VeryPyme Methodology

1. The proportional approach of the VS

VeryPyme’s methodology is aligned with the EU Voluntary Sustainability Reporting Standard (VS) for sustainability reporting by companies outside the scope of the CSRD, set out in Delegated Regulation (EU) 2026/1560 and the evolution of EFRAG’s former VSME (2026 reporting years still follow the VSME structure). The goal is simple: request only what makes sense for the size and reality of an SME, avoiding unnecessary complexity.

The workflow adapts automatically: questions, level of detail and recommendations are adjusted so that the result is useful and ready to share — without turning it into a consulting project.

2. Proportional adaptation to size and sector

The questionnaire adapts proportionally to your company’s size (number of employees and turnover), from sole traders to medium-sized enterprises. A micro-enterprise is not asked the same as a medium-sized company.

Content is also adjusted according to the declared sector (services, retail, industry, transport, agriculture, etc.) to prioritise relevant aspects and avoid unnecessary questions.

This adaptation does not affect the price: access to the platform is free and packs are per reporting year, the same for any company size.

3. Carbon footprint

The carbon module allows you to complete an emissions inventory in a practical way and generate deliverables:

• Calculation following the GHG Protocol (scopes 1, 2 and 3) with official emission factors.
• For companies in Spain: supporting documentation for the national carbon footprint registry, for your company to file.
• A downloadable footprint report summarising the calculation.

Important: VeryPyme prepares the documentation, but your company files it with the registry. Registration depends on the administrative procedure and on the quality and completeness of the data provided.

4. Climate risks per site

The risk module assesses the physical risks of each site using official sources (national sources in Spain; EEA, Copernicus EFFIS/EDO/EFAS and EFEHR in the EU):

• River flooding and coastal flooding.
• Desertification and wildfires.
• Seismic risk (historical) and volcanic risk (proximity).
• Biodiversity: surrounding environment and protected areas.

Each risk is rated Low, Medium, High or Very high, helping you identify priorities and turn them into measures in your action plan.

5. ESG Assessment and action plan

The ESG Assessment is structured in six blocks: Environment, Social, Governance, Value chain, Transparency and Context. The result is a VeryPyme Score, overall and per block, with a level (Initial, Basic, Intermediate or Complete).

With the Smart ESG Assessment you upload your documentation (or reuse what you already have) and VeryPyme fills in the assessment with proposed answers linked to the supporting document. You review, correct and finalise.

Based on the assessment and the risks of your sites, VeryPyme proposes actions. You choose which ones to include in your action plan, with priority, deadline, KPI and evidence, and track progress in the dashboard.

You can add evidence and notes where relevant. AI (Vertex AI, EU region) extracts data from documents and reviews evidence as a support tool; its results are auxiliary and validation is always yours.

6. Share-ready report

Once completed, VeryPyme generates a sustainability report aligned with the VS designed to be clear and useful for third parties (clients, suppliers or banks) while maintaining proportionality.

Access to the platform is free. Packs are per reporting year and differ by deliverables: the Footprint Pack includes the carbon footprint report; the Complete Pack adds the sustainability report aligned with the VS, the VeryPyme certificate, sharing results via links and web badges.

7. What VeryPyme is not

• It is not an audit or independent external verification. The VeryPyme certificate is not an official certification.
• It does not replace full CSRD/ESRS compliance projects.
• It is a practical self-service solution to generate structured, proportional sustainability documentation.