VSME - Basic Module

Modified on Thu, 13 Nov at 10:38 AM

The Basic Module is designed for smaller businesses and serves as the minimum reporting requirement. It includes a reduced set of sustainability data points, covering only essential information. This makes it quicker and easier to complete, making it an ideal choice for SMEs that want to ensure compliance without extensive data collection.

The data points:

B1 - Basis for preparation
B1	24a	Please disclose if you have chosen only to report on the Basic Module or the Basic Module and the Comprehensive Module.
B1	24b	Have you omitted any disclosure that you deem classified or sensitive information?
B1	24b	If so, which?
B1	24c	What is the basis for preparation of your sustainability statement? Has it been prepared on a consolidated or individual basis?
B1	24d	List the subsidiaries included in your report, including the registered address.
B1	24e	What is your undertaking's legal form?
B1	24e	If other, please specify.
B1	24e	What is your NACE sector classification code?
B1	24e	What is the size of your balance sheet (in Euro)?
B1	24e	What is your turnover (in Euro)?
B1	24e	What is your number of employees?
B1	24e	Which employee counting methodology do you use - headcount or full-time equivalents?
B1	24e	Which employee counting methodology do you use - at the end of reporting period or as an average during the reporting period?
B1	24e	What is your country of operations and location of significant asset(s)?
B1	24e	Site
B1	24e	Address
B1	24e	Postal code
B1	24e	City
B1	24e	Country
B1	24e	Coordinates (geolocation)
B1	25	If you have obtained any sustainability-related certification or label, provide shall a brief description of those (including, where relevant, the issuers of the certification or label, date and rating score).

B2 – Practices, policies and future initiatives for transitioning towards a more sustainable economy
B2	26a	If your undertaking has put in place specific practices for transitioning towards a more sustainable economy, please describe them.
B2	26b	If your undertaking has put in place specific policies for transitioning towards a more sustainable economy, please describe them.
B2	26c	If your undertaking has put in place specific future initiatives for transitioning towards a more sustainable economy, please describe them.
B2	26d	If your undertaking has put in place specific targets to monitor the implementation of the policies and the progress achieved towards meeting such targets towards a more sustainable economy, please describe them.
B2	G 15a	If your undertaking is a cooperative, it may disclose the effective participation of workers, users or other interested parties or communities in governance.
B2	G 15b	If your undertaking is a cooperative, it may disclose the financial investment in the capital or assets of social economy entities referred to in the Council Recommendation of 29 September 2023 (excluding donations and contributions)
B2	G 16	If your undertaking is a cooperative, it may disclose any limits to the distribution of profits connected to the mutualistic nature or to the nature of the activities consisting in services of general economic interest (SGEI).

B3 – Energy and greenhouse gas emissions
B3	29	Disclose your total energy consumption in MWh.
B3	29	Renewable electricity
B3	29	If you obtain the necessary information, please provide a breakdown of your energy consumption by renewable and non-renewable electricity, plus renewable and non-renewable fuels.
B3	29	Non renewable electricity
B3	29	Total electricity
B3	29	Renewable fuels
B3	29	Non-renewable fuels
B3	29	Total fuels
B3	29	Renewable self-generated electricity
B3	29	Non-renewable self-generated electricity
B3	29	Total self-generated electricity
B3	29	Total energy
B3	30a	Disclose your estimated Scope 1 GHG emissions in tCO2eq (from owned or controlled sources).
B3	30b	Disclose the location-based Scope 2 emissions in tCO2eq (i.e. emissions from the generation of purchased energy, such as electricity, heat, steam or cooling)
B3	30b	Disclose the market-based Scope 2 emissions in tCO2eq
B3	30b	Total Scope 1 and Scope 2 GHG emissions (location-based)
B3	30b	Total Scope 1 and Scope 2 GHG emissions (market-based)
B3	31	Please disclose your GHG intensity calculated by dividing the gross greenhouse gas (GHG) emissions from Scope 1 and Scope 2 (location-based) by your turnover (in Euro).

