fwmap-node gig-vsme-article__fwmap-node--esrs\">ESRS Set 1<\/div>\n                <div class=\"gig-vsme-article__fwmap-node gig-vsme-article__fwmap-node--sfdr\">SFDR PAI<\/div>\n                <div class=\"gig-vsme-article__fwmap-node gig-vsme-article__fwmap-node--pillar\">EBA Pillar 3<\/div>\n              <\/div>\n              <div class=\"gig-vsme-article__fwmap-arrows\">\n                <div class=\"gig-vsme-article__fwmap-arrow\"><\/div>\n                <div class=\"gig-vsme-article__fwmap-arrow\"><\/div>\n                <div class=\"gig-vsme-article__fwmap-arrow\"><\/div>\n              <\/div>\n              <div class=\"gig-vsme-article__fwmap-col\" style=\"justify-content:center\">\n                <div class=\"gig-vsme-article__fwmap-node gig-vsme-article__fwmap-node--vsme\">VSME<\/div>\n              <\/div>\n              <div class=\"gig-vsme-article__fwmap-arrows\">\n                <div class=\"gig-vsme-article__fwmap-arrow\"><\/div>\n              <\/div>\n              <div class=\"gig-vsme-article__fwmap-col\" style=\"justify-content:center\">\n                <div class=\"gig-vsme-article__fwmap-node gig-vsme-article__fwmap-node--gri\">GRI Standards<\/div>\n              <\/div>\n            <\/div>\n            <p class=\"gig-vsme-article__fwmap-caption\">Le PMI che rendicontano secondo il VSME soddisfano le richieste di dati di pi\u00f9 framework normativi<\/p>\n          <\/div>\n          <p>\u00c8 inoltre mappato rispetto a <a href=\"https:\/\/generationimpact.global\/it\/esrs\/\">ESRS<\/a> Set 1, quindi un fornitore che rendiconta secondo il VSME fornisce ai propri clienti aziendali dati gi\u00e0 coerenti con ci\u00f2 di cui questi hanno bisogno per i propri bilanci ESRS. E se la tua impresa rendiconta gi\u00e0 secondo <a href=\"https:\/\/generationimpact.global\/it\/prodotti\/gri\/\">GRI<\/a>, gran parte del terreno \u00e8 gi\u00e0 coperto: le informative ambientali si allineano a GRI 301, 302, 303, 304, 305 e 306, e quelle sociali a GRI 401, 403, 404 e 405.<\/p>\n          <!-- Inline CTA -->\n          <div class=\"gig-vsme-article__inline-cta\">\n            <div class=\"gig-vsme-article__inline-cta-inner\">\n              <h4>Gestisci la rendicontazione VSME in un\u2019unica piattaforma<\/h4>\n              <p>Raccogli dati VSME strutturati per entrambi i moduli, monitora i confronti anno su anno e genera report pronti per XBRL, con mappatura incrociata integrata verso ESRS, SFDR e GRI.<\/p>\n              <a href=\"https:\/\/generationimpact.global\/it\/richiedi-una-demo\/\"> Richiedi una demo <svg viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\">\n                  <path d=\"M2 8h12M9 3l5 5-5 5\"><\/path>\n                <\/svg>\n              <\/a>\n            <\/div>\n          <\/div>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"digital\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Rendicontazione digitale: la tassonomia XBRL e il template Excel<\/h2>\n          <p>Per la meccanica concreta della compilazione, EFRAG mantiene un Digital Template gratuito basato su Excel, versione 1.2.0 a febbraio 2026, costruito attorno a una tassonomia XBRL in modo che l\u2019output sia leggibile dalle macchine. Gestisce di serie validazione, calcolo automatico e la conversione da combustibile a MWh, e lo strumento di conversione di EFRAG trasforma un file completato in un report Inline XBRL. \u00c8 rilasciato con licenza MIT ed \u00e8 disponibile in 11 lingue dell\u2019UE.<\/p>\n          <p>Vale per\u00f2 la pena sapere cosa il template non fa. Gestisce un solo periodo di rendicontazione alla volta, quindi non c\u2019\u00e8 un confronto anno su anno integrato; non calcola le emissioni di GHG al posto tuo; non pu\u00f2 consolidare pi\u00f9 entit\u00e0; e, in quanto foglio di calcolo, \u00e8 per sua natura meno usabile di uno strumento dedicato. EFRAG ha chiarito fin dall\u2019inizio che si tratta di un\u2019implementazione di riferimento, non di uno strumento di produzione: la tassonomia \u00e8 lo standard, e ci si aspetta che i fornitori di software costruiscano su di essa la vera esperienza di rendicontazione.