{"id":5177,"date":"2026-10-19T11:40:54","date_gmt":"2026-10-19T09:40:54","guid":{"rendered":"https:\/\/riso.si\/splosno\/vsme-prostovoljno-trajnostno-porocanje\/"},"modified":"2026-10-19T13:09:37","modified_gmt":"2026-10-19T11:09:37","slug":"vsme-prostovoljno-trajnostno-porocanje","status":"publish","type":"post","link":"https:\/\/riso.si\/en\/csrd\/vsme-prostovoljno-trajnostno-porocanje\/","title":{"rendered":"VSME: prostovoljno trajnostnostno poro\u010danje za mala in srednja podjetja"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5177\" class=\"elementor elementor-5177\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5177hr e-con-full e-flex e-con e-parent\" data-id=\"c5177hr\" 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-c5177hs elementor-widget elementor-widget-spacer\" data-id=\"c5177hs\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5177b1 e-flex e-con-boxed e-con e-parent\" data-id=\"c5177b1\" 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-w5177in elementor-widget elementor-widget-text-editor\" data-id=\"w5177in\" 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 style=\"background-color: #f2f5f7; border-left: 4px solid var(--e-global-color-astglobalcolor0); padding: 20px 24px; margin-bottom: 20px;\"><p style=\"margin: 0; font-weight: 400;\"><strong>VSME<\/strong> je prostovoljni standard za trajnostnostno poro\u010danje malih in srednjih podjetij, ki ga je pripravil EFRAG. Nekotiranim mikro, malim in srednjim podjetjem (MSP) omogo\u010da, da na enem mestu in po enotni metodologiji odgovorijo na ESG zahteve bank, investitorjev in ve\u010djih kupcev.<\/p><\/div><p style=\"font-weight: 400;\">MSP-ji niso neposredni zavezanci po <a href=\"https:\/\/riso.si\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/\"><strong>direktivi CSRD<\/strong><\/a>, a vse pogosteje prejemajo trajnostnostne vpra\u0161alnike &#8211; vsak po svoje, z druga\u010dno strukturo in roki. VSME ta kaos standardizira: namesto da na deset razli\u010dnih zahtev odgovarjate desetkrat, pripravite eno poro\u010dilo, ki ga sprejmejo vsi. V Sloveniji pripravo poleg tega do 60 % sofinancira <a href=\"https:\/\/riso.si\/aktualni-razpisi-objava\/vesg-vavcer-za-pripravo-prostovoljnega-porocila-o-trajnostnosti-sps\/\"><strong>ESG vav\u010der Slovenskega podjetni\u0161kega sklada (SPS)<\/strong><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177s1 elementor-widget elementor-widget-spacer\" data-id=\"w5177s1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177h1 elementor-widget elementor-widget-heading\" data-id=\"w5177h1\" 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\">Kaj je standard VSME?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177t1 elementor-widget elementor-widget-text-editor\" data-id=\"w5177t1\" 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 style=\"font-weight: 400;\">VSME (<em>Voluntary Sustainability Reporting Standard for non-listed SMEs<\/em>) je standard, ki ga je EFRAG razvil v okviru paketa razbremenitev za MSP in ga 17. decembra 2024 predal Evropski komisiji, ta pa ga je 30. julija 2025 uradno potrdila s <strong>Priporo\u010dilom (EU) 2025\/1710<\/strong> (in nadgradila z <strong>Delegirano uredbo (EU) 2026\/1560<\/strong> z dne 3. julija 2026). Pomembno: VSME je prostovoljen in ne nalaga zakonske obveznosti poro\u010danja za MSP. Njegov namen je tr\u017eni in za\u0161\u010ditni: dati MSP-jem preprosto, sorazmerno orodje za odgovarjanje na zahteve po ESG podatkih ter omejiti zahteve velikih naro\u010dnikov v dobavnih verigah.<\/p><p style=\"font-weight: 400;\">Standard je zgrajen modularno, kar podjetju omogo\u010da, da poro\u010da na ravni, ki ustreza pri\u010dakovanjem njegovih dele\u017enikov:<\/p><div style=\"overflow-x: auto; margin: 15px 0 25px 0;\"><table style=\"width: 100%; border-collapse: collapse; text-align: left; font-size: 16px; border: 1px solid #dddddd;\"><thead><tr style=\"background-color: var(--e-global-color-astglobalcolor0); color: #ffffff;\"><th style=\"padding: 14px 16px; border: 1px solid #dddddd; width: 22%;\">Modul<\/th><th style=\"padding: 14px 16px; border: 1px solid #dddddd; width: 28%;\">Komu je namenjen<\/th><th style=\"padding: 14px 16px; border: 1px solid #dddddd; width: 50%;\">Vsebina razkritij<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #ffffff;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Osnovni