{"id":478411,"date":"2026-04-30T11:47:25","date_gmt":"2026-04-30T09:47:25","guid":{"rendered":"https:\/\/group-gac.com\/?p=478411"},"modified":"2026-06-03T11:26:39","modified_gmt":"2026-06-03T09:26:39","slug":"rapport-vsme","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/vsme-report\/","title":{"rendered":"VSME reporting template: structure and content of ESG reporting for SMEs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"478411\" class=\"elementor elementor-478411\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-861f212 e-flex e-con-boxed e-con e-parent\" data-id=\"861f212\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-156d324 elementor-widget elementor-widget-text-editor\" data-id=\"156d324\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"isSelectedEnd\">Le standard VSME, d\u00e9sormais appel\u00e9 VS (Voluntary Standard), est le cadre europ\u00e9en volontaire de reporting ESG destin\u00e9 aux PME. Initialement publi\u00e9 par l\u2019EFRAG sous le nom \u00ab\u00a0Voluntary Sustainability Reporting Standard for SMEs\u00a0\u00bb, il permet de structurer la communication extra-financi\u00e8re autour des enjeux environnementaux, sociaux et de gouvernance, selon un format simplifi\u00e9 et proportionn\u00e9 par rapport \u00e0 la CSRD.<\/p><p>Cette page pr\u00e9sente un mod\u00e8le anonymis\u00e9 inspir\u00e9 d\u2019un rapport r\u00e9el, afin d\u2019illustrer la structure et les informations attendues dans un reporting VSME \/ VS. Vous y retrouverez les principales rubriques du standard, ainsi que des exemples concrets d\u2019indicateurs et de donn\u00e9es ESG pouvant \u00eatre int\u00e9gr\u00e9s dans un rapport volontaire PME.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70e6d4f e-con-full e-flex e-con e-child\" data-id=\"70e6d4f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1b446ba e-con-full e-flex e-con e-child\" data-id=\"1b446ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9cba41a elementor-widget elementor-widget-text-editor\" data-id=\"9cba41a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>T\u00e9l\u00e9chargez le mod\u00e8le complet de rapport VSME anonymis\u00e9 (exemple r\u00e9el, toutes sections ESG incluses).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e22c77 elementor-widget elementor-widget-button\" data-id=\"4e22c77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-04-16\/33db1\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">T\u00e9l\u00e9charger le mod\u00e8le \u2193<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0cbd641 e-con-full e-flex e-con e-child\" data-id=\"0cbd641\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e26b32 elementor-widget elementor-widget-image\" data-id=\"7e26b32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"728\" height=\"1030\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR-728x1030.png\" class=\"attachment-large size-large wp-image-478416\" alt=\"Reporting ESG durable pour PME pr\u00e9sentant la structure d\u2019un rapport conforme au standard europ\u00e9en VSME de l\u2019EFRAG.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR-728x1030.png 728w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR-212x300.png 212w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR-768x1086.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR-1086x1536.png 1086w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME-FR.png 1414w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-995ccbe e-flex e-con-boxed e-con e-parent\" data-id=\"995ccbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a77231 elementor-widget elementor-widget-heading\" data-id=\"1a77231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Structure d'un rapport VSME<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb51dc1 elementor-widget elementor-widget-text-editor\" data-id=\"bb51dc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Un rapport VSME est structur\u00e9 autour de grandes th\u00e9matiques ESG, avec un niveau de granularit\u00e9 adapt\u00e9 aux PME.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-558732a e-con-full e-flex e-con e-child\" data-id=\"558732a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a7bd1e3 e-con-full e-flex e-con e-child\" data-id=\"a7bd1e3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-82332ef elementor-widget elementor-widget-button\" data-id=\"82332ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 1<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fbe5c9 elementor-widget elementor-widget-heading\" data-id=\"2fbe5c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations g\u00e9n\u00e9rales et pr\u00e9paration du rapport<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61736ea elementor-widget elementor-widget-text-editor\" data-id=\"61736ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"vsme-section\">\n<p class=\"vsme-desc\">P\u00e9rim\u00e8tre du reporting, entit\u00e9s couvertes, p\u00e9riode de r\u00e9f\u00e9rence, r\u00e9f\u00e9rentiel utilis\u00e9 (VSME) et caract\u00e9ristiques cl\u00e9s de l&rsquo;entreprise. Cette partie inclut les informations sur l&rsquo;organisation, les activit\u00e9s et le cadre de reporting.