{"id":479802,"date":"2026-05-26T14:32:42","date_gmt":"2026-05-26T12:32:42","guid":{"rendered":"https:\/\/group-gac.com\/?p=479802"},"modified":"2026-05-26T17:21:16","modified_gmt":"2026-05-26T15:21:16","slug":"indicateurs-vsme-liste-pme","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/indicateurs-vsme-liste-pme\/","title":{"rendered":"VSME indicators: list of 50 ESG indicators for SMEs"},"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\u00a0Voluntary Standard\u00a0\u00bb ex VSME Voluntary Standard for non-listed micro, small and medium-sized undertakings (VSME), publi\u00e9 par l\u2019EFRAG, d\u00e9finit 50 indicateurs ESG adapt\u00e9s aux PME souhaitant structurer leur reporting de durabilit\u00e9.<\/p><p>Con\u00e7u comme un cadre volontaire et proportionn\u00e9, le VSME permet aux PME de r\u00e9pondre aux demandes ESG croissantes de leurs clients, partenaires financiers et donneurs d\u2019ordre, sans supporter l\u2019ensemble de la complexit\u00e9 de la CSRD.<\/p><p>Le r\u00e9f\u00e9rentiel se compose de deux modules :<\/p><ul><li>Un module de Base (B),<\/li><li>Et un module Complet (C), optionnel pour les entreprises souhaitant aller plus loin dans leur reporting ESG.<\/li><\/ul><p>Chaque indicateur est identifi\u00e9 par un ID (ex. B3, C5) et pr\u00e9cise s\u2019il est obligatoire ou conditionnel (\u00ab si applicable \u00bb).<\/p><p>Pour mieux comprendre les diff\u00e9rences entre les r\u00e9f\u00e9rentiels ESG existants, vous pouvez \u00e9galement consulter notre comparatif <a href=\"https:\/\/group-gac.com\/csrd-vsme-midcap-reporting-rse\/?utm_source=chatgpt.com\">CSRD, VSME et MidCap<\/a>.<\/p><p>Vous pouvez \u00e9galement consulter notre <a href=\"https:\/\/group-gac.com\/rapport-vsme\/?utm_source=chatgpt.com\">rapport VSME<\/a> pour visualiser concr\u00e8tement la structuration d\u2019un reporting ESG bas\u00e9 sur le r\u00e9f\u00e9rentiel VSME.<\/p><p>Cette page pr\u00e9sente la r\u00e9partition des 50 indicateurs VSME par grande th\u00e9matique ainsi que le document t\u00e9l\u00e9chargeable d\u00e9taillant l\u2019ensemble 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 50 indicateurs ESG du r\u00e9f\u00e9rentiel VSME\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=\"728\" height=\"1030\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2-728x1030.png\" class=\"attachment-large size-large wp-image-479805\" alt=\"Indicateurs VSME et liste 50 indicateurs ESG EFRAG pour le rapport de durabilit\u00e9 des PME, document G.A.C. Group.\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2-728x1030.png 728w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2-212x300.png 212w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2-768x1086.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2-1086x1536.png 1086w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2026\/05\/1ere-page-kiosk-2.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\">Pr\u00e9sentation des indicateurs dans 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>Dans un rapport VSME, 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 VSME pour d\u00e9couvrir un exemple concret de reporting ESG structur\u00e9 selon le r\u00e9f\u00e9rentiel VSME.<\/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 VSME\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 50 indicateurs VSME 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 50 indicateurs ESG du r\u00e9f\u00e9rentiel VSME sont r\u00e9partis en quatre grandes cat\u00e9gories : G\u00e9n\u00e9ral (8 indicateurs), Environnement (27 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\">27 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 VSME 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\"><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><p>Le r\u00e9f\u00e9rentiel VSME 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><\/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 VSME 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\"><p>Pour aider les PME \u00e0 collecter et piloter leurs 50 indicateurs VSME, nous avons con\u00e7u une plateforme d\u00e9di\u00e9e : Kiosk.<\/p><p>Cette solution permet de :<\/p><ul><li>Centraliser la collecte des indicateurs au sein d\u2019un r\u00e9f\u00e9rentiel unique<\/li><li>Structurer le reporting conform\u00e9ment aux exigences du r\u00e9f\u00e9rentiel VSME<\/li><li>Suivre et piloter les indicateurs dans le temps<\/li><li>Produire une d\u00e9claration de durabilit\u00e9 conforme et exploitable<\/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-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-354d857 e-flex e-con-boxed e-con e-parent\" data-id=\"354d857\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\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 VSME : liste des 50 indicateurs ESG pour PME","_seopress_titles_desc":"Quels indicateurs faut-il suivre dans un rapport VSME ? D\u00e9couvrez la liste compl\u00e8te des 50 indicateurs du r\u00e9f\u00e9rentiel VSME, 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":"Mod\u00e8le de rapport VSME : structure et contenu du reporting ESG pour PME","_seopress_social_fb_desc":"\u00c0 quoi ressemble un rapport VSME ? 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