{"id":89030,"date":"2025-01-20T14:39:49","date_gmt":"2025-01-20T14:39:49","guid":{"rendered":"https:\/\/www.ecoonline.com\/?p=89030"},"modified":"2025-01-22T10:10:03","modified_gmt":"2025-01-22T10:10:03","slug":"vsme-efrags-esg-guidelines-til-smver","status":"publish","type":"post","link":"https:\/\/www.ecoonline.com\/da\/blog\/vsme-efrags-esg-guidelines-til-smver\/","title":{"rendered":"VSME: EFRAGs ESG-guidelines til SMV\u2019er"},"content":{"rendered":"\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-bottom:var(--wp--preset--spacing--30); \" id=\"chapter-1\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<p>I december 2024 udgav EFRAG deres <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/VSME%20Standard.pdf\">\u2019Voluntary Sustainability Reporting Standard for non-listed SMEs (VSMEs)\u2019<\/a>, som er en ESG-standard m\u00e5lrettet de sm\u00e5 og mellemstore virksomheder, der endnu ikke er underlagt kravene i <a href=\"https:\/\/www.ecoonline.com\/da\/blog\/hvad-er-csrd\/\">CSRD<\/a>. VSME skal guide SMV\u2019er i den, for nu frivillige, b\u00e6redygtighedsrapportering, de st\u00e5r overfor. I den her artikel kigger vi n\u00e6rmere p\u00e5 EFRAGs nye ESG-guidelines til SMV\u2019er, VSME.<\/p>\n\n\n\n<p><em>EFRAG (European Financial Reporting Advisory Group) er teknisk r\u00e5dgiver for EU-Kommissionen og har ogs\u00e5 udviklet <\/em><a href=\"https:\/\/www.ecoonline.com\/da\/blog\/esrs-i-en-noeddeskal\/\"><em>ESRS-standarderne<\/em><\/a><em> under EU\u2019s CSRD-direktiv.<\/em><\/p>\n\n\n\n<!--HubSpot Call-to-Action Code --><span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-7e4668db-3fb2-42a9-989a-f3013367ff1f\"><span class=\"hs-cta-node hs-cta-7e4668db-3fb2-42a9-989a-f3013367ff1f\" id=\"hs-cta-7e4668db-3fb2-42a9-989a-f3013367ff1f\"><!--[if lte IE 8]><div id=\"hs-cta-ie-element\"><\/div><![endif]--><a href=\"https:\/\/hubspot-cta-redirect-eu1-prod.s3.amazonaws.com\/cta\/redirect\/144606870\/7e4668db-3fb2-42a9-989a-f3013367ff1f\" ><img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-7e4668db-3fb2-42a9-989a-f3013367ff1f\" style=\"border-width:0px;\" src=\"https:\/\/hubspot-no-cache-eu1-prod.s3.amazonaws.com\/cta\/default\/144606870\/7e4668db-3fb2-42a9-989a-f3013367ff1f.png\"  alt=\"Tilmeld dig vores minikursus om CSRD her og modtag 6 korte lektioner p\u00e5 din  mail &gt;\"\/><\/a><\/span><script charset=\"utf-8\" src=\"https:\/\/js-eu1.hscta.net\/cta\/current.js\"><\/script><script type=\"text\/javascript\"> hbspt.cta.load(144606870, '7e4668db-3fb2-42a9-989a-f3013367ff1f', {\"useNewLoader\":\"true\",\"region\":\"eu1\"}); <\/script><\/span><!-- end HubSpot Call-to-Action Code -->\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-bottom:var(--wp--preset--spacing--10); \" id=\"chapter-2\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-large-font-size\">Hvorfor er der brug for frivillige ESG-standarder til SMV\u2019er?