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8eb2542 e-con-full e-flex e-con e-child\" data-id=\"8eb2542\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6a4d3e7 e-con-full e-flex e-con e-child\" data-id=\"6a4d3e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e76678 elementor-widget elementor-widget-button\" data-id=\"1e76678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 2<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a62d9e elementor-widget elementor-widget-heading\" data-id=\"7a62d9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Mod\u00e8le \u00e9conomique et durabilit\u00e9<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56bc8c1 elementor-widget elementor-widget-text-editor\" data-id=\"56bc8c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"vsme-section\"><p class=\"vsme-desc\">Activit\u00e9 de l&rsquo;entreprise, positionnement, enjeux de durabilit\u00e9 li\u00e9s au secteur et attentes des parties prenantes (clients, employ\u00e9s, fournisseurs et investisseurs).<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-637cbaa e-con-full e-flex e-con e-child\" data-id=\"637cbaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32c6994 e-con-full e-flex e-con e-child\" data-id=\"32c6994\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8296536 elementor-widget elementor-widget-button\" data-id=\"8296536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 3<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36c3a03 elementor-widget elementor-widget-heading\" data-id=\"36c3a03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Pratiques et politiques de durabilit\u00e9<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07fb7a5 elementor-widget elementor-widget-text-editor\" data-id=\"07fb7a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"vsme-section\">\n<p class=\"vsme-desc\">Politiques mises en place sur les principaux enjeux ESG : climat, ressources, social et gouvernance. Synth\u00e8se des politiques existantes et de leur niveau de formalisation.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b03adfd e-con-full e-flex e-con e-child\" data-id=\"b03adfd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-03ff61d e-con-full e-flex e-con e-child\" data-id=\"03ff61d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e070b9 elementor-widget elementor-widget-button\" data-id=\"5e070b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 4<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecba0d4 elementor-widget elementor-widget-heading\" data-id=\"ecba0d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations sociales<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb1f44 elementor-widget elementor-widget-text-editor\" data-id=\"6fb1f44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"vsme-section\"><p class=\"vsme-desc\">Effectifs, diversit\u00e9, formation, sant\u00e9 et s\u00e9curit\u00e9, dialogue social : indicateurs relatifs aux collaborateurs et politiques associ\u00e9es.<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b95a0e e-con-full e-flex e-con e-child\" data-id=\"6b95a0e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4515297 e-con-full e-flex e-con e-child\" data-id=\"4515297\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b121ac elementor-widget elementor-widget-button\" data-id=\"7b121ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 5<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0dd0b7 elementor-widget elementor-widget-heading\" data-id=\"f0dd0b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Informations environnementales<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d2b15c elementor-widget elementor-widget-text-editor\" data-id=\"6d2b15c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"esrs-section\"><div class=\"vsme-section\"><p class=\"vsme-desc\">Consommation d&rsquo;\u00e9nergie, \u00e9missions de gaz \u00e0 effet de serre, gestion de l&rsquo;eau, d\u00e9chets et \u00e9conomie circulaire : donn\u00e9es sur l&rsquo;\u00e9nergie, les \u00e9missions et les actions de r\u00e9duction des impacts.<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-468dcbf e-con-full e-flex e-con e-child\" data-id=\"468dcbf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9a990d5 e-con-full e-flex e-con e-child\" data-id=\"9a990d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b43276c elementor-widget elementor-widget-button\" data-id=\"b43276c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 6<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6539169 elementor-widget elementor-widget-heading\" data-id=\"6539169\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Gouvernance<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8afb34e elementor-widget elementor-widget-text-editor\" data-id=\"8afb34e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div data-test-render-count=\"2\">\n<div class=\"group\">\n<div class=\"contents\">\n<div class=\"group relative relative pb-3\" data-is-streaming=\"false\">\n<div class=\"font-claude-response relative leading-[1.65rem] [&amp;_pre&gt;div]:bg-bg-000\/50 [&amp;_pre&gt;div]:border-0.5 [&amp;_pre&gt;div]:border-border-400 [&amp;_.ignore-pre-bg&gt;div]:bg-transparent [&amp;_.standard-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.standard-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8 [&amp;_.progressive-markdown_:is(p,blockquote,h1,h2,h3,h4,h5,h6)]:pl-2 [&amp;_.progressive-markdown_:is(p,blockquote,ul,ol,h1,h2,h3,h4,h5,h6)]:pr-8\">\n<div class=\"standard-markdown grid-cols-1 grid [&amp;_&gt;_*]:min-w-0 gap-3 standard-markdown\">\n<div class=\"vsme-section\">\n<p class=\"vsme-desc\">Organisation de la gouvernance, organes de d\u00e9cision, politiques \u00e9thiques et dispositifs de conformit\u00e9. Description des instances de gouvernance et des pratiques en mati\u00e8re d&rsquo;\u00e9thique des affaires.