modul (B1 &#8211; B11)<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Vsem MSP kot izhodi\u0161\u010de (zlasti mikro in malim podjetjem)<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Splo\u0161ne informacije (B1-B2), okolje (B3: energija in emisije TGP obsega 1 in 2 v CO\u2082ekv., B4-B7: onesna\u017eevanje, biotska raznovrstnost, voda, kro\u017eno gospodarstvo), delovna sila (B8-B10: zna\u010dilnosti, varnost in zdravje, pla\u010dila in usposabljanje), poslovno ravnanje (B11: obsodbe in globe za korupcijo in podkupovanje)<\/td><\/tr><tr style=\"background-color: #f9fafb;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Celoviti modul (C1 &#8211; C9)<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">MSP z zahtevnej\u0161imi dele\u017eniki (poslovne banke, veliki B2B kupci, investitorji)<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Nadgradnja osnovnega modula: poslovni model in strategija (C1-C2), cilji zmanj\u0161anja emisij TGP in podnebni prehod (C3), podnebna tveganja (C4), dodatne zna\u010dilnosti delovne sile (C5), politike in procesi \u010dlovekovih pravic ter huj\u0161i incidenti (C6-C7), prihodki iz dolo\u010denih sektorjev (C8), razmerje spolov v organu upravljanja (C9)<\/td><\/tr><\/tbody><\/table><\/div><p style=\"font-weight: 400;\">Med okoljskimi razkritji osnovnega modula je <strong>B3 (energija in emisije toplogrednih plinov)<\/strong>, kjer podjetje poro\u010da o porabi energije in emisijah v CO\u2082ekv. (GWP100) &#8211; smiselno izhodi\u0161\u010de je <a href=\"https:\/\/riso.si\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\"><strong>izra\u010dun oglji\u010dnega odtisa organizacije<\/strong><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177s2 elementor-widget elementor-widget-spacer\" data-id=\"w5177s2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177h2 elementor-widget elementor-widget-heading\" data-id=\"w5177h2\" 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\">Zakaj je VSME pomemben za MSP?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177t2 elementor-widget elementor-widget-text-editor\" data-id=\"w5177t2\" 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 style=\"font-weight: 400;\">Razlogi za pripravo poro\u010dila po standardu VSME so trije in vsi so poslovni:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 10px;\"><strong>Dostop do financiranja in poslov:<\/strong> Banke ESG podatke vse pogosteje vklju\u010dujejo v kreditne pogoje (npr. ban\u010dni vpra\u0161alnik SISBIZ), veliki kupci pa jih zahtevajo od dobaviteljev. Strukturirano poro\u010dilo izbolj\u0161a pogajalski polo\u017eaj pri obojih.<\/li><li style=\"margin-bottom: 10px;\"><strong>Prihranek \u010dasa pri odgovarjanju na vpra\u0161alnike:<\/strong> Namesto nekoordiniranih zahtev, ki vsaka posebej po\u017ere \u010das, eno VSME poro\u010dilo slu\u017ei kot enotni vir podatkov.<\/li><li><strong>Zakonska za\u0161\u010dita pred prekomernimi zahtevami (<em>value-chain cap<\/em>):<\/strong> S Priporo\u010dilom Evropske komisije (EU) 2025\/1710, Direktivo (EU) 2026\/470 (Omnibus I, preneseno z novelo ZGD-1O) in Delegirano uredbo (EU) 2026\/1560 prostovoljni standard predstavlja uradno zgornjo mejo podatkov, ki jih smejo veliki zavezanci po CSRD zahtevati od podjetij z do 1.000 zaposlenimi v svoji vrednostni verigi.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177s3 elementor-widget elementor-widget-spacer\" data-id=\"w5177s3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177h3 elementor-widget elementor-widget-heading\" data-id=\"w5177h3\" 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\">Kako poteka priprava VSME poro\u010dila?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177t3 elementor-widget elementor-widget-text-editor\" data-id=\"w5177t3\" 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 style=\"font-weight: 400;\">Postopek je zaradi modularnosti obvladljiv tudi za majhno ekipo:<\/p><ol style=\"font-weight: 400;\"><li style=\"margin-bottom: 8px;\"><strong>Dolo\u010ditev obsega<\/strong> &#8211; ali zado\u0161\u010da osnovni modul (B1-B11) ali dele\u017eniki zahtevajo tudi celoviti modul (C1-C9).<\/li><li style=\"margin-bottom: 8px;\"><strong>Analiza vrzeli<\/strong> &#8211; pregled, kateri podatki za izbrane podatkovne to\u010dke \u017ee obstajajo in kateri manjkajo (ve\u010d v \u010dlanku o <a href=\"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\"><strong>analizi vrzeli<\/strong><\/a>).