<\/p>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"users\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Cosa significa il VSME per banche, investitori e grandi imprese<\/h2>\n          <p>La Raccomandazione della Commissione va oltre la semplice proposta dello standard: incoraggia attivamente banche, gestori patrimoniali e grandi imprese a costruire le proprie richieste di dati ESG attorno a esso. In pratica questo significa: i team del credito ottengono un input standardizzato per la rendicontazione Pillar 3, i gestori patrimoniali ottengono dati a livello di portafoglio gi\u00e0 allineati agli indicatori PAI della SFDR, e i team acquisti ottengono dati sui fornitori che si inseriscono direttamente nelle proprie informative ESRS sulla catena del valore, senza un questionario su misura per ogni fornitore<\/p>\n          <p>Ci\u00f2 che questo sblocca \u00e8 la scala. Una banca con qualche migliaio di PMI affidate non deve pi\u00f9 elaborare manualmente qualche migliaio di formati di questionario diversi: pu\u00f2 standardizzare la raccolta attorno alla struttura del VSME e automatizzare l\u2019acquisizione direttamente dal file XBRL. Se vuoi vedere come funziona in pratica, la valutazione qui sotto \u00e8 un buon punto di partenza:<\/p>\n          <!-- Mini assessment -->\n          <div class=\"gig-vsme-article__assess\" id=\"vsme-assess\">\n            <div class=\"gig-vsme-article__assess-label\">Interattivo \u00b7 Verifica in 30 secondi<\/div>\n            <h4>Quale modulo VSME \u00e8 adatto alla tua organizzazione?<\/h4>\n            <div class=\"gig-vsme-article__assess-progress\" id=\"vsme-assess-progress\">\n              <div class=\"gig-vsme-article__assess-dot is-current\"><\/div>\n              <div class=\"gig-vsme-article__assess-dot\"><\/div>\n              <div class=\"gig-vsme-article__assess-dot\"><\/div>\n            <\/div>\n            <div class=\"gig-vsme-article__assess-q\" id=\"vsme-assess-q\">Sei un\u2019impresa non quotata con meno di 250 dipendenti?<\/div>\n            <div class=\"gig-vsme-article__assess-opts\" id=\"vsme-assess-opts\"><\/div>\n            <div class=\"gig-vsme-article__assess-result\" id=\"vsme-assess-result\"><\/div>\n          <\/div>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"ecosystem\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">L\u2019ecosistema VSME e i prossimi passi<\/h2>\n          <p>Oltre allo standard in s\u00e9, EFRAG sta costruendo un\u2019infrastruttura di supporto: un Forum delle PMI, una mappa degli strumenti nazionali per la sostenibilit\u00e0, eventi di divulgazione, un\u2019indagine continua sull\u2019adozione e ulteriori linee guida su piani di transizione, inquinamento e diritti umani. Questo programma di supporto prosegue ora fino alla fine del 2026.<\/p>\n          <p>Il cambiamento pi\u00f9 grande, se avverr\u00e0, riguarda lo status giuridico. Omnibus I propone di trasformare un framework basato sul VSME in un atto delegato che copra le imprese fino a 1.000 dipendenti, il che lo formalizzerebbe come base del &#8220;tetto alla catena del valore&#8221; che limita ci\u00f2 che le imprese pi\u00f9 grandi possono chiedere ai propri fornitori. Se e quando questo accadr\u00e0 dipende ancora dall\u2019esito dei negoziati tra Parlamento e Consiglio.<\/p>\n          <div class=\"gig-vsme-article__callout gig-vsme-article__callout--alert\">\n            <div class=\"gig-vsme-article__callout-icon\">\n              <svg viewbox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\">\n                <path d=\"M8 1l7 13H1L8 1z\"><\/path>\n                <path d=\"M8 6v3M8 11v.01\"><\/path>\n              <\/svg>\n            <\/div>\n            <div>\n              <h4>Punto di attenzione: tempistica dell\u2019atto delegato<\/h4>\n              <p>Lo standard volontario per le imprese tra 250 e 1.000 dipendenti \u00e8 oggetto di negoziati a trilogo tra Parlamento europeo e Consiglio. La pubblicazione dell\u2019atto delegato non \u00e8 prevista prima del quarto trimestre 2026. Fino ad allora, il testo attuale del VSME resta il riferimento operativo.