<\/h2>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Det er endnu ikke alle virksomheder, der er underlagt kravene i <a href=\"https:\/\/www.ecoonline.com\/da\/blog\/hvad-er-csrd\/\">CSRD<\/a>; det g\u00e6lder bl.a. virksomheder med f\u00e6rre end 250 ansatte, der f\u00f8rst kommer med i 2026. Alligevel bliver mange SMV\u2019er allerede p\u00e5virket af kravene til CSRD og ESG-rapportering. EFRAGs VSME er en frivillig standard, som SMV\u2019er kan bruge, hvis de af forskellige \u00e5rsager \u00f8nsker at komme i gang nu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Stigende krav fra kunder<\/h3>\n\n\n\n<p>Som underleverand\u00f8r begynder mange SMV\u2019er at opleve stigende krav til at levere specifikke data og informationer, hvis de har kunder, som er underlagt CSRD. Mange SMV\u2019er befinder sig i de st\u00f8rre virksomheders <a href=\"https:\/\/www.ecoonline.com\/da\/blog\/hvad-er-scope-1-2-og-3\/\">\u2019scope 3\u2019<\/a>, og derfor vil de blive p\u00e5virket af de nye lovkrav uden selv at skulle leve op til dem endnu. EFRAGs VSME-standard skal g\u00f8re det nemmere for SMV\u2019er at im\u00f8dekomme disse krav.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Stigende krav fra banker og investorer<\/h3>\n\n\n\n<p>Mange virksomheder oplever ogs\u00e5 stigende krav fra finansielle parter som banker og investorer til at levere bestemte data om bl.a. b\u00e6redygtighed. Derfor er form\u00e5let med VSME ogs\u00e5 at g\u00f8re denne opgave nemmere for de sm\u00e5 og mellemstore virksomheder.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eget \u00f8nske om en struktureret tilgang til ESG<\/h3>\n\n\n\n<p>Der er ogs\u00e5 mange SMV\u2019er, der p\u00e5 eget initiativ \u00f8nsker at komme i gang med ESG, selvom de endnu ikke er lovm\u00e6ssigt forpligtet til det. EFRAGs VSME har derfor et m\u00e5l om at hj\u00e6lpe SMV\u2019er med at forbedre h\u00e5ndteringen af de b\u00e6redygtighedsudfordringer, de st\u00e5r overfor. Hvis man som SMV har et \u00f8nske om at s\u00e6tte mere struktur p\u00e5 ESG-arbejdet allerede nu, kan de nye standarder alts\u00e5 bruges som et v\u00e6rkt\u00f8j til dette.<\/p>\n\n\n\n<!--HubSpot Call-to-Action Code --><span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-141a95d3-9feb-4e98-9746-24b0cf75cfa5\"><span class=\"hs-cta-node hs-cta-141a95d3-9feb-4e98-9746-24b0cf75cfa5\" id=\"hs-cta-141a95d3-9feb-4e98-9746-24b0cf75cfa5\"><!--[if lte IE 8]><div id=\"hs-cta-ie-element\"><\/div><![endif]--><a href=\"https:\/\/hubspot-cta-redirect-eu1-prod.s3.amazonaws.com\/cta\/redirect\/144606870\/141a95d3-9feb-4e98-9746-24b0cf75cfa5\" ><img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-141a95d3-9feb-4e98-9746-24b0cf75cfa5\" style=\"border-width:0px;\" src=\"https:\/\/hubspot-no-cache-eu1-prod.s3.amazonaws.com\/cta\/default\/144606870\/141a95d3-9feb-4e98-9746-24b0cf75cfa5.png\"  alt=\"New call-to-action\"\/><\/a><\/span><script charset=\"utf-8\" src=\"https:\/\/js-eu1.hscta.net\/cta\/current.js\"><\/script><script type=\"text\/javascript\"> hbspt.cta.load(144606870, '141a95d3-9feb-4e98-9746-24b0cf75cfa5', {\"useNewLoader\":\"true\",\"region\":\"eu1\"}); <\/script><\/span><!-- end HubSpot Call-to-Action Code -->\n\n\n\n<p><\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-bottom:var(--wp--preset--spacing--30); \" id=\"chapter-3\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-large-font-size\">Hvem skal f\u00f8lge VSME?<\/h2>\n\n\n\n<p>VSME-standarden er frivillig at f\u00f8lge og er m\u00e5lrettet sm\u00e5 og mellemstore virksomheder, som endnu ikke er lovm\u00e6ssigt forpligtet til at f\u00f8lge CSRD. De nye ESG-guidelines til SMV\u2019er er s\u00e6rligt relevante, hvis I oplever de tidligere n\u00e6vnte krav fra kunder eller finansielle parter, eller hvis I \u00f8nsker at v\u00e6re p\u00e5 forkant og tage hul p\u00e5 ESG-rapportering allerede nu.