{"id":479802,"date":"2026-05-26T14:32:42","date_gmt":"2026-05-26T12:32:42","guid":{"rendered":"https:\/\/group-gac.com\/?p=479802"},"modified":"2026-08-05T06:50:39","modified_gmt":"2026-08-05T04:50:39","slug":"indicateurs-vsme-liste-pme","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/smes-vs-sme-list\/","title":{"rendered":"Indicateurs VS (ex VMSE) : liste des 50 indicateurs ESG pour PME et ETI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"479802\" class=\"elementor elementor-479802\" 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>Le r\u00e9f\u00e9rentiel VS \u00ab Voluntary Standard \u00bb ex VSME Voluntary Standard for non-listed micro, small and medium-sized undertakings (VSME), publi\u00e9 par l&rsquo;EFRAG, d\u00e9finit 45 indicateurs ESG adapt\u00e9s aux PME souhaitant structurer leur reporting de durabilit\u00e9.<\/p>\n<p>Con\u00e7u comme un cadre volontaire et proportionn\u00e9, le VS permet aux PME et ETI de r\u00e9pondre aux demandes ESG croissantes de leurs clients, partenaires financiers et donneurs d&rsquo;ordre, sans supporter l&rsquo;ensemble de la complexit\u00e9 de la CSRD.<\/p>\n<p>Le r\u00e9f\u00e9rentiel se compose de deux modules :<\/p>\n<ul>\n<li>Un module de Base (B),<\/li>\n<li>Et un module Complet (C), optionnel pour les entreprises souhaitant aller plus loin dans leur reporting ESG.<br \/>Chaque indicateur est identifi\u00e9 par un ID (ex. B3, C5) et pr\u00e9cise s&rsquo;il est obligatoire ou conditionnel (\u00ab si applicable \u00bb).<\/li>\n<\/ul>\n<p>Vous pouvez \u00e9galement consulter notre <a href=\"https:\/\/group-gac.com\/rapport-vsme\/\">rapport VS<\/a> pour visualiser concr\u00e8tement la structuration d\u2019un reporting ESG bas\u00e9 sur le r\u00e9f\u00e9rentiel VS.<\/p>\n<p>Cette page pr\u00e9sente la r\u00e9partition des 45 indicateurs VS par grande th\u00e9matique ainsi que le document t\u00e9l\u00e9chargeable d\u00e9taillant l&rsquo;ensemble des indicateurs.<\/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-4abba0a elementor-widget elementor-widget-heading\" data-id=\"4abba0a\" 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\">Les 45 indicateurs ESG du r\u00e9f\u00e9rentiel VS\n<\/h3>\t\t\t\t<\/div>\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>Document de r\u00e9f\u00e9rence \u2014 r\u00e9partition par th\u00e9matique (G\u00e9n\u00e9ral, Environnement, Social, Gouvernance)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abd323f elementor-widget elementor-widget-html\" data-id=\"abd323f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<button onclick=\"document.getElementById('infographie-telechargement').style.display='flex';\" style=\"display:inline-flex;align-items:center;gap:10px;background:#1AAE71;color:#ffffff;font-family:'DM Sans',sans-serif;font-size:0.9rem;font-weight:700;padding:16px 32px;border-radius:4px;border:none;cursor:pointer;transition:all 0.3s ease;\">\r\n  T\u00e9l\u00e9charger l'infographie\r\n<\/button>\r\n\r\n<div id=\"infographie-telechargement\" style=\"display:none;position:fixed;inset:0;z-index:9999;background:rgba(26,28,46,0.72);backdrop-filter:blur(6px);align-items:center;justify-content:center;padding:20px;\">\r\n  <div style=\"background:#ffffff;border-radius:18px;width:100%;max-width:640px;overflow:hidden;position:relative;box-shadow:0 32px 80px rgba(0,0,0,0.3);\">\r\n    <div style=\"position:relative;height:40px;\">\r\n      <button onclick=\"fermerInfographie()\" style=\"position:absolute;top:8px;right:12px;background:rgba(35,41,84,0.1);border:none;color:#232954;width:32px;height:32px;border-radius:50%;cursor:pointer;font-size:1rem;line-height:1;z-index:10;\">\u2715<\/button>\r\n    <\/div>\r\n    <div>\r\n      <iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-05-26\/37bh4\" width=\"100%\" height=\"500\" type=\"text\/html\" frameborder=\"0\" allowTransparency=\"true\" style=\"border:0;display:block;\"><\/iframe>\r\n      <script type=\"text\/javascript\">\r\n        (function() {\r\n          var searchParams = new URLSearchParams(window.location.search);\r\n          if (searchParams.toString()) {\r\n            var currentScript = document.currentScript || (function() {\r\n              var scripts = document.getElementsByTagName('script');\r\n              return scripts[scripts.length - 1];\r\n            })();\r\n            var iframe = currentScript.previousElementSibling;\r\n            if (iframe && iframe.tagName !