SBTi Certified Experts registre Eglė Grigaitytė iš „Žemyna“ yra nurodyta kaip pirmoji ir vienintelė sertifikuota ekspertė Lietuvoje. Kas yra SBTi? SBTi – Science Based Targets initiative – yra tarptautinė iniciatyva, padedanti įmonėms rengti mokslu grįstus ŠESD mažinimo tikslus. Tokie tikslai siejami su tuo, kiek ir kaip įmonė turi mažinti savo emisijas, kad jos veiklos kryptis atitiktų klimato mokslo logiką. SBTi tikslų rengimas nėra vien komunikacinis įsipareigojimas. Įmonei reikia suprasti savo ŠESD duomenis, apsibrėžti emisijų apimtis, įvertinti mažinimo galimybes, modeliuoti…

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Preparing a sustainability report should begin with one question: why does the company need a sustainability report? For some companies, it is needed because of ESG requests from clients, partners or banks. For others, it is part of preparing for CSRD requirements. For others, it is a way to better understand their impact on the environment, employees, the supply chain and business governance. A clear purpose helps define the appropriate scope of the report. Not every company needs a complex or very extensive sustainability report. In some cases, it is enough to structure key ESG information in line with VSME. In other cases, more detailed preparation may

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A sustainability report is increasingly becoming a practical tool for companies to respond to questions from clients, banks, investors and supply chain partners. Although mandatory sustainability reporting under the CSRD does not apply to all companies, ESG information requests are already reaching small and medium-sized enterprises as well. A voluntary sustainability reporting standard is becoming increasingly relevant for companies that fall outside the scope of mandatory CSRD reporting. On 6 May 2026, the European Commission published a draft delegated act on a voluntary sustainability reporting standard for companies with up to 1,000 employees. This standard is based on…

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Companies often associate sustainability with additional initiatives, but in practice, many environmental actions are already part of everyday operations. According to the guidance prepared by EFRAG for the Voluntary Sustainability Reporting Standard for SMEs, climate change mitigation and climate change adaptation actions can include very practical measures. Climate change mitigation A company contributes to climate change mitigation when it implements measures such as improving energy efficiency, using LED lighting, modernising equipment, installing heat recovery systems, or purchasing or generating renewable energy. Low-carbon solutions are also important, including route optimisation,…

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In SMEs, sustainability does not begin with a separate sustainability function or with formal commitments. It begins when energy use, the choice of materials and services, employee retention and working conditions start to be seen in a broader context and gain clear business relevance. In SMEs, sustainability is more accurately understood as the relationship between specific practices and specific business outcomes, which develops differently across companies [1]. The role of the manager is particularly important here. SME managers are often the main shapers of the company’s sustainability direction and, in many cases, pioneers of good social and environmental practices…

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