<\/li><li style=\"margin-bottom: 8px;\"><strong>Zajem podatkov<\/strong> &#8211; poraba energije in emisije v CO\u2082ekv. (B3), podatki o delovni sili, upravljanju in ostalih relevantnih razkritjih.<\/li><li style=\"margin-bottom: 8px;\"><strong>Priprava poro\u010dila<\/strong> &#8211; strukturiran dokument po VSME standardu (in izvoz za potrebe <a href=\"https:\/\/riso.si\/csrd\/kaj-je-esg-trajnostno-porocilo\/\"><strong>ESG poro\u010dila<\/strong><\/a>).<\/li><li><strong>Neodvisni pregled in objava<\/strong> &#8211; kjer to zahteva financer ali pogoji javnega sofinanciranja (glej vav\u010der SPS spodaj).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177s4 elementor-widget elementor-widget-spacer\" data-id=\"w5177s4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-c5177g1 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c5177g1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5177g1s elementor-widget elementor-widget-spacer\" data-id=\"c5177g1s\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-c5177r1 e-flex e-con-boxed e-con e-parent\" data-id=\"c5177r1\" data-element_type=\"container\" data-e-type=\"container\" 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-c5177r1c1 e-con-full e-flex e-con e-child\" data-id=\"c5177r1c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5177r1h elementor-widget elementor-widget-heading\" data-id=\"c5177r1h\" 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\">Kako poteka priprava v ESG ON<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5177r1b elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"c5177r1b\" 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 style=\"margin-top: 10px;\"><span style=\"display: inline-block; background-color: var(--e-global-color-astglobalcolor2); color: #ffffff; font-weight: 700; padding: 6px 14px; font-size: 14px; letter-spacing: 1px;\">VSME MODUL (M4) \u2022 TERA AI<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c5177r1c2 e-con-full e-flex e-con e-child\" data-id=\"c5177r1c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5177r1t elementor-widget elementor-widget-text-editor\" data-id=\"c5177r1t\" 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 style=\"font-weight: 400;\">Namenski <a href=\"https:\/\/esgon.si\/sl\/moduli\/vsme-modul\" target=\"_blank\" rel=\"noopener\"><strong>VSME modul (M4) v aplikaciji ESG ON<\/strong><\/a> vodi MSP skozi celoten postopek: identifikacijo podatkovnih to\u010dk osnovnih (B1-B11) in celovitih (C1-C9) razkritij, analizo vrzeli ter pripravo strukturiranega poro\u010dila. <a href=\"https:\/\/esgon.si\/sl\/moduli\/ogljicni-odtis\" target=\"_blank\" rel=\"noopener\"><strong>Modul za izra\u010dun oglji\u010dnega odtisa (CCF)<\/strong><\/a> pokrije podatke za razkritje B3, AI asistentka <strong>Tera<\/strong> pa iz internih dokumentov predlaga besedila za kvalitativna razkritja in skraj\u0161a ro\u010dno delo.<\/p><p style=\"font-weight: 400;\">Ker je platforma modularna, podjetje pla\u010da le tisto, kar potrebuje, ali pa izbere <a href=\"https:\/\/riso.si\/povprasevanje\/\"><strong>RISO storitev na klju\u010d<\/strong><\/a> ob podpori nepovratnih sredstev SPS.<\/p>\t\t\t\t\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-c5177g2 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c5177g2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5177g2s elementor-widget elementor-widget-spacer\" data-id=\"c5177g2s\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-c5177b2 e-flex e-con-boxed e-con e-parent\" data-id=\"c5177b2\" 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-w5177s5 elementor-widget elementor-widget-spacer\" data-id=\"w5177s5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177h4 elementor-widget elementor-widget-heading\" data-id=\"w5177h4\" 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\">Vav\u010der za sofinanciranje VSME poro\u010dila (SPS VESG - do 60 %)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177t4 elementor-widget elementor-widget-text-editor\" data-id=\"w5177t4\" 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 style=\"font-weight: 400;\">Za slovenska MSP je priprava VSME poro\u010dila sofinancirana. Slovenski podjetni\u0161ki sklad (SPS) je 5. junija 2026 objavil javni poziv <a href=\"https:\/\/riso.si\/aktualni-razpisi-objava\/vesg-vavcer-za-pripravo-prostovoljnega-porocila-o-trajnostnosti-sps\/\"><strong>Vav\u010der za pripravo prostovoljnega poro\u010dila o trajnostnosti (VESG)<\/strong><\/a>, ki je odprt do porabe sredstev oziroma najkasneje do 31. marca 2028:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 8px;\"><strong>Sofinanciranje:<\/strong> do <span style=\"color: var(--e-global-color-astglobalcolor2); font-weight: 700;\">60 % upravi\u010denih stro\u0161kov<\/span>.