ESG transition of a manufacturing SME

ABV Development supports the SME in implementing its sustainability reporting according to the VSME standard (Voluntary Sustainability Reporting Standard for non-listed SMEs).

The process begins with a double materiality analysis tailored to the company's size and sector, allowing for the identification of the most relevant ESG topics.

The core VSME module (11 ESG topics) is documented and structured to meet the expectations of client contractors subject to CSRD, for whom the SME is part of the value chain (Scope 3).

A complete carbon footprint assessment is carried out, covering all three emission scopes in accordance with recognized methodologies.

Scope 1 emissions (combustion, processes, fleet vehicles) and Scope 2 emissions (consumed electrical energy) are quantified based on the SME's consumption data.

Scope 3 is mapped to identify the most significant sources (raw material purchases, upstream and downstream transport, waste generated) and establish a baseline for reduction.

Based on the established carbon footprint, ABV Development assists SMEs in implementing a CO2 management system structured according to the requirements of the CO2 Performance Ladder® (a framework initially developed in the Netherlands by SKAO and introduced in Belgium).

This certification, recognized in Belgian public procurement through a price bonus mechanism, provides a direct competitive advantage for the public tenders to which the SME responds.

A diagnosis of material, water, and waste flows is carried out on the production lines.

ABV Development identifies opportunities for circular optimization: source reduction, byproduct reuse, waste recovery in certified channels, and the use of secondary raw materials.

Concrete recommendations are formulated, linked to the available funding mechanisms for the resulting investments.

ABV Development assists SMEs in implementing environmental management systems (ISO 14001) and quality management systems (ISO 9001), following the Plan-Do-Check-Act method.

Our support covers existing situation analysis, QSE policy definition, implementation of documented processes, training of internal teams, and preparation for certification audits.

The SME has an internal product development team whose activities fall under industrial research and experimental development.

ABV Development verifies the eligibility of researchers (required scientific degrees, nature of R&D projects) and implements the exemption from professional withholding tax, which can amount to 80% of the tax withheld from the salaries of eligible researchers.

Prior notification on the BELSPO platform is managed by ABV Development.

Ongoing development projects (improvement of manufacturing processes, development of new materials, energy optimization of equipment) are analyzed against available public funding schemes: Win4Company in Wallonia, Innoviris in Brussels, VLAIO in Flanders.

Intervention rates for experimental development can reach 40 to 55% of eligible costs for an SME, with an increase if partnered with a research center.

ABV Development prepares the application files and provides administrative follow-up until the funding decision.

Investments in energy efficiency, environmental protection, and eco-friendly R&D made by the SME as part of its transition are reviewed against the three categories of Investment Deduction (DPI) reformed on January 1, 2025: basic deduction (10% for SMEs), thematic deduction (40% for SMEs for energy/environment/sustainable digital investments), and technological deduction (13.5% or 20.5% spread over time for patent and R&D investments).

ABV Development structures and optimizes the application of these deductions in coordination with the SME's accountant.