<\/p>\n\n\n\n<p>VSME-standarden er frivillig at f\u00f8lge og er m\u00e5lrettet sm\u00e5 og mellemstore virksomheder, som endnu ikke er lovm\u00e6ssigt forpligtet til at f\u00f8lge CSRD. De nye ESG-guidelines til SMV\u2019er er s\u00e6rligt relevante, hvis I oplever de tidligere n\u00e6vnte krav fra kunder eller finansielle parter, eller hvis I \u00f8nsker at v\u00e6re p\u00e5 forkant og tage hul p\u00e5 ESG-rapportering allerede nu.<\/p>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading has-large-font-size\">Hvad indeholder EFRAGs VSME?<\/h2>\n\n\n\n<p>Den nye VSME-standard kan sidestilles med de eksisterende <a href=\"https:\/\/www.ecoonline.com\/da\/blog\/esrs-i-en-noeddeskal\/\">ESRS-standarder<\/a> for st\u00f8rre virksomheder, der ligger under CSRD-direktivet. VSME d\u00e6kker de samme omr\u00e5der, men er nedskaleret til at passe til sm\u00e5 og mellemstore virksomheder.<\/p>\n\n\n\n<p>VSME-standarden best\u00e5r af to moduler, som din virksomhed kan bruge til at udarbejde jeres ESG-rapport: <em>\u2019Basic Module\u2019<\/em> og <em>\u2019Comprehensive Module\u2019<\/em>. Nedenfor kigger vi n\u00e6rmere p\u00e5 de to moduler.<\/p>\n\n\n\n<p><strong>Godt at vide, hvis du f\u00f8lger standarden:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rapporter skal v\u00e6re sammenlignelige: I skal rapportere sammenlignelige oplysninger for det foreg\u00e5ende \u00e5r med undtagelse af metrikker, der oplyses for f\u00f8rste gang. I skal rapportere sammenlignelige oplysninger fra det andet rapporterings-\u00e5r.<\/li>\n\n\n\n<li>Relevans: I skal kun medtage oplysninger, I vurderer, er relevante. Hvis noget er udeladt, antages det at v\u00e6re anset som ikke relevant for jeres virksomhed.<\/li>\n<\/ul>\n\n\n\n<p>Du kan l\u00e6se mere om principperne bag standarden i <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/VSME%20Standard.pdf\">EFRAGs udgivelse her<\/a>.<\/p>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">Basis-modulet i VSME<\/h3>\n\n\n\n<p>Basismodulet er det prim\u00e6re modul i VSME, og det indeholder de mest grundl\u00e6ggende ESG-oplysninger. Det d\u00e6kker de samme temaer, som virksomheder underlagt CSRD skal rapportere p\u00e5 if\u00f8lge ESRS. Som virksomhed skal I alts\u00e5 rapportere p\u00e5 de omr\u00e5der inden for environment, social og governance (ESG), som I vurderer er relevante for jeres virksomhed.<\/p>\n\n\n\n<p>Basismodulet indeholder 11 overordnede oplysningspunkter om ESG:<\/p>\n\n\n\n<p><strong><u>Generelle oplysninger:<\/u><\/strong><\/p>\n\n\n\n<p><strong>B1 \u2013 Grundlag for udarbejdelsen<\/strong><\/p>\n\n\n\n<p>Herunder skal I redeg\u00f8re for, om I har valgt at kun bruge basis-modulet, eller om I bruger b\u00e5de basis-modulet og det omfattende modul \/ PAT-modulet. Hvis I har nogen certifikater e.l. indenfor b\u00e6redygtighed, skal I kort beskrive disse.<\/p>\n\n\n\n<p><strong>B2 \u2013 Indsatser, politikker og initiativer for b\u00e6redygtig omstilling<\/strong><\/p>\n\n\n\n<p>Hvis I har indf\u00f8rt specifikke indsatser, politikker eller fremtidige initiativer for at omstille jer til en mere b\u00e6redygtig \u00f8konomi og fremtid, skal I angive det under dette punkt.