<\/li><li style=\"margin-bottom: 8px;\"><strong>Vi\u0161ina subvencije:<\/strong> od <strong>1.000,00 EUR do 9.999,99 EUR<\/strong>.<\/li><li style=\"margin-bottom: 8px;\"><strong>Razpisana sredstva:<\/strong> 1.236.000,00 EUR za obdobje 2026-2028 (Podnebni sklad RS).<\/li><li><strong>Upravi\u010denci:<\/strong> mikro, mala in srednja podjetja s sede\u017eem v Sloveniji (gospodarske dru\u017ebe, samostojni podjetniki, zadruge), z najmanj enim zaposlenim.<\/li><\/ul><p style=\"font-weight: 400;\">Upravi\u010deni so stro\u0161ki priprave prostovoljnega poro\u010dila o trajnostnosti po standardu VSME (oziroma poenostavljenih ESRS za MSP) pri zunanjem izvajalcu, neodvisnega pregleda s strani poobla\u0161\u010dene revizijske dru\u017ebe (poro\u010dilo z omejenim zagotovilom) ter objave poro\u010dila na portalu AJPES. <a href=\"https:\/\/riso.si\/aktualni-razpisi-objava\/vesg-vavcer-za-pripravo-prostovoljnega-porocila-o-trajnostnosti-sps\/\" style=\"color: var(--e-global-color-astglobalcolor2); font-weight: 700;\">Preverite vse pogoje in upravi\u010dene stro\u0161ke razpisa VESG \u00bb<\/a><\/p><p style=\"font-size: 15px; color: #555555;\"><em>Viri: EFRAG, VSME Standard (predan EK 17. 12. 2024); Priporo\u010dilo Komisije (EU) 2025\/1710 z dne 30. 7. 2025; Delegirana uredba Komisije (EU) 2026\/1560 z dne 3. 7. 2026; Slovenski podjetni\u0161ki sklad, javni poziv VESG (5. 6. 2026).<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177s6 elementor-widget elementor-widget-spacer\" data-id=\"w5177s6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177ftg_txt elementor-widget elementor-widget-text-editor\" data-id=\"w5177ftg_txt\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Pogosta vpra\u0161anja o standardu VSME (FAQ)<\/h2>\n\n<h3>Ali mora MSP poro\u010dati po VSME?<\/h3>\n<p>Ne. VSME je prostovoljen standard in ne nalaga zakonske obveznosti. Podjetja ga uporabijo, ker podatke zahtevajo banke, investitorji ali veliki kupci v dobavni verigi, ali ker \u017eelijo te zahteve obvladati na enem mestu. Za nekotirana MSP je to uradna sorazmerna alternativa poro\u010danju po polnih <a href=\"https:\/\/riso.si\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\">standardih ESRS<\/a>.<\/p>\n\n<h3>Kak\u0161na je razlika med osnovnim in celovitim modulom?<\/h3>\n<p>Osnovni modul (B1-B11) je izhodi\u0161\u010de in pokriva temeljna okoljska, dru\u017ebena in upravljavska razkritja (vklju\u010dno z energijo in emisijami TGP v B3). Celoviti modul (C1-C9) ga nadgradi z dodatnimi razkritji, kot so cilji zmanj\u0161anja emisij, podnebna tveganja in politike \u010dlovekovih pravic, ter je namenjen podjetjem, katerih banke ali kupci zahtevajo podrobnej\u0161e informacije.<\/p>\n\n<h3>Je VSME enako kot ESRS za velika podjetja?<\/h3>\n<p>Ne. ESRS so obvezni standardi za velike zavezance po CSRD (nad 1.000 zaposlenih in nad 450 mio EUR \u010distih prihodkov po ZGD-1O) in so bistveno obse\u017enej\u0161i. VSME je prostovoljen, ne zahteva kompleksne analize dvojne pomembnosti in je zasnovan posebej za zmogljivosti MSP.<\/p>\n\n<h3>Mora VSME poro\u010dilo pregledati revizor?<\/h3>\n<p>Sam standard VSME revizije ne zahteva, lahko pa jo zahteva financer ali pogoji javnega sofinanciranja. Pri uveljavljanju <a href=\"https:\/\/riso.si\/aktualni-razpisi-objava\/vesg-vavcer-za-pripravo-prostovoljnega-porocila-o-trajnostnosti-sps\/\">ESG vav\u010derja SPS (VESG)<\/a> je neodvisni pregled poobla\u0161\u010dene revizijske dru\u017ebe z omejenim zagotovilom obvezen pogoj za izpla\u010dilo subvencije.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177fsc elementor-widget elementor-widget-html\" data-id=\"w5177fsc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"VSME: prostovoljno trajnostnostno poro\u010danje za mala in srednja podjetja\",\n      \"description\": \"VSME je prostovoljni standard EFRAG za trajnostnostno poro\u010danje MSP - poenostavi ESG zahteve bank in kupcev, pripravo pa sofinancira vav\u010der SPS do 9.999,99 EUR.