<\/p>\n            <\/div>\n          <\/div>\n        <\/div>\n        <div class=\"tof-content-item\" id=\"faq\">\n          <h2 class=\"fw-700 mb-20 mb-lg-32\">Domande frequenti<\/h2>\n          <div class=\"row areoi-element m-row-gap-20 section-faq\">\n            <div class=\"col areoi-element col-12 d-flex flex-column gap-20\">\n              <details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\">\n                <summary>\n                  <h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Il VSME \u00e8 obbligatorio?<\/h3>\n                <\/summary>\n                <p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">No, \u00e8 volontario, adottato come Raccomandazione della Commissione e non come regolamento vincolante. Questo potrebbe cambiare: Omnibus I propone un atto delegato che darebbe a un framework basato sul VSME uno status giuridico formale per le imprese fino a 1.000 dipendenti, ma non \u00e8 ancora avvenuto.<\/p>\n              <\/details>\n              \n              <details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\">\n                <summary>\n                  <h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Il VSME richiede una valutazione della doppia rilevanza?<\/h3>\n                <\/summary>\n                <p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">No. Quel requisito \u00e8 stato eliminato dopo la consultazione pubblica e sostituito con un approccio &#8220;se applicabile&#8221;: rendiconti un\u2019informativa solo quando \u00e8 davvero pertinente per la tua impresa, altrimenti la salti.<\/p>\n              <\/details>\n\n              <details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\">\n                <summary>\n                  <h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Qual \u00e8 la differenza tra il Modulo Base e il Modulo Completo?<\/h3>\n                <\/summary>\n                <p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">Il Modulo Base comprende 11 informative e 51 data point: le metriche ESG essenziali. Il Modulo Completo aggiunge altre 9 informative e 42 data point, allineati a ci\u00f2 che SFDR, Pillar 3 e Regolamento sui benchmark richiedono davvero. Devi avere il Modulo Base prima di poter rendicontare il Modulo Completo; non \u00e8 un\u2019opzione autonoma.<\/p>\n              <\/details>\n\n              <details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\">\n                <summary>\n                  <h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">Come si collega il VSME a CSRD ed ESRS?<\/h3>\n                <\/summary>\n                <p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">\u00c8 del tutto esterno alla CSRD, ma copre gli stessi temi di sostenibilit\u00e0 degli ESRS, solo in un formato pi\u00f9 leggero. Il suo compito principale \u00e8 permettere alle PMI di rispondere alle richieste di dati sulla catena del valore che arrivano dai grandi soggetti che rendicontano secondo gli ESRS a monte<\/p>\n              <\/details>\n\n              <details class=\"wp-block-details m-fs-14\" style=\"font-size:16px\">\n                <summary>\n                  <h3 class=\"fs-18 m-fs-16 mb-0 fw-600 has-red-hat-text-font-family is-layout-flow wp-block-details-is-layout-flow\">La rendicontazione VSME deve essere sottoposta ad assurance?<\/h3>\n                <\/summary>\n                <p class=\"fs-18 m-fs-16 mt-20 mb-0 has-custom-color-4-color has-text-color has-link-color\">Non \u00e8 richiesta alcuna assurance di terze parti: un report autodichiarato \u00e8 considerato proporzionato per una PMI non quotata.<\/p>\n              <\/details>\n            <\/div>\n          <\/div>\n\n          <!-- CTA footer -->\n          <aside class=\"gig-vsme-article__cta-footer\">\n            <div class=\"gig-vsme-article__cta-footer-inner\">\n              <div>\n                <div class=\"gig-vsme-article__cta-footer-tag\">Pronti a renderlo operativo<\/div>\n                <h3 class=\"text-white\">Guarda la rendicontazione VSME in azione<\/h3>\n                <p>Dalla raccolta strutturata dei dati per entrambi i moduli all\u2019esportazione pronta per XBRL, alla mappatura tra framework verso ESRS, SFDR e GRI, fino all\u2019aggregazione a livello di portafoglio per banche e investitori.