Soluzioni per PMI – PLA.SE.CO.

NOVITÀ 2025

Soluzione PMI/VSME

Framework semplificato per 50.000+ piccole medie imprese italiane s

Mercato PMI: L’Opportunità da €1,2 Miliardi

50.000+ PMI italiane dovranno adottare VSME (Voluntary Standard for SMEs) dal 2026

10x più grande del mercato corporate CSRD (~5.000 grandi imprese)

€3.500-€8.000 costo compliance medio vs €12.000-€25.000 corporate

Framework VSME Semplificato

PMI VSME (8 KPI)

✓ 8 KPI Module 5 semplificati
✓ Audit 4-7 giorni (-60%)
✓ Costi €3.500-€8.000 (-70%)
✓ Template disclosure pronti
✓ Focus Cerved/EcoVadis
✓ EV impact +10% a +18% 🚀

✓ EV impact +10% a +18% 🚀

Business Case PMI

Settore

Fatturato

Plastic Intensity

PC/Anno

NPV 5Y

ROI %

Payback

EV Uplift

Automotive SME

€75M

950 kg/€M

71.250 €145.200

287%

1.05 years

+12,5%

Packaging SME

€25M

4.200 kg/€M

105.000 €168.750

312%

0.98 years

+14,2%

Retail SME

€15M

1.800 kg/€M

27.000 €52.650

298%

1.02 years

+11,8%

🎯 Benefits PMI Specifici

+10-18%

Enterprise Value uplift (with survival premium 18-23%)

-20 a -35 bps

Spread reduction green loans (source: ABI 2024)

+10 Points

Cerved ESG Rating (62→72, boost +16.1%)

KPI Framework: 20 Settori Merceologici

Framework completo Corporate CSRD + PMI VSME + Benchmark settoriali

8 KPI PMI Semplificati (Module 5 VSME)

KPI

Unit of Measure

Simplify description

1. Plastica Riciclata

Tons/year

Disclosure semplificata tonnellate riciclo certificato

2. % Packaging Circolare

%

Percentuale imballaggio con contenuto riciclato

3. CO2 Evitata

Ton CO2e

Calcolo standard 1,8 kg CO2/kg plastica

4. Certificazioni Supply Chain

Qualitative

Fornitori certificati PSV/RecyClass

5. Green Loans

€ obtained

Finanziamenti agevolati ottenuti (spread -20 a -35 bps)

6. Rating ESG

Punti Cerved/EcoVadis

Focus rating Italia PMI (Cerved 62→72, +10 punti)

7. Partnership Riciclatori

No. contracts

Numero contratti stabili con impianti certificati

8. Compliance Regulatory PMI

Yes/No

Conformità Module 5 Business Partners VSME

Benchmark 20 Product Sectors

SECTOR

Plastic Intensity (kg/€M)

% packaging

Recycling Rate

CSRD Target

WACC

Penalty Risk

GDO

2,800

75%

18%

65%

5.2%

High

F&B

3,500

80%

15%

70%

5.5%

High

Packaging

4,200

95%

25%

80%

6.0%

Critical

Manufacturing

1,450

45%

22%

50%

6.2%

Medium

Fashion

1,200

35%

8%

45%

6.8%

Medium

Automotive

950 30%

28%

60%

5.8%

Medium-High

Electronics

850 40%

€12%

55%

7.2%

Medium

Real Estate

650 25%

20%

40%

5.0%

Low

Logistics

1,100

55%

16%

50%

5.5%

Medium

Pharma

1,800

60%

10%

65%

6.5%

High

Cosmetics

2,200

70%

14%

60%

6.8%

Medium-High

Hospitality

900 40%

12%

45%

6.0%

Medium

Healthcare

1,350

50%

8%

55%

5.8%

High

Retail

1,800

60%

16%

55%

5.9%

Medium-High

E-commerce

2,400

85%

20%

70%

7.5%

High

Chemical

3,100

65%

30%

75%

6.5%

Critical

Agriculture

1,600

45%

18%

50%

5.5%

Medium

Construction

750 35%

22%

45%

5.2%

Low

Energy

680 30%

15%

40%

4.8%

Low

Telecom

820 38%

19%

48%

5.4%

Medium