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They trusted us: Dherte's testimonial on its transition from CSRD to VSME

Adrien CapozzaChief Data Officer

Many talk about sustainability. Dherte, on the other hand, took action. Faced with the uncertainties created by the Omnibus in early 2025, they didn't wait. With ABV Environment, they chose VSME: a pragmatic tool, adapted for SMEs, which structures a real ESG approach without the burden of CSRD.

What motivated you to choose VSME rather than continuing with CSRD, or abandoning the sustainability reporting project after the arrival of the Omnibus?

At Dherte, we had already undertaken significant consideration regarding sustainability and ESG requirements, particularly due to the growing expectations of our clients, public markets, and partners.

The arrival of the Omnibus created some uncertainties regarding CSRD obligations for companies of our size. However, we did not want to abandon the sustainability initiative we had started.

VSME seemed to us to be a more pragmatic, proportionate, and adapted solution to the operational reality of a construction company.

It allows for structuring a coherent ESG approach without immediately having to implement all the administrative complexity associated with full CSRD.

Our primary objective was to:

  • Better structure our environmental and social data,
  • Meet market expectations,
  • Gradually prepare for the future,
  • And develop a sustainability culture within the company.

How has the transition from the CSRD framework to VSME been beneficial for your company?

The shift to VSME allowed us to progress in a more concrete and realistic way.

In the construction sector, data is often distributed across construction sites, procurement, subcontractors, and field teams.

VSME allowed us to first focus on the essential topics:

  • Waste management,
  • Safety,
  • Consumption,
  • Suppliers,
  • Material traceability,
  • And environmental risks on site.

This progressive approach facilitated the involvement of operational teams, who sometimes find it harder to adopt very theoretical or complex frameworks.

The VSME also enabled us to:

  • Better identify our priorities,
  • Structure our indicators,
  • And create a solid foundation for potential future evolution towards more significant obligations.

What benefits have you observed since implementing your VSME?

Several concrete benefits have already been observed:

  • Better structuring of environmental data;
  • Improved awareness among site teams and support services;
  • Improved monitoring of waste and hazardous products;
  • Better document control;
  • A clearer view of our suppliers and subcontractors;
  •  And better preparation for client and public procurement requests.

The VSME also helped create a positive dynamic around sustainability, by making the issues more concrete and understandable for the teams.

Finally, it now helps us anticipate future regulatory requirements rather than having to react urgently later.

What advice would you give to other companies that feel a bit lost on the topic of sustainability, or who are hesitating between CSRD and VSME?

Our main advice would be not to wait until you're obligated to start.

Many companies still think that sustainability is solely an administrative burden, when it is also:

  • Organization,
  • Risk management,
  • Competitiveness,
  • And anticipating future expectations.

VSME is an excellent starting point for companies looking to structure their approach without immediately implementing overly complex reporting.

Don't try to do everything perfectly from the outset.

It is preferable to:

  • Start simply,
  • Identify priority areas,
  • Implement a few useful indicators,
  • Gradually involve teams,
  • And build a realistic approach tailored to the company's operations.

In the construction sector, concrete actions on site are still essential.

Sustainability needs to be operational, pragmatic, and hands-on.

Conclusion

Dherte's testimony illustrates a reality we regularly observe: sustainability isn't just for large corporations with dedicated teams. It can be approached progressively, operationally, and tailored to the size and activity of each organization.

VSME is a comprehensive tool that helps lay solid foundations: data structuring, team involvement, priority identification, and anticipating future requirements.

Structuring a concrete ESG approach tailored to real-world conditions: where to begin?

Let's discuss it together !