== 'IFRAME') {\r\n              iframe = iframe.querySelector('iframe');\r\n            }\r\n            if (iframe && iframe.getAttribute('src')) {\r\n              try {\r\n                var iframeUrl = new URL(iframe.getAttribute('src'));\r\n                searchParams.forEach(function(value, key) {\r\n                  iframeUrl.searchParams.set(key, value);\r\n                });\r\n                iframe.setAttribute('src', iframeUrl.toString());\r\n              } catch (e) { console.error(e); }\r\n            }\r\n          }\r\n        })();\r\n      <\/script>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n\r\n<script>\r\n  function fermerInfographie() {\r\n    document.getElementById('infographie-telechargement').style.display = 'none';\r\n  }\r\n  (function() {\r\n    var modal = document.getElementById('infographie-telechargement');\r\n    modal.addEventListener('click', function(e) {\r\n      if (e.target === modal) fermerInfographie();\r\n    });\r\n    document.addEventListener('keydown', function(e) {\r\n      if (e.key === 'Escape') fermerInfographie();\r\n    });\r\n  })();\r\n<\/script>\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=\"561\" height=\"799\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/45-indicateurs-VS.png\" class=\"attachment-large size-large wp-image-484396\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/45-indicateurs-VS.png 561w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/45-indicateurs-VS-211x300.png 211w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/45-indicateurs-VS-8x12.png 8w\" sizes=\"(max-width: 561px) 100vw, 561px\" \/>\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\">Pr\u00e9sentation des indicateurs dans un rapport VS<\/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>Dans un rapport VS, les indicateurs ESG sont g\u00e9n\u00e9ralement pr\u00e9sent\u00e9s sous forme de tableaux de donn\u00e9es accompagn\u00e9s d\u2019\u00e9l\u00e9ments m\u00e9thodologiques permettant de contextualiser les informations publi\u00e9es.<\/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\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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\">Les entreprises pr\u00e9cisent notamment :<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44020ad elementor-widget elementor-widget-html\" data-id=\"44020ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"display:flex;flex-wrap:wrap;gap:10px;\">\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Le p\u00e9rim\u00e8tre retenu<\/span>\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Les m\u00e9thodes de calcul utilis\u00e9es<\/span>\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">Les hypoth\u00e8ses \u00e9ventuelles<\/span>\r\n  <span style=\"display:inline-block;padding:8px 18px;border-radius:100px;background:#ffffff;border:1px solid rgba(35,41,84,0.2);font-family:'DM Sans',sans-serif;font-size:20px;font-weight:500;color:#232954;\">L'\u00e9volution des indicateurs dans le temps<\/span>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a346748 e-con-full e-flex e-con e-child\" data-id=\"a346748\" 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-74952b0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"74952b0\" 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>Consultez notre rapport VS pour d\u00e9couvrir un exemple concret de reporting ESG structur\u00e9 selon le r\u00e9f\u00e9rentiel VS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d6bd76 elementor-widget elementor-widget-button\" data-id=\"0d6bd76\" 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\/rapport-vsme\/?utm_source=chatgpt.com\" 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\">Voir le rapport VS\u2192<\/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 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-0ff602c e-flex e-con-boxed e-con e-parent\" data-id=\"0ff602c\" 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-1a21a5a elementor-widget elementor-widget-heading\" data-id=\"1a21a5a\" 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\">Les 45 indicateurs VS par th\u00e9matique<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f641d0 elementor-widget elementor-widget-text-editor\" data-id=\"8f641d0\" 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>Les 45 indicateurs ESG du r\u00e9f\u00e9rentiel VS sont r\u00e9partis en quatre grandes cat\u00e9gories : G\u00e9n\u00e9ral (8 indicateurs), Environnement (22 indicateurs), Social (13 indicateurs) et Gouvernance (2 indicateurs).