B4 – Pollution of air, water, and soil
B4	32	Are you required by law or other national regulations to report to competent authorities your emissions of pollutants, or if you voluntarily report on them according to an Environmental Management System, you should disclose the pollutants you emit to air, water and soil in your own operations, with the respective amount for each pollutant. If this information is already publicly available, you may alternatively refer to the document where it is reported, for example, by providing the relevant URL link or embedding a hyperlink.
B4	32	Emissions to air
B4	32	Pollutant
B4	32	Mass
B4	32	Emissions to water
B4	32	Pollutant
B4	32	Mass
B4	32	Emissions to soil
B4	32	Pollutant
B4	32	Mass

B5 – Biodiversity
B5	33	If your organization has identified sites in or near biodiversity sensitive areas that are negatively affected by its activities, please indicate the number of sites that are located in or near such areas that your organization owns, leases, or manages.
B5	33	If your organization has identified sites in or near biodiversity sensitive areas that are negatively affected by its activities, please indicate the area of sites that are located in or near such areas that your organization owns, leases, or manages.
B5	34a	Please disclose your total use of land area.
B5	34b	Please disclose your total sealed area.
B5	34c	Please disclose your nature-oriented area on site.
B5	34d	Please disclose your nature-oriented area off site.

B6 – Water
B6	35	Please disclose your total water withdrawal.
B6	35	Please disclose the amount of water withdrawn at sites located in areas of high water-stress.
B6	35	Site
B6	35	Water withdrawn
B6	36	If you have production processes in place which significantly consume water (e.g. thermal energy processes like drying or power production, production of goods, agricultural irrigation, etc.), please disclose the water consumption calculated as the difference between your water withdrawal and water discharge from your production processes
B6	36	Total amount of water withdrawn
B6	36	Water discharge from undertaking production processes
B6	36	Total water consumption

B7 – Resource use, circular economy, and waste management
B7	37	Please disclose whether you apply circular economy principles and, if so, how you apply these principles.
B7	38a	Please disclose the total annual generation of waste broken down by type (non-hazardous and hazardous).
B7	38a	Non-hazardous waste
B7	38a	Hazardous waste
B7	38a	Total waste
B7	38b	Please disclose the total annual waste diverted to recycling or reuse. You may also disclose the waste directed to disposal.
B7	38b	Waste diverted to recycle or reuse
B7	38b	Waste directed to disposal
B7	38b	Total waste
B7	38c	If you operate in a sector using significant material flows (for example manufacturing, construction, packaging or others), please disclose the annual mass-flow of relevant materials used.

B8 – Workforce – General characteristics
B8	39a	Please disclose the number of employees in headcount or full-time equivalent for type of employment contract (temporary or permanent).
B8	39a	Permanent
B8	39a	Temporary
B8	39b	Please disclose the number of employees in headcount or full-time equivalent for gender.
B8	39b	Male
B8	39b	Female
B8	39b	Other
B8	39b	Not reported
B8	39c	Please disclose the number of employees in headcount or full-time equivalent for country of the employment contract, if your undertaking operates in more than one country.
B8	39c	Country
B8	39c	Number
B8	40	If your undertaking employs 50 or more employees, please disclose your employee turnover rate for the reporting period.
B8	40	Number of employees who left during the reporting period
B8	40	Number of employees at the beginning of the reporting period
B8	40	Number of employees at the end of the reporting period
B8	40	Turnover rate

B9 – Workforce – Health and safety
B9	41a	Please disclose the number of recordable work-related accidents for your employees.
B9	41a	Please disclose the rate of recordable work-related accidents for your employees.
B9	41a	Number of hours worked by one full-time employee in the reporting period
B9	41a	Total number of hours worked in a year by all employees in the reporting period
B9	41a	Rate of recordable work-related accidents for your employees
B9	41a	Please disclose the number of fatalities as a result of work-related injuries and work-related ill health.

B10 – Workforce – Remuneration, collective bargaining, and training
B10	42a	Please disclose whether your employees receive pay that is equal or above applicable minimum wage for the country you report in, determined directly by the national minimum wage law or through a collective bargaining agreement.
B10	42b	If your company's headcount is above 150 employees (before 7 June 2031), or 100 employees (from 7 June 2031), please disclose the percentage pay gap between your female and male employees.
B10	42b	Average gross hourly pay level of male employees
B10	42b	Average gross hourly pay level of female employees
B10	42b	Pay gap
B10	42c	Please disclose the percentage of employees covered by collective bargaining agreements.
B10	42c	Number of employees covered by collective bargaining agreements
B10	42c	Number of employees
B10	42c	Percentage of employees covered by collective bargaining agreements
B10	42d	Please disclose the average number of annual training hours per employee, broken down by gender.
B10	42d	Male
B10	42d	Female
B10	42d	Other
B10	42d	Not reported
B10	42d	Average number of annual training hours per employee

B11 – Convictions and fines for corruption and bribery
B11	43	In case of convictions and fines in the reporting period, please disclose the number of convictions.
B11	43	In case of convictions and fines in the reporting period, please disclose the total amount of fines incurred for the violation of anti-corruption and antibribery laws.