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db917c8 e-con-full e-flex e-con e-child\" data-id=\"db917c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-db74f72 e-con-full e-flex e-con e-child\" data-id=\"db74f72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a980a2 elementor-widget elementor-widget-button\" data-id=\"2a980a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Section 7<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f2bca4 elementor-widget elementor-widget-heading\" data-id=\"6f2bca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Indicateurs et donn\u00e9es ESG<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15dcb96 elementor-widget elementor-widget-text-editor\" data-id=\"15dcb96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"esrs-section\">\n<div class=\"vsme-section\">\n<p class=\"vsme-desc\">Donn\u00e9es quantitatives et informations qualitatives structur\u00e9es par th\u00e9matique ESG. Tableaux de donn\u00e9es et organisation des indicateurs par enjeu.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7828283 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7828283\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca47c1e e-flex e-con-boxed e-con e-parent\" data-id=\"ca47c1e\" data-element_type=\"container\" data-e-type=\"container\" id=\"Inscription\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-66ff30f e-con-full e-flex e-con e-child\" data-id=\"66ff30f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a933210 elementor-widget elementor-widget-heading\" data-id=\"a933210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plateforme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-536f51e elementor-widget elementor-widget-heading\" data-id=\"536f51e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Structurer et piloter votre reporting VSME avec Kiosk\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c76946f elementor-widget elementor-widget-text-editor\" data-id=\"c76946f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"form-sub\">\n<p>Pour accompagner les entreprises dans la production de leur reporting VSME, nous avons con\u00e7u une plateforme d\u00e9di\u00e9e qui permet de :<\/p>\n<ul>\n<li>Centraliser les donn\u00e9es ESG au sein d\u2019un r\u00e9f\u00e9rentiel unique<\/li>\n<li>Structurer le reporting conform\u00e9ment aux exigences des normes ESRS<\/li>\n<li>Suivre et piloter les indicateurs dans le temps<\/li>\n<li>Fiabiliser les donn\u00e9es en vue des travaux d\u2019audit<\/li>\n<li>Produire une d\u00e9claration de durabilit\u00e9 conforme et exploitable<\/li>\n<\/ul>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913cef0 e-con-full e-flex e-con e-child\" data-id=\"913cef0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-214aaeb elementor-widget elementor-widget-image\" data-id=\"214aaeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1030\" height=\"757\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-1030x757.png\" class=\"attachment-large size-large wp-image-477084\" alt=\"Dashboard Kiosk by G.A.C. affichant les indicateurs de performance durable et le suivi de la trajectoire ESG.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-1030x757.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-300x221.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-768x564.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5-16x12.png 16w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/03\/maquette-kiosk-5.png 1151w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fdf6f7d e-con-full e-flex e-con e-child\" data-id=\"fdf6f7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01c61fd elementor-align-center elementor-widget elementor-widget-button\" data-id=\"01c61fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/reporting-esg-csrd-kiosk\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir la plateforme <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b851f41 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"b851f41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/expertsgac-\/demonstration-kiosk\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demander une d\u00e9mo <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ece5577 e-flex e-con-boxed e-con e-parent\" data-id=\"ece5577\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-876ff4d elementor-widget elementor-widget-heading\" data-id=\"876ff4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c9tude de cas \u2013 Production d'un premier rapport RSE (r\u00e9f\u00e9rentiel VSME)<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33b02c7 e-con-full e-flex e-con e-child\" data-id=\"33b02c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a55aece elementor-widget elementor-widget-heading\" data-id=\"a55aece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Europal Packaging<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae46f33 e-con-full e-flex e-con e-child\" data-id=\"ae46f33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2616dce elementor-widget elementor-widget-button\" data-id=\"2616dce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Emballage<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47d15df elementor-widget elementor-widget-button\" data-id=\"47d15df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">160 employ\u00e9s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-545932a elementor-widget