Consulting / VSME specialist
Flexibility that fits consulting reality
How Cuatro Tercios builds customized VSME workflows for Spanish SMEs with Palau
“For us, Palau is not about what you do, it's about how you work. That flexibility is essential for consultants today.”
Challenge
Supporting Spanish companies, especially SMEs, with sustainability reporting in a fast-changing and fragmented regulatory landscape.
Current process
- SMEs want to start reporting even when not yet obliged
- VSME, CSRD, and Spanish NFRD requirements overlap and create confusion
- Existing tools are rigid and framework-driven
- Consultants need to adapt quickly to client and regulatory changes
- Hard to reuse existing materiality work and reporting templates
- Most platforms force consultants into fixed structures
Key challenges
- Overlapping regulatory requirements
- Rigid framework-driven tools
- Lack of template reuse
- Need for rapid adaptation
- Fixed platform structures
Solution
Palau allowed Cuatro Tercios to build a fully customized, Spanish-adapted VSME workflow based on how they already work. Their own reporting template, questions, and structure were loaded into the platform, enriched with sector context, materiality results, CSRD logic, and policies. AI is then used to support first drafts, while consultants stay in control of structure and validation.
Results
- A Spanish VSME template adapted to local regulation
- One workflow that works for SMEs and future CSRD needs
- Easy reuse of existing materiality and reporting work
- Faster creation of first drafts using AI
- Full flexibility to adapt per client
- A tool that fits consulting reality, not the other way around
The Cuatro Tercios story
Cuatro Tercios supports Spanish companies with double materiality assessments, sustainability strategies, CSRD, and reporting. In 2025, they prepared several sustainability statements aligned with VSME for small companies that were not yet obliged to report but wanted to be ready for client demands. At the same time, Spain still applies national rules based on the NFRD, creating an additional layer of complexity.
The Palau moment
With thresholds changing and regulation still evolving, Cuatro Tercios saw the need for a sustainability statement that could work across frameworks. What stood out with Palau was the ability to adapt the structure instead of forcing companies into a predefined template.
How Cuatro Tercios uses Palau
Cuatro Tercios uses Palau to design Spanish-adapted VSME workflows that align with local regulations while staying flexible for client needs.
Building a Spanish-adapted VSME workflow
Loading their own reporting template, questions, and structure into the platform, adapted to Spanish regulations and enriched with sector-specific context.
Integrating prior work
Reusing prior materiality results and aligning disclosures with CSRD logic, structuring policies, actions, targets, and objectives.
AI-assisted drafting
Using AI to create first drafts while maintaining full control over structure and validation, and reusing templates across clients and projects.
Looking ahead
Eduardo sees Palau as a technological partner rather than just a tool. As regulation and client expectations continue to shift, consultants need flexibility more than ever. With customizable templates and adaptable workflows, Palau allows consultants to respond quickly to new frameworks, industries, and reporting needs, without being locked into a rigid system.
