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Due Diligence
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Build business model, value chain and IROs list
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Advanced GHG Emissions Calculation
Intro
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Resources
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ESRS Concepts
Double Materiality Assessment
Thresholds
Financial Materiality
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Dependencies
ESRS Disclosure Requirement Definitions
Environment
IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities
SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
GOV-3 Integration of sustainability-related performance in incentive schemes
E1-1 – Transition plan for climate change mitigation
E1-2 Policies related to climate change mitigation and adaptation
E1-3 – Actions and resources in relation to climate change policies
E1-4 – Targets related to climate change mitigation and adaptation
E1-5 – Energy consumption and mix
E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
E1-7 – GHG removals and GHG mitigation projects financed through carbon credits
E1-8 – Internal carbon pricing
E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities
E2-1 – Policies related to pollution
E2-2 – Actions and resources related to pollution
E2-3 – Targets related to pollution
E2-4 – Pollution of air, water and soil
E2-5 – Substances of concern and substances of very high concern
E2-6 – Anticipated financial effects from material pollutionrelated risks and opportunities
IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities
E3-1 – Policies related to water and marine resources
E3-2 – Actions and resources related to water and marine resources
E3-3 – Targets related to water and marine resources
E3-4 – Water consumption
E3-5 – Anticipated financial effects from material water and marine resources-related risks and opportunities
IRO-1 -Description of processes to identify and assess material biodiversity and ecosystem-related impacts,risks,dependencies and opportunities
SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business model
E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model
E4-2 – Policies related to biodiversity and ecosystems
E4-3 – Actions and resources related to biodiversity and ecosystems
E4-4 – Targets related to biodiversity and ecosystems
E4-5 – Impact metrics related to biodiversity and ecosystems change
E4-6 – Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities
IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts,risks and opportunities
E5-1 – Policies related to resource use and circular economy
E5-2 – Actions and resources related to resource use and circular economy
E5-3 – Targets related to resource use and circular economy
E5-4 – Resource inflows
E5-5 – Resource outflows
E5-6 – Anticipated financial effects from material resource use and circular economy-related risks and opportunities
Social
S1 - Objective
S1-SBM-2 – Interests and views of stakeholders
S1-SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
S1-1 – Policies related to own workforce
S1-2 – Processes for engaging with own workforce and workers’ representatives about impacts
S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns
S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to ow
S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S1-6 – Characteristics of the Undertaking’s Employees
S1-7 – Characteristics of non-employees in the undertaking’s own workforce
S1-8 – Collective bargaining coverage and social dialogue
S1-9 – Diversity metrics
S1-10 – Adequate wages
S1-11 – Social protection
S1-12 – Persons with disabilities
S1-13 – Training and skills development metrics
S1-14 – Health and safety metrics
S1-15 – Work-life balance metrics
S1-16 – Remuneration metrics (pay gap and total remuneration)
S1-17 – Incidents, complaints and severe human rights impacts
S2 - Objective
S2-SBM-2 Interests and views of stakeholders
S2-SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model
S2-1 – Policies related to value chain workers
S2-2 – Processes for engaging with value chain workers about impacts
S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns
S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related
S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S3 - Objective
S3-SBM-2 – Interests and views of stakeholders
S3-SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
S3-1 – Policies related to affected communities
S3-2 – Processes for engaging with affected communities about impacts
S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns
S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks
S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S4 - Objective
S4-SBM-2 – Interests and views of stakeholders
S4-SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
S4-1 – Policies related to consumers and end-users
S4-2 – Processes for engaging with consumers and end-users about impacts
S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
S4-4 – Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities re
S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
Governance
GOV-1 – The role of the administrative, management and supervisory bodies
IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
G1-1– Business conduct policies and corporate culture
G1-2 – Management of relationships with suppliers
G1-3 – Prevention and detection of corruption and bribery
G1-4 – Incidents of corruption or bribery
G1-5 – Political influence and lobbying activities
G1-6 – Payment practices
General Disclosures
MDR-T – Tracking effectiveness of policies and actions through targets
MDR-M – Metrics in relation to material sustainability matters
MDR-A – Actions and resources in relation to material sustainability matters
MDR-P – Policies adopted to manage material sustainability matters
IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement
IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities
SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
SBM-2 – Interests and views of stakeholders
SBM-1 – Strategy, business model and value chain
GOV–5 - Risk management and internal controls over sustainability reporting
GOV–4 - Statement on due diligence
GOV-3 – Integration of sustainability-related performance in incentive schemes
GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
GOV-1 – The role of the administrative, management and supervisory bodies
BP-2 – Disclosures in relation to specific circumstances
BP-1 – General basis for preparation of the sustainability statement
VSME Concepts
Objective of this Standard and to which undertakings it applies
Structure of this Standard
Principles for the preparation of the sustainability report (Basic and Comprehensive Module)
Basic Module
Comprehensive Module
Defined terms
VSME Disclosure Requirement Definitions
Environment
B3 – Energy and greenhouse gas emissions
B4 – Pollution of air, water and soil
B5 – Biodiversity
B6 – Water
B7 – Resource use, circular economy and waste management
C3 – GHG reduction targets and climate transition
C4 – Climate risks
Social
B8 – Workforce – General characteristics
B9 – Workforce – Health and safety
B10 – Workforce – Remuneration, collective bargaining and training
C5 – Additional (general) workforce characteristics
C6 – Additional own workforce information - Human rights policies and processes
C7 – Severe negative human rights incidents
Governance
B11 – Convictions and fines for corruption and bribery
C8 – Revenues from certain sectors and exclusion from EU reference benchmarks
C9 – Gender diversity ratio in the governance body
General Disclosures
B1 – Basis for preparation
B2 – Practices, policies and future initiatives for transitioning towards a more sustainable economy
C1 – Strategy: Business Model and Sustainability – Related Initiatives
C2 – Description of practices, policies and future initiatives for transitioning towards a more sustainable economy
Docs
Guides
Advanced GHG Emissions Calculation
Financed emissions (PCAF)
Financed emissions (PCAF)
Financed emissions (PCAF)
Data quality scores
Financed-emissions data structure