elementor-widget-button\" data-id=\"545932a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Belgique<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8755fd0 e-con-full e-flex e-con e-child\" data-id=\"8755fd0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b37bf61 elementor-widget elementor-widget-heading\" data-id=\"b37bf61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contexte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8228d21 elementor-widget elementor-widget-text-editor\" data-id=\"8228d21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"form-sub\">\n<div class=\"case-section\">\n<p>Entreprise familiale sp\u00e9cialis\u00e9e dans les solutions d&#8217;emballage durables (carton ondul\u00e9 et nid d&rsquo;abeille), Europal Packaging s&rsquo;inscrit dans une d\u00e9marche active en faveur du d\u00e9veloppement durable. Afin de valoriser ses engagements ESG et structurer sa communication, le groupe a engag\u00e9 la production de son premier rapport RSE.<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3af6e5b elementor-widget elementor-widget-heading\" data-id=\"3af6e5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Enjeux identifi\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46a5d30 elementor-widget elementor-widget-text-editor\" data-id=\"46a5d30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"form-sub\">\n<div class=\"case-section\">\n<ul class=\"dot-list\">\n<li>Structuration d&rsquo;initiatives RSE existantes mais dispers\u00e9es<\/li>\n<li>Formalisation d&rsquo;un reporting ESG coh\u00e9rent et communicable<\/li>\n<li>Alignement avec un r\u00e9f\u00e9rentiel reconnu \u00e0 l&rsquo;international (VSME)<\/li>\n<li>Mise en place d&rsquo;un processus de collecte de donn\u00e9es adapt\u00e9 \u00e0 l&rsquo;organisation interne<\/li>\n<\/ul>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0670c58 elementor-widget elementor-widget-heading\" data-id=\"0670c58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Travaux r\u00e9alis\u00e9s<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6b1593 e-grid e-con-full e-con e-child\" data-id=\"c6b1593\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-54fc3a1 e-con-full e-flex e-con e-child\" data-id=\"54fc3a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-192944d elementor-widget elementor-widget-heading\" data-id=\"192944d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00c9tape 1<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f2253f elementor-widget elementor-widget-heading\" data-id=\"5f2253f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Cadrage et identification des enjeux<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a314ba elementor-widget elementor-widget-text-editor\" data-id=\"9a314ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<p>Benchmark des enjeux ESG du secteur de l\u2019emballage<\/p>\n<p>Identification des informations pertinentes \u00e0 int\u00e9grer dans le rapport<\/p>\n<p>S\u00e9lection du r\u00e9f\u00e9rentiel VSME, adapt\u00e9 aux PME<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f62e268 e-con-full e-flex e-con e-child\" data-id=\"f62e268\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd87939 elementor-widget elementor-widget-heading\" data-id=\"fd87939\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00c9tape 2<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9780e72 elementor-widget elementor-widget-heading\" data-id=\"9780e72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Structuration du reporting RSE<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-449644c elementor-widget elementor-widget-text-editor\" data-id=\"449644c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<p>D\u00e9finition d\u2019un cadre de reporting conforme au r\u00e9f\u00e9rentiel VSME<\/p>\n<p>Structuration des informations ESG au sein d\u2019un document formel<\/p>\n<p>Mise en coh\u00e9rence des initiatives RSE existantes<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6963ca e-con-full e-flex e-con e-child\" data-id=\"d6963ca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf946b elementor-widget elementor-widget-heading\" data-id=\"4cf946b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u00c9tape 3<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20a193a elementor-widget elementor-widget-heading\" data-id=\"20a193a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Production du rapport<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d7230b elementor-widget elementor-widget-text-editor\" data-id=\"3d7230b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<div class=\"case-section\">\n<div class=\"case-steps\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<p>Mise en place d\u2019un processus de collecte de donn\u00e9es adapt\u00e9<\/p>\n<p>Centralisation et consolidation des donn\u00e9es ESG<\/p>\n<p>R\u00e9daction et mise en forme it\u00e9rative du rapport<\/p>\n<p>Validation par la direction g\u00e9n\u00e9rale<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b19b951 elementor-widget elementor-widget-heading\" data-id=\"b19b951\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9sultats<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fb264e e-grid e-con-full e-con e-child\" data-id=\"3fb264e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d8415d4 e-con-full e-flex e-con e-child\" data-id=\"d8415d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-353c4f2 elementor-widget elementor-widget-text-editor\" data-id=\"353c4f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<div