<\/p>\n                <div class=\"gig-vsme-article__cta-footer-buttons d-flex gap-20 flex-wrap\">\n                  <a href=\"https:\/\/generationimpact.global\/it\/richiedi-una-demo\/\" class=\"btn areoi-has-url position-relative fs-16 tr btn-primary btn-primary-orange primary-button-arrow text-nowrap tr m-fs-14 justify-content-center\"> Richiedi una demo <\/a>\n                  <a href=\"https:\/\/generationimpact.global\/it\/vsme-hub\/\" class=\"btn areoi-has-url position-relative fs-16 tr btn-secondary text-nowrap tr m-fs-14 justify-content-center\" style=\"color:#111;\">Prodotto VSME<\/a>\n                <\/div>\n              <\/div>\n            <\/div>\n          <\/aside>\n          <!-- Related articles -->\n          <section class=\"gig-vsme-article__related\">\n            <h3 class=\"gig-vsme-article__related-title\">Continua a leggere<\/h3>\n            <div class=\"gig-vsme-article__related-grid\">\n              <a href=\"https:\/\/generationimpact.global\/blog\/vsme-basic-vs-comprehensive-module\/\" class=\"gig-vsme-article__related-item\">\n                <div class=\"gig-vsme-article__related-tag\">Confronto<\/div>\n                <h4>VSME: Modulo Base e Modulo Completo a confronto<\/h4>\n              <\/a>\n              <a href=\"https:\/\/generationimpact.global\/blog\/vsme-banks-investors-esg-data\/\" class=\"gig-vsme-article__related-item\">\n                <div class=\"gig-vsme-article__related-tag\">Focus settoriale<\/div>\n                <h4>Come il VSME cambia la raccolta dei dati ESG per banche e investitori<\/h4>\n              <\/a>\n              <a href=\"https:\/\/generationimpact.global\/blog\/vsme-csrd-esrs-connection\/\" class=\"gig-vsme-article__related-item\">\n                <div class=\"gig-vsme-article__related-tag\">Normativa<\/div>\n                <h4>VSME e CSRD\/ESRS: come si collegano<\/h4>\n              <\/a>\n            <\/div>\n            <div class=\"pt-20\">\n              <a class=\"btn btn-transparent btn-transparent-arrow\" href=\"https:\/\/generationimpact.global\/it\/vsme-hub\/\"> Esplora il prodotto VSME<\/a>\n            <\/div>\n          <\/section>\n      <\/div><\/article>\n    <\/div>\n  <\/div>\n<\/div>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\"@type\": \"Question\", \"name\": \"Il VSME \u00e8 obbligatorio?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No, \u00e8 volontario, adottato come Raccomandazione della Commissione e non come regolamento vincolante. 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Il suo compito principale \u00e8 permettere alle PMI di rispondere alle richieste di dati sulla catena del valore che arrivano dai grandi soggetti che rendicontano secondo gli ESRS a monte\"}},\n    {\"@type\": \"Question\", \"name\": \"La rendicontazione VSME deve essere sottoposta ad assurance?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Non \u00e8 richiesta alcuna assurance di terze parti: un report autodichiarato \u00e8 considerato proporzionato per una PMI non quotata.\"}}\n  ]\n}\n<\/script>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":24605,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-no-title","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"class_list":["post-24923","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cos\u2019\u00e8 lo standard VSME? Una guida pratica per le PMI non quotate | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"La guida pratica completa allo standard volontario di rendicontazione di sostenibilit\u00e0 (VSME): ambito, struttura a due moduli, 93 data point, principio &quot;se applicabile&quot;, implicazioni di Omnibus I ed ecosistema VSME.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/generationimpact.global\/it\/prodotti\/vsme\/guida-allo-standard-vsme\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cos\u2019\u00e8 lo standard VSME? 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