Käkikuu Blog

Vastuullisuusväitteitä arvioidaan työpöydän ääressä tietokoneen ja muistiinpanojen avulla

Which Sustainability Claims Are Risky For an SME?

Risky sustainability claims are usually claims where the communication goes further than the company’s evidence. The most common problem for an SME is usually not intentional misleading, but a message that is too general, too broad, or poorly defined. Government proposal HE 47/2026, which concerns the implementation of the EU Directive on empowering consumers for the green transition, clearly shows what kinds of claims the regulation focuses on. General environmental claims, sustainability labels, overly broad claims concerning the entire company, and climate claims based on offsetting are particularly sensitive. Read more

By Jukka K. Niemi, ago
Vastuullisuusväitteitä sisältävää yritysviestintää tarkastellaan tietokoneen näytöltä

What Is a Sustainability Claim In an SME?

In an SME, a sustainability claim does not mean only a sentence in which the company says it is responsible. A sustainability claim can also be a claim about environmental friendliness, carbon neutrality, or a smaller environmental impact. It can also appear as a symbol, a label, in the name of a product or service, or in the way the company names its selection or an individual product group. Read more

By Jukka K. Niemi, ago
Pk-yrityksen vastuullisuusväitteitä arvioidaan työpöydän ääressä tietokoneiden ja muistiinpanojen avulla

What Can an SME Say About Its Sustainability?

SME sustainability claims are now a more important topic than before. It is allowed and necessary to communicate about sustainability, but the problem is not communication itself, but claims that are too general, too broad, or weakly justified. Misleading environmental claims could already be addressed under the current Consumer Protection Act, but the EU directive on empowering consumers for the green transition clarifies the rules of the game, and in Finland HE 47/2026 shows what changes are coming. According to the Government proposal, the provisions related Read more

By Jukka K. Niemi, ago
Kaksoisolennaisuusanalyysi pk-yrityksessä auttaa tunnistamaan tärkeimmät vastuullisuusteemat

The Most Common Mistakes in Double Materiality Analysis

Double Materiality Analysis in an SME helps the company identify which sustainability themes are most significant for its operations. In practice, however, the analysis can fail if it is approached in an overly complex way or from the wrong starting points. In SMEs, mistakes are often related to trying to make the analysis too heavy a process. In reality, the purpose of double materiality analysis is above all to help the company make better decisions. The following mistakes are typical. Read more

By Jukka K. Niemi, ago
Kaksoisolennaisuusanalyysi pk-yrityksessä on käytännön työkalu vastuullisuusteemojen arviointiin

Double Materiality Analysis in an SME – an Example From Practice

A Double Materiality Analysis in SMEs helps a company identify which sustainability topics are most significant for its operations. In practice, it is not a complex reporting exercise but a way to structure the company’s activities and their impacts. In many SMEs, sustainability work begins with the question: where should we start? Double materiality analysis offers a simple answer. It enables the company to examine both its own impacts and the sustainability issues that may affect its business. Read more

By Jukka K. Niemi, ago
Kaksoisolennaisuusanalyysi pk-yrityksessä auttaa arvioimaan vastuullisuusteemojen merkitystä

What Does Double Materiality Analysis Mean for an SME?

A Double Materiality Analysis in an SME helps the company identify which sustainability issues are most significant for its business, people, and the environment. It brings clarity in a situation where expectations, requirements, and opportunities related to sustainability are constantly increasing. For an SME, the value of double materiality analysis is primarily strategic. It enables the company to assess which sustainability issues it should focus on first and where the greatest impact can be achieved. When resources are limited, this is important. Read more

By Jukka K. Niemi, ago
Henkilö merkitsee tehtävälistaa muistivihkoon

VSME – hype or real value for SMEs?

The benefit of VSME for an SME does not arise from the standard itself. It arises from the way it is used. In discussions, the voluntary sustainability reporting standard VSME for SMEs is often presented as a solution to SMEs’ sustainability challenges. It brings structure, comparability, and a common language with financiers. But no reporting framework develops a company on its own. Value is created only when management understands how the collected information will be used. When reporting supports decision-making and sustainability is linked to business development, risks, and opportunities. Read more

By Jukka K. Niemi, ago
Pk-yrityksen vastuullisuustyön suunnittelu käytännössä työpöydän ääressä

How Should an SME Build its Sustainability Work in Practice?

Sustainability work in an SME should be built from the business itself, not from a reporting framework. This is a simple principle that is surprisingly often forgotten when the discussion turns to standards and requirements. Many SMEs begin sustainability work by selecting a model or reporting framework. It seems logical, but it easily leads to a situation where action is subordinated to structure. Sustainability becomes a document rather than development A functional approach proceeds differently. Read more

By Jukka K. Niemi, ago
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