<\/p>\n\n\n\n<p><strong><u>Milj\u00f8m\u00e6ssige temaer:<\/u><\/strong><\/p>\n\n\n\n<p><strong>B3 \u2013 Energi og drivhusgasudledninger<\/strong><\/p>\n\n\n\n<p><strong>B4 \u2013 Forurening af luft, vand og jord<\/strong><\/p>\n\n\n\n<p><strong>B5 \u2013 Biodiversitet<\/strong><\/p>\n\n\n\n<p><strong>B6 \u2013 Vand<\/strong><\/p>\n\n\n\n<p><strong>B7 \u2013 Ressourceforbrug, cirkul\u00e6r \u00f8konomi og affaldsh\u00e5ndtering<\/strong><\/p>\n\n\n\n<p><strong><u>Sociale temaer:<\/u><\/strong><\/p>\n\n\n\n<p><strong>B8 \u2013 Egen arbejdsstyrke: Generelle informationer<\/strong><\/p>\n\n\n\n<p><strong>B9 \u2013 Egen arbejdsstyrke: Sundhed og sikkerhed<\/strong><\/p>\n\n\n\n<p><strong>B10 \u2013 Egen arbejdsstyrke: Vederlag, overenskomster og uddannelse<\/strong><\/p>\n\n\n\n<p><strong><u>Ledelsesm\u00e6ssige temaer:<\/u><\/strong><\/p>\n\n\n\n<p><strong>B11 \u2013 Domme og b\u00f8der for korruption og bestikkelse<\/strong><\/p>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\">PAT-modulet \/ det omfattende modul i VSME<\/h3>\n\n\n\n<p>I EFRAGs egen udgivelse, kaldes dette for \u2019Comprehensive Module\u2019, men du vil sikkert st\u00f8de p\u00e5 b\u00e5de \u2019narrativt\u2019 og \u2019PAT-modulet\u2019, hvis du l\u00e6ser danske artikler om emnet. PAT st\u00e5r for Policies, Actions og Targets (politikker, handlinger og m\u00e5l p\u00e5 dansk), og det er netop de ting, der ligger bag dette modul. For hvis I allerede har udarbejdet nogle politikker, igangsat nogle handlinger og defineret nogle m\u00e5l, s\u00e5 giver det mening at f\u00f8lge dette modul i jeres rapportering.<\/p>\n\n\n\n<p>Dette modul er lavet til virksomheder, som \u00f8nsker at g\u00e5 mere i dybden med b\u00e6redygtighedsarbejdet. Hvis I v\u00e6lger at bruge dette modul, kr\u00e6ver det, at I udf\u00f8rer en <a href=\"https:\/\/www.ecoonline.com\/da\/blog\/guide-til-dobbeltvaesentlighedsanalyse\/\">v\u00e6sentlighedsanalyse<\/a>.<\/p>\n\n\n\n<p>PAT-modulet best\u00e5r af ni oplysningspunkter:<\/p>\n\n\n\n<p><strong><u>Generelle oplysninger:<\/u><\/strong><\/p>\n\n\n\n<p><strong>C1 \u2013 Strategi, forretningsmodel og b\u00e6redygtighed &#8211; relaterede initiativer<\/strong><\/p>\n\n\n\n<p>Her skal I redeg\u00f8re for de v\u00e6sentligste elementer i jeres b\u00e6redygtighedsstrategi og forretningsmodel.<\/p>\n\n\n\n<p><strong>C2 \u2013 Praksis, politikker og fremtidige initiativer for omstilling til en mere b\u00e6redygtig \u00f8konomi<\/strong><\/p>\n\n\n\n<p>Hvis I har indf\u00f8rt specifikke indsatser, politikker eller fremtidige initiativer for at omstille jer til en mere b\u00e6redygtig \u00f8konomi og fremtid, skal I angive det under dette punkt.<\/p>\n\n\n\n<p><strong><u>Milj\u00f8m\u00e6ssige temaer:<\/u><\/strong><\/p>\n\n\n\n<p><strong>C3 &#8211; M\u00e5l for reduktion af drivhusgasser og klimaomstilling<\/strong><\/p>\n\n\n\n<p><strong>C4 \u2013 Klimarisici<\/strong><\/p>\n\n\n\n<p><strong><u>Sociale temaer:<\/u><\/strong><\/p>\n\n\n\n<p><strong>C5 \u2013 Yderligere informationer om egen arbejdsstyrke<\/strong><\/p>\n\n\n\n<p><strong>C6 \u2013 Egen arbejdsstyrke: Menneskerettighedspolitikker og -processer<\/strong><\/p>\n\n\n\n<p><strong>C7 &#8211; Alvorlige negative menneskerettighedsh\u00e6ndelser<\/strong><\/p>\n\n\n\n<p><strong><u>Ledelsesm\u00e6ssige temaer:<\/u><\/strong><\/p>\n\n\n\n<p><strong>C8 &#8211; Indt\u00e6gter fra visse sektorer og udelukkelse fra reference-benchmarks i EU<\/strong><\/p>\n\n\n\n<p><strong>C9 \u2013 K\u00f8nsdiversitet i ledelsen<\/strong><\/p>\n\n\n\n<p>Du kan l\u00e6se om alle de ovenst\u00e5ende oplysningspunkter (B1-B11 og C1-C9) i EFRAGs VSME-standard.