class=\"result-card\">\n<div class=\"result-label\">\n<div class=\"result\">\n<p><strong>Production d\u2019un rapport RSE conforme au r\u00e9f\u00e9rentiel VSME<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76f9725 e-con-full e-flex e-con e-child\" data-id=\"76f9725\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e4ebaf elementor-widget elementor-widget-text-editor\" data-id=\"6e4ebaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<div class=\"result-card\">\n<div class=\"result-label\">\n<div class=\"result\">\n<p><strong>Structuration des d\u00e9marches RSE du groupe<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ab7cbe e-con-full e-flex e-con e-child\" data-id=\"1ab7cbe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d28d262 elementor-widget elementor-widget-text-editor\" data-id=\"d28d262\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<div class=\"result-card\">\n<div class=\"result-label\">\n<div class=\"result\">\n<p><strong>D\u00e9finition d\u2019un plan d\u2019action ESG sur 3 ans<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba9e575 elementor-widget elementor-widget-heading\" data-id=\"ba9e575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">B\u00e9n\u00e9fices<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a8f325 elementor-widget elementor-widget-text-editor\" data-id=\"0a8f325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"obj-card\">\n<div class=\"paradox-card\">\n<div class=\"prog-card\">\n<div class=\"prog-desc\">\n<div class=\"speaker-role\">\n<div class=\"speaker-role\">\n<div class=\"audience-card\">\n<div class=\"audience-title\">\n<div class=\"case-step\">\n<div class=\"case-step-items\">\n<ul>\n<li>3 mois gagn\u00e9s sur la collecte de donn\u00e9es et la production du rapport<\/li>\n<li>Meilleure lisibilit\u00e9 et valorisation des engagements ESG<\/li>\n<li>Premi\u00e8re \u00e9tape structurante vers une mise en conformit\u00e9 CSRD<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c934c6 elementor-widget elementor-widget-heading\" data-id=\"7c934c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Retour d\u2019exp\u00e9rience<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa3181b e-con-full e-flex e-con e-child\" data-id=\"fa3181b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d70fc33 elementor-widget elementor-widget-text-editor\" data-id=\"d70fc33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"quote-text\">\u00ab\u00a0Le rapport produit correspond parfaitement \u00e0 ce dont nous avions besoin, notamment gr\u00e2ce \u00e0 l&rsquo;accompagnement propos\u00e9, suivant une d\u00e9marche claire et structur\u00e9e.\u00a0\u00bb<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-123b0ff elementor-widget elementor-widget-text-editor\" data-id=\"123b0ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"quote-author\">\n<div class=\"quote\">\n<div class=\"quote-author\">Sarah Ameur \u2014 Responsable QHSE \/ Operation Lead, Europal Packaging<\/div>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce1ac33 e-con-full e-flex e-con e-child\" data-id=\"ce1ac33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-817d8f4 e-con-full e-flex e-con e-child\" data-id=\"817d8f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4eed900 elementor-widget elementor-widget-text-editor\" data-id=\"4eed900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Kiosk by G.A.C. vous accompagne dans la structuration de vos donn\u00e9es ESG et la production de votre reporting de durabilit\u00e9 conforme au r\u00e9f\u00e9rentiel VSME.<\/p><div class=\"cta-final-btns\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8a3ec2 e-con-full e-flex e-con e-child\" data-id=\"f8a3ec2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f4e1c elementor-align-left elementor-widget elementor-widget-button\" data-id=\"d8f4e1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/expertsgac-\/demonstration-kiosk\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Demander une d\u00e9mo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e193615 elementor-widget elementor-widget-button\" data-id=\"e193615\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/service\/reporting-esg-csrd-kiosk\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9couvrir notre offre<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le standard VSME (d\u00e9sormais appel\u00e9 VS \u2013 Voluntary Standard), initialement publi\u00e9 par l\u2019EFRAG sous le nom \u00ab\u00a0Voluntary Sustainability Reporting Standard for SMEs\u00a0\u00bb, propose un cadre de reporting ESG volontaire adapt\u00e9 aux PME.<\/p>","protected":false},"author":47,"featured_media":479187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Mod\u00e8le de rapport VSME : structure et contenu du reporting ESG pour PME","_seopress_titles_desc":"\u00c0 quoi ressemble un rapport VSME ? 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D\u00e9couvrez un mod\u00e8le complet pour comprendre la structure du reporting ESG volontaire des PME.","_seopress_social_fb_img":"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/04\/VSME.png","_seopress_social_fb_img_attachment_id":479187,"_seopress_social_fb_img_width":1920,"_seopress_social_fb_img_height":1080,"_seopress_social_twitter_title":"Mod\u00e8le de rapport VSME : structure et contenu du reporting ESG pour PME","_seopress_social_twitter_desc":"\u00c0 quoi ressemble un rapport VSME ? 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