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25ca468 e-con-full e-flex e-con e-child\" data-id=\"25ca468\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6422926 e-con-full e-flex e-con e-child\" data-id=\"6422926\" 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-74dd11f elementor-widget elementor-widget-heading\" data-id=\"74dd11f\" 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\">G\u00e9n\u00e9ral<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d20f914 elementor-widget elementor-widget-button\" data-id=\"d20f914\" 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\">8 indicateurs<\/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 class=\"elementor-element elementor-element-91fcf3d elementor-widget elementor-widget-text-editor\" data-id=\"91fcf3d\" 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>Ces indicateurs d\u00e9crivent le contexte g\u00e9n\u00e9ral de l\u2019entreprise. Trois sont obligatoires pour tous :<\/p><ul><li>Montant du bilan comptable (\u20ac)<\/li><li>Montant du chiffre d\u2019affaires (\u20ac)<\/li><li>Nombre d\u2019employ\u00e9s\u00a0: effectif (#)<\/li><li>Chiffres d\u2019affaires sectoriels sensibles (tabac, armes, fossiles, agrochimie)\u00a0: si applicable<\/li><li>Ratio de mixit\u00e9 hommes\/femmes au sein des organes de gouvernance\u00a0: si applicable<\/li><\/ul><\/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-948702f e-con-full e-flex e-con e-child\" data-id=\"948702f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-177118a e-con-full e-flex e-con e-child\" data-id=\"177118a\" 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-09bc071 elementor-widget elementor-widget-heading\" data-id=\"09bc071\" 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\">Environnement <\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3c9d86 elementor-widget elementor-widget-button\" data-id=\"e3c9d86\" 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\">22 indicateurs<\/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 class=\"elementor-element elementor-element-0936c26 elementor-widget elementor-widget-text-editor\" data-id=\"0936c26\" 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>C\u2019est le bloc le plus dense. Les indicateurs couvrent cinq sujets : \u00e9nergie et climat (scopes 1, 2, 3), pollution, biodiversit\u00e9, eau et d\u00e9chets.<\/p><ul><li>Consommation totale d\u2019\u00e9lectricit\u00e9, carburants, \u00e9nergie renouvelable et non renouvelable (kWh)\u00a0: obligatoire<\/li><li>\u00c9missions de GES scope 1 et scope 2 (tCO\u2082e) : obligatoire<\/li><li>\u00c9missions scope 3 et intensit\u00e9 GES \/ CA\u00a0: si applicable<\/li><li>Objectif de r\u00e9duction des GES et ann\u00e9e de r\u00e9f\u00e9rence\u00a0: si applicable<\/li><li>Quantit\u00e9s de polluants dans l\u2019air, l\u2019eau et le sol (kg)\u00a0: si applicable<\/li><li>Sites \u00e0 proximit\u00e9 de zones sensibles pour la biodiversit\u00e9\u00a0: si applicable<\/li><li>Pr\u00e9l\u00e8vement et consommation totale d\u2019eau (m\u00b3)\u00a0: obligatoire<\/li><li>Production totale de d\u00e9chets (dangereux \/ non dangereux) et taux de recyclage (kg)\u00a0:obligatoire<\/li><\/ul><\/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-6b8b00e e-con-full e-flex e-con e-child\" data-id=\"6b8b00e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb17e98 e-con-full e-flex e-con e-child\" data-id=\"cb17e98\" 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-16f50db elementor-widget elementor-widget-heading\" data-id=\"16f50db\" 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\">Social<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee95d23 elementor-widget elementor-widget-button\" data-id=\"ee95d23\" 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\">13 indicateurs<\/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 class=\"elementor-element elementor-element-2164996 elementor-widget elementor-widget-text-editor\" data-id=\"2164996\" 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>Ces indicateurs couvrent les effectifs, la sant\u00e9 &amp; s\u00e9curit\u00e9, la formation et la r\u00e9mun\u00e9ration.<\/p><ul><li>Effectif total par type de contrat et par genre\u00a0: obligatoire<\/li><li>Taux de rotation du personnel\u00a0: si applicable<\/li><li>Nombre total d\u2019accidents du travail et taux d\u2019accidents\u00a0: obligatoire<\/li><li>Nombre de d\u00e9c\u00e8s dus aux accidents du travail et probl\u00e8mes de sant\u00e9\u00a0: obligatoire<\/li><li>\u00c9cart salarial hommes\/femmes\u00a0: si applicable<\/li><li>Pourcentage de salari\u00e9s couverts par des conventions collectives\u00a0: obligatoire<\/li><li>Nombre moyen d\u2019heures de formation annuelles par salari\u00e9 (par genre)\u00a0: obligatoire<\/li><li>Ratio femmes\/hommes au niveau de la direction\u00a0: si applicable (module Complet)<\/li><\/ul><\/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-8b44f4f e-con-full e-flex e-con e-child\" data-id=\"8b44f4f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-25307a8 e-con-full e-flex e-con