<\/p>\n\n\n\n<!--HubSpot Call-to-Action Code --><span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-c2d05841-138a-4b4f-b34f-0438cbb7c0fc\"><span class=\"hs-cta-node hs-cta-c2d05841-138a-4b4f-b34f-0438cbb7c0fc\" id=\"hs-cta-c2d05841-138a-4b4f-b34f-0438cbb7c0fc\"><!--[if lte IE 8]><div id=\"hs-cta-ie-element\"><\/div><![endif]--><a href=\"https:\/\/hubspot-cta-redirect-eu1-prod.s3.amazonaws.com\/cta\/redirect\/144606870\/c2d05841-138a-4b4f-b34f-0438cbb7c0fc\" ><img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-c2d05841-138a-4b4f-b34f-0438cbb7c0fc\" style=\"border-width:0px;\" src=\"https:\/\/hubspot-no-cache-eu1-prod.s3.amazonaws.com\/cta\/default\/144606870\/c2d05841-138a-4b4f-b34f-0438cbb7c0fc.png\"  alt=\"csrd\"\/><\/a><\/span><script charset=\"utf-8\" src=\"https:\/\/js-eu1.hscta.net\/cta\/current.js\"><\/script><script type=\"text\/javascript\"> hbspt.cta.load(144606870, 'c2d05841-138a-4b4f-b34f-0438cbb7c0fc', {\"useNewLoader\":\"true\",\"region\":\"eu1\"}); <\/script><\/span><!-- end HubSpot Call-to-Action Code -->\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-bottom:var(--wp--preset--spacing--30); \" id=\"chapter-4\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-large-font-size\">S\u00e5dan kommer du i gang med VSME og ESG-rapportering<\/h2>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>F\u00f8rst og fremmest anbefaler vi, at du bruger alle de v\u00e6rkt\u00f8jer og retningslinjer, der er til r\u00e5dighed fra bl.a. EFRAG, Erhvervsstyrelsen mfl. til at l\u00e6ne dig op ad.<\/p>\n\n\n\n<p>Derudover kan du med fordel bruge en softwarel\u00f8sning til at samle alle dine data, s\u00e5 selve rapporteringsprocessen bliver nemmere, og du sikrer korrekte tal. <a href=\"https:\/\/www.ecoonline.com\/da\/baeredygtighed\">Du kan l\u00e6se mere om vores software til ESG- og b\u00e6redygtighedsrapportering her &gt;<\/a><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<\/div>\n\t\t\n\t        <\/section>\n","protected":false},"excerpt":{"rendered":"<p>I december 2024 udgav EFRAG deres \u2019Voluntary Sustainability Reporting Standard for non-listed SMEs (VSMEs)\u2019, som er en ESG-standard m\u00e5lrettet de sm\u00e5 og mellemstore virksomheder, der endnu ikke er underlagt kravene i CSRD. <\/p>\n","protected":false},"author":9,"featured_media":89959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"content-type":"","footnotes":"","_links_to":"","_links_to_target":""},"category":[207],"tags":[294,293],"item-type":[172],"class_list":["post-89030","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-3","tag-esg-guidelines-til-smver","tag-vsme","item-type-artiklerartikler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VSME: EFRAGs ESG-guidelines til SMV\u2019er | EcoOnline<\/title>\n<meta name=\"description\" content=\"L\u00e6s om VSME, EFRAGs ESG-guidelines til SMV\u2019er. 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