\",\n      \"inLanguage\": \"sl-SI\",\n      \"mainEntityOfPage\": \"https:\/\/riso.si\/csrd\/vsme-prostovoljno-trajnostno-porocanje\/\",\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"RISO d.o.o.\",\n        \"url\": \"https:\/\/riso.si\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"RISO d.o.o.\",\n        \"logo\": {\n          \"@type\": \"ImageObject\",\n          \"url\": \"https:\/\/riso.si\/wp-content\/uploads\/riso_logotip_hor.svg\"\n        }\n      }\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Ali mora MSP poro\u010dati po VSME?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Ne. 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VSME je prostovoljen, ne zahteva kompleksne analize dvojne pomembnosti in je zasnovan posebej za zmogljivosti MSP.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Mora VSME poro\u010dilo pregledati revizor?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Sam standard VSME revizije ne zahteva, lahko pa jo zahteva financer ali pogoji javnega sofinanciranja. Pri uveljavljanju ESG vav\u010derja SPS (VESG) je neodvisni pregled poobla\u0161\u010dene revizijske dru\u017ebe z omejenim zagotovilom obvezen pogoj za izpla\u010dilo subvencije.\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w5177s7 elementor-widget elementor-widget-spacer\" data-id=\"w5177s7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-c5177cta e-con-full e-flex e-con e-parent\" data-id=\"c5177cta\" 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-c5177ctat elementor-widget elementor-widget-template\" data-id=\"c5177ctat\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"2802\" class=\"elementor elementor-2802\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb6cd6 e-flex e-con-boxed e-con e-parent\" data-id=\"7fb6cd6\" data-element_type=\"container\" data-e-type=\"container\" 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-2cb336b e-con-full e-flex e-con e-child\" data-id=\"2cb336b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb44a85 elementor-widget elementor-widget-spacer\" data-id=\"eb44a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32da5e6 elementor-widget elementor-widget-heading\" data-id=\"32da5e6\" 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\">Pripravite svoje ESG poro\u010dilo brez stresa in nepredvidenih stro\u0161kov<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb193b1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fb193b1\" 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<div class=\"elementor-element elementor-element-aff3a81 elementor-widget elementor-widget-text-editor\" data-id=\"aff3a81\" 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>Ne glede na to, ali potrebujete sodobno programsko orodje za va\u0161o interno ekipo ali celovito izvedbo na klju\u010d, smo v RISO va\u0161a zanesljiva opora. Pi\u0161ite nam na <a style=\"color: #ffffff; text-decoration: underline;\" href=\"mailto:info@riso.si\"><strong>info@riso.si.<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cta2802r e-con-full e-flex e-con e-child\" data-id=\"cta2802r\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a37213 elementor-align-left elementor-tablet-align-left elementor-widget elementor-widget-button\" data-id=\"9a37213\" 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 elementor-animation-grow\" href=\"https:\/\/riso.si\/en\/povprasevanje\/\" 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\">Povpra\u0161evanje za storitev na klju\u010d \u00bb<\/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-09eb9a1 elementor-widget elementor-widget-spacer\" data-id=\"09eb9a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\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\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":5198,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[99],"tags":[],"class_list":["post-5177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Standard VSME za MSP in ESG vav\u010der SPS (do 60 %) | RISO<\/title>\n<meta name=\"description\" content=\"Standard VSME poenostavi trajnostnostno poro\u010danje za MSP in zahteve bank. 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