Käkikuu Blog

VSME, CSRD, ESRS, ESG, vastuullisuus, raportointi, pk-yritys

Strengths and Weaknesses of VSME From The Perspective of an SME

The strengths and weaknesses of VSME from an SME perspective divide opinions. Some see it as a light solution to reporting requirements, while others view it as another flower in the bouquet of bureaucracy. The truth lies somewhere in between. The voluntary sustainability reporting standard VSME for SMEs is not a bad model, but it is not without its problems. On the contrary, it can offer an SME a clear framework in a situation where sustainability-related information requests and requirements are increasing. For many companies, simply mapping their emissions and key impacts is already a significant step. Read more

By Jukka K. Niemi, ago
VSME, CSRD, ESRS, ESG, vastuullisuus, raportointi, pk-yritys

Why does sustainability reporting alone not change anything in SMEs?

Sustainability reporting in SMEs often starts from external pressure: a customer requests ESG data, a financier asks about sustainability, or a tender requires a report. This encourages companies to look for solutions such as the VSME standard for SMEs. In such cases, reporting easily becomes a compliance task: data is collected, tables are filled in, but nothing in the company’s operations actually changes. The problem is not the data. The problem is that the data and its collection remain disconnected from the company’s everyday activities. If ESG information does not support management discussions, help prioritize the company’s sustainability work, or guide decision-making, it does not create value for the company. Read more

By Jukka K. Niemi, ago
VSME, CSRD, ESRS, ESG, vastuullisuus, raportointi, pk-yritys

The VSME Standard for SMEs – What Is It Really Intended For?

EU:n vapaaehtoinen kestävyysraportointistandardi VSME (Voluntary Standard for non-listed Micro, Small and Medium-sized Enterprises) on kehitetty pk-yrityksille, jotka eivät kuulu CSRD-direktiivin piiriin mutta kohtaavat yhä useammin vastuullisuustietopyyntöjä asiakkailta, rahoittajilta ja yhteistyökumppaneilta. Lue myös EU kommission linjauksesta VSME-standardin käytöstä. Paperilla tavoite on järkevä:– yhtenäistää vastuullisuustietoa– helpottaa ESG-tietopyyntöihin vastaamista– parantaa pk-yritysten rahoituksen saatavuutta Käytännössä VSME on kuitenkin raportointiviitekehys, ei vastuullisuustyön malli. Standardin laadinnassa lähtökohtina ovat olleet ensisijaisesti rahoittajien ja muiden sidosryhmien, ei pk-yritysten tarpeet. Se ei kerro, mitä Read more

By Jukka K. Niemi, ago
vastuullisuus, vastuullisuustyö, kestävä kehitys, pk-yritys,, muutos, muotoilu, johtaminen, muutosjohtaminen

SME Responsibility Work Through the Lens of Change and Design Thinking

Responsibility work in SMEs is often discussed in terms of methods, models, and tools. Surveys, reporting templates, metrics, and processes are offered with the promise of making sustainability work easier and helping it move forward. Yet in many SMEs, responsibility work is carried out, but its impact remains unclear. Habicher et al. (2021) examine sustainable change in SMEs from the perspectives of change and design thinking, and the message of the study to SME management is surprisingly clear: the problem in sustainability work is not a lack of methods, but what the change is actually connected to. Read more

By Jukka K. Niemi, ago
dual-use, kaksikäyttö, eettisyys, vastuullisuus, johtaminen

Dual-Use Is a Long-Term Opportunity for Companies

The dual-use of products and technologies has recently gained strong prominence in innovation discourse, industrial policy, and financing. Geopolitical uncertainty, the slowdown of globalization, the strategic importance of technology, and issues related to security of supply have increased investor and development-organization interest in defense- and security-related solutions. According to estimates, a significant share of venture capital investments is now directed toward technologies that also have a potential security or defense linkage, even though the proportion of companies focused purely on defense remains small. Read more

By Jukka K. Niemi, ago
kaksoisolennaisuusanalyysi, ESG, CSRD, ESRS, VSME, yritysvastuu, vastuullisuus

Double Materiality Analysis as a Strategic Tool for SMEs

Kaksoisolennaisuusanalyysi pk-yrityksessä liitetään usein suuriin yrityksiin ja ESRS-standardien edellyttämään raportointiin. Todellisuudessa sen arvo pk-yrityksille on vähintään yhtä merkittävä – ei siksi, että sitä pitäisi tehdä sääntelyn takia, vaan siksi, että se antaa pienenkin yrityksen käsiin työkalun, joka auttaa suuntaamaan rajalliset resurssit juuri niihin asioihin, joilla saadaan aikaan mahdollisimman suuri vaikutus. Pk-yritysten toimintaympäristö muuttuu nopeasti: kustannukset nousevat, asiakkaiden vaatimukset kasvavat, arvoketjut monimutkaistuvat ja yhä useampi kumppani edellyttää läpinäkyvyyttä. Tässä ympäristössä sattumanvarainen vastuullisuustyö ei enää riitä, vaan Read more

By Jukka K. Niemi, ago
Hiilineutraali Suomi 2035, ilmastonmuutos, päästöt, ilmasto kestävä kehitys

A carbon-neutral Finland in 2035 is still possible

The goal set by Finland’s Climate Act to be carbon neutral by 2035 has recently raised doubts: is it still realistic, given that forest carbon sinks have decreased and emissions from the land use sector have increased? A recent report by a research group led by Professor Markku Ollikainen from the University of Helsinki shows that the goal is still achievable – and in a way that is economically reasonable. According to Ollikainen’s report, in 2035 Finland will have an estimated 14 million tonnes of carbon dioxide equivalent remaining in fossil and process emissions. To achieve carbon neutrality, an equivalent sink is needed each year. Read more

By Jukka K. Niemi, ago
Vastuullisuustyö, VSME, ESG, CSRD, pk-yritys, vastuullisuus

What Should SMEs Do in Their Sustainability Work Right Now?

Sustainability work has also risen to the center stage in small and medium-sized enterprises (SMEs). Regulation targeting large corporations, stakeholder expectations, and customer demands quickly ripple through entire value chains. From an SME entrepreneur’s perspective, the situation can feel confusing: how to keep up with the pace and what exactly is expected from my company? Read more

By Jukka K. Niemi, ago
vastuullisuustyö yritysvstuu vaikuttavuus pk-yritys

The Impact of Sustainability Work in SMEs

Sustainability has emerged as one of the central themes in business and has become an essential part of a company’s competitiveness and viability. For small and medium-sized enterprises, this development is both a challenge and an opportunity. The impact of sustainability efforts sets the direction and milestones also for SMEs’ responsibility work. Impact is the true measure of sustainability work. Without impact, sustainability remains superficial beautiful words that change nothing. For SMEs, which often have limited resources, emphasizing impact is particularly important. Read more

By Jukka K. Niemi, ago
vastuullisuustyö, yritysvastuu, vastuullisuus, mittaminen, CSR, CSRD. ESRS VSME

Measure and Succeed: How to Link Sustainability to Your Company’s Financial Performance

Many small business owners still view sustainability work as a cost or a branding gimmick, with at best a vague connection to the company’s financial success. However, research and real-world experience show otherwise: strategically implemented — and above all, measured — sustainability efforts are among the most effective ways to improve profitability, competitiveness, and resilience. Measuring sustainability is the key to identifying its financial impacts. The challenge is often that SMEs already carry out many responsible actions, but fail to recognize them as such — and do not measure their effects. Read more

By Jukka K. Niemi, ago
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