Who this is for: Businesses operating in Italy that need to answer ESG requests from customers, banks or partners and maintain a reusable evidence base.
A customer asks about emissions, a bank sends a questionnaire and the information is spread across utility bills, administration, HR and production. Starting again for every request takes time and risks combining figures that cover different periods or parts of the business.
Studio Dinamico provides ESG analysis and reporting to make that information usable. We begin with the actual request, organise available evidence and distinguish supported figures from estimates and missing information. The work helps you respond to external stakeholders and choose manageable improvements inside the business.
Define the purpose before preparing the report
A supply-chain questionnaire, a banking request and an annual report may need different information. We agree the audience, reporting year, companies and sites included, required detail and expected documents. If your business belongs to a group, a clear boundary prevents company-level figures from being mixed with consolidated information.
Voluntary reporting can help businesses structure information requested by lenders and customers. It does not mean every SME must report under the CSRD. Any statutory obligation requires a separate check of the entity, group, financial year and applicable rules; receiving a customer questionnaire does not establish that obligation.
References: European Commission — voluntary SME reporting recommendation, July 2025 · EFRAG — 2026 Voluntary Standard
Choose a reporting reference that fits the request and date
The July 2025 European VSME recommendation established a voluntary reference for SMEs. On 3 July 2026 the Commission also adopted a new Voluntary Standard. The official page reviewed on 9 September marks the associated act as not in force until publication in the Official Journal: adoption alone does not establish applicability.
Each engagement should therefore name the reporting reference used and check its applicable version. EFRAG is updating its digital tools too. Completing an older spreadsheet does not automatically satisfy the new standard; scope, content and completeness still need to be checked.
References: European Commission — voluntary SME reporting recommendation, July 2025 · European Commission — revised ESRS and Voluntary Standard, July 2026 · European Commission — delegated acts and entry into force · EFRAG — VSME digital template and transition to the 2026 standard
Give each figure a source, an owner and a period
Data collection follows the agreed scope. For each indicator, we identify its source, measurement unit, reporting period and the person who can confirm it. Missing information remains a gap: it should not silently become zero, and an estimate should not be presented as a measurement.
Scroll horizontally to see every column.
| Area | Evidence to examine | Useful checks |
|---|---|---|
| Environment | Purchased energy, fuels, water and relevant waste records. | Consistent sites, periods and units; documented methods and emission factors. |
| People | Aggregated employment, training and health and safety information. | Consistent definitions, reporting year and protection of personal data. |
| Governance | Responsibilities, policies and procedures actually in place. | Separate existing practices, approved commitments and proposed actions. |
References: EFRAG — 2026 Voluntary Standard
A readable report and an evidence base you can maintain
Deliverables are agreed in the engagement. A useful report lets readers trace the figures and understand the gaps, while helping the company avoid restarting data collection when the next request arrives.
- An initial assessment of stakeholder requests and available information, with collection priorities.
- An indicator register recording sources, formulas, boundaries, owners and the distinction between measurements and estimates.
- An ESG report presenting findings, methods and limitations against the agreed reporting reference.
- A mapping from collected information to recipient questionnaires, where included in scope.
- A gap list and action plan with responsibilities and arrangements for subsequent updates.
From the first questionnaire to an agreed set of findings
The process moves from scope definition to information requests, inconsistency checks and a draft. The company confirms the underlying information and approves the content before sharing it. For subsequent updates, we agree who collects each item and how its supporting evidence will be retained.
Consider a company with two sites receiving a request for annual energy consumption. This is a method example: before adding bills, check the months covered, included sites and possible duplicates. An emissions calculation also needs documented boundaries and factors. The resulting evidence can inform an energy improvement assessment without claiming savings that have not yet been measured.
Bring these details to the first discussion
- The request or questionnaire, its recipient and deadline.
- The companies, sites and year to include in the assessment.
- Available records and indicators, together with their internal owners.
- Previous reports and improvement objectives already approved by management.
Common questions
Is ESG reporting mandatory for every SME?
No. Voluntary reporting and statutory reporting are different situations. A legal reporting obligation requires an assessment of the particular business; a customer’s commercial request can be addressed through a proportionate scope.
Does the service include certification or independent assurance?
This offer covers analysis, evidence organisation and report preparation. It does not award certification, an ESG rating or independent assurance. Any such requirement needs a separate engagement with an appropriately qualified provider.
Can we start with incomplete information?
Yes. We identify gaps and plan further collection. The report must disclose limitations and estimates; any claim of conformity with a reporting standard requires checking all its relevant requirements.
Will a report guarantee funding or new contracts?
No. It can make information clearer and easier to reuse, but lenders and customers retain their own assessment criteria. We align the content with the request without promising a financial or commercial outcome.
Sources and further reading
Apply this to your project.
Tell us who needs your ESG information, which year it concerns and the deadline. We can define the assessment and documents your business needs.
Plan your ESG assessment