Building an ESG baseline framework for a small enterprise : the case of EMS
Alas, Evelin (2025)
2025
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Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-2025101025848
https://urn.fi/URN:NBN:fi:amk-2025101025848
Tiivistelmä
This thesis explores how an SME can take its first structured steps toward ESG reporting by developing a tailored framework based on the VSME Standard. The case company, EMS – a Danish steel fabricator in the energy sector – faces increasing sustainability expectations from its customers. The author’s personal interest in practical, real-world solutions for making companies more sustainable shaped the approach taken in this thesis. The aim was to create a usable ESG baseline that fits the everyday realities of a small company like EMS.
The VSME framework was used as a foundation and combined with stakeholder analysis and a materiality matrix to build a simple, scalable starting point for ESG work. The research method of this thesis is based on a qualitative approach where the data has been collected through literature review, semi-structured interviews, and the company’s secondary data. The two most valuable outcomes for EMS were the development of a clear ESG baseline and a set of tailored opportunity areas that can support the company’s future sustainability work.
The VSME framework was used as a foundation and combined with stakeholder analysis and a materiality matrix to build a simple, scalable starting point for ESG work. The research method of this thesis is based on a qualitative approach where the data has been collected through literature review, semi-structured interviews, and the company’s secondary data. The two most valuable outcomes for EMS were the development of a clear ESG baseline and a set of tailored opportunity areas that can support the company’s future sustainability work.