e-child\" data-id=\"25307a8\" 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-cfc0699 elementor-widget elementor-widget-heading\" data-id=\"cfc0699\" 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 class=\"elementor-element elementor-element-c0185c1 elementor-widget elementor-widget-button\" data-id=\"c0185c1\" 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\">2 indicateurs<\/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 class=\"elementor-element elementor-element-7210750 elementor-widget elementor-widget-text-editor\" data-id=\"7210750\" 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>Le module de base comporte seulement 2 indicateurs de gouvernance, tous deux conditionnels :<\/p><ul><li>Nombre total de condamnations pour corruption et pots-de-vin\u00a0: si applicable<\/li><li>Montant total des amendes pour corruption et pots-de-vin\u00a0: si applicable<\/li><\/ul><\/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-ace36ad elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ace36ad\" 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-1d6dd0b e-flex e-con-boxed e-con e-parent\" data-id=\"1d6dd0b\" 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-9bb3490 elementor-widget elementor-widget-heading\" data-id=\"9bb3490\" 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\">Pourquoi structurer ses indicateurs VS en tant que PME ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-404adf5 elementor-widget elementor-widget-text-editor\" data-id=\"404adf5\" 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\">\n<p>Les demandes de donn\u00e9es ESG se renforcent progressivement dans l\u2019environnement des PME, notamment \u00e0 travers les questionnaires fournisseurs, les \u00e9valuations ESG, les appels d\u2019offres ou encore certaines demandes de financement.<\/p>\n<p>Le r\u00e9f\u00e9rentiel VS a pr\u00e9cis\u00e9ment \u00e9t\u00e9 con\u00e7u pour permettre aux PME de structurer un reporting ESG proportionn\u00e9, align\u00e9 avec les attentes du march\u00e9 et plus simple \u00e0 d\u00e9ployer qu\u2019un reporting CSRD complet.<\/p>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de615d9 e-con-full e-flex e-con e-child\" data-id=\"de615d9\" 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-afeaee4 elementor-widget elementor-widget-heading\" data-id=\"afeaee4\" 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\">Disposer d\u2019indicateurs ESG structur\u00e9s permet notamment de :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d2b860 elementor-widget elementor-widget-text-editor\" data-id=\"3d2b860\" 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\"><ul><li>R\u00e9pondre plus facilement aux demandes ESG des clients et donneurs d\u2019ordre,<\/li><li>Fiabiliser les informations transmises dans les questionnaires fournisseurs et \u00e9valuations ESG,<\/li><li>Valoriser ses engagements environnementaux et sociaux aupr\u00e8s de ses partenaires,<\/li><li>Structurer progressivement son reporting ESG dans un cadre reconnu au niveau europ\u00e9en.<\/li><\/ul><\/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-5a55cfa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5a55cfa\" 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 d\u00e9di\u00e9e aux PME<\/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\">Piloter vos indicateurs VS avec Kiosk<\/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 aider les PME \u00e0 collecter et piloter leurs 50 indicateurs VS, nous avons con\u00e7u une plateforme d\u00e9di\u00e9e : Kiosk.<\/p>\n<p>Cette solution permet de :<\/p>\n<ul>\n<li>Centraliser la collecte des indicateurs au sein d\u2019un r\u00e9f\u00e9rentiel unique<\/li>\n<li>Structurer le reporting conform\u00e9ment aux exigences du r\u00e9f\u00e9rentiel VS<\/li>\n<li>Suivre et piloter les indicateurs dans le temps<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Which indicators should be tracked in a VSME report? Discover the complete list of 50 VSME indicators, classified by module and theme.<\/p>","protected":false},"author":47,"featured_media":479803,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"Indicateurs VS (ex VSME) : liste des 50 indicateurs ESG pour PME et ETI","_seopress_titles_desc":"Quels indicateurs faut-il suivre dans un rapport VS ? D\u00e9couvrez la liste compl\u00e8te des 50 indicateurs du r\u00e9f\u00e9rentiel VS, class\u00e9s par module et th\u00e9matique.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"Indicateurs VS (ex VSME) : liste des 45 indicateurs ESG pour PME et ETI","_seopress_social_fb_desc":"Quels indicateurs faut-il suivre dans un rapport VS ? 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