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VSME plausibility check: What it is, how it works and how to prepare

Anyone who prepares their report based on the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) on the DNK Platform can have it checked by our qualified, independent DNK expert reviewers. 

Why a plausibility check?

A plausibility-checked report is more than just a collection of data – it is a signal to the market. An external review inspires confidence, especially when dealing with banks, business partners and customers.

The check gives you:

  • Independent feedback: this verifies that your report meets the formal requirements of the VSME Standard.
  • Credibility: you’re showing that you take the topic of sustainability seriously and your reporting is transparent.
  • Visibility: at the end of the process, you’ll receive the DNK signet, which you can use in your communications.

What do the reviewers look out for? The four basic reporting principles 

The DNK plausibility check does not revise or audit the contents but is a professional assessment of the report. Our DNK expert reviewers analyse the information you have given in the Basic and Comprehensive Modules of the VSME according to four key criteria: consistency, coherence, ease of understanding and formal completeness (for the purpose of the VSME). The aim is to ensure that the individual disclosures match up and are clear, conclusive and comparable. 

The scope of the check covers the complete application of the Basic Module, taking into account the omission options allowed for in the standard (e.g. for confidential or sensitive data). According to the VSME guidelines, full reporting on all data points is not required in the Comprehensive Module. However, we do recommend filling in as much as possible, especially if the report is to be used in relation to third parties. The DNK plausibility check does not check receipts, sources or other supporting documents. 

How to get the DNK signet

The process on the DNK Platform is designed to be interactive to help you complete your report:

  1. Log onto the DNK Platform and start your VSME report. Use our in-tool checklists and guidance.
  2. As soon as the progress indicator in the database reaches 100%, the report is ready to check and can be submitted to the DNK (“Plausibility check”).
  3. The expert reviewers will look through your input. If anything is unclear or incomplete, you will be specifically notified directly on the platform. 
  4. You then revise your report based on their comments. 
  5. Once all the criteria are satisfied, the report is released. You receive the DNK signet to use in your communications and you can download the finished PDF report.

Our helpdesk is available should you have any questions.