VSME - Comprehensive Module

Modified on Thu, 10 Apr at 3:45 AM

The Comprehensive Module, includes all the data points from the Basic Module but expands on them with additional sustainability metrics. These extra details are particularly relevant for businesses working with banks, investors, or corporate clients who may require more in-depth reporting. This module provides a more complete ESG overview, making it a strong choice for companies that prioritise transparency, investor confidence, and future regulatory readiness.

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 in headcount or full-time equivalents?
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.
B2	26b	If your undertaking has put in place specific policies for transitioning towards a more sustainable economy.
B2	26c	If your undertaking has put in place specific future initiatives for transitioning towards a more sustainable economy.
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.

C1 – Strategy: Business Model and Sustainability – Related Initiatives
C1	47a	Please disclose a description of significant groups of products and/or services offered.
C1	47b	Please disclose a description of significant market(s) the undertaking operates in (such as B2B, wholesale, retail, countries).
C1	47c	Please disclose a a description of main business relationships (such as key suppliers, customers distribution channels and consumers).
C1	47d	Please disclose if the strategy has key elements that relate to or affect sustainability issues, a brief description of those key elements.

C2 – Description of practices, policies, and future initiatives for transitioning towards a more sustainable economy
C2	48	If you have put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, which you have already reported under disclosure B2 in the Basic Module, you should briefly describe them.
C2	48	If you answered YES to existing practices/ policies / future initiatives in disclosure B2, please choose the topic that they refer to.
C2	48	If you answered YES to existing practices/ policies/ future initiatives in disclosure B2, please briefly describe them along with their consequent actions. (In case the practice/ policy/ future initiative covers suppliers or clients, you should mention it).
C2	48	If you answered YES to future initiatives/ targets in disclosure B2, please specify them.
C2	49	You may indicate the highest senior level in your organisation accountable for implementing them [if any].

B3 – Energy and greenhouse gas emissions
B3	29	Disclose your total energy consumption in MWh.
B3	29	Renewable electricity
B3	29	Non renewable electricity
B3	29	Total electricity
B3	29	Renewable fuels
B3	29	Non-renewable fuels
B3	29	Total fuels
B3	29	Total energy consumption
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	31	Please disclose your GHG intensity calculated by dividing ‘gross greenhouse gas (GHG) emissions’ disclosed under paragraph 30 by ‘turnover (in Euro).
B3	52	Depending on the type of activities carried out by your organisation, disclose a quantification of your Scope 3 GHG emissions as appropriate.
B3	52	1 Purchased goods and services
B3	52	Cloud computing and data centre services
B3	52	2 Capital goods
B3	52	3 Fuel and energy-related Activities (not included in Scope1 or Scope 2)
B3	52	4 Upstream transportation and distribution
B3	52	5 Waste generated in operations
B3	52	6 Business travel
B3	52	7 Employee commuting
B3	52	8 Upstream leased assets
B3	52	9 Downstream transportation
B3	52	10 Processing of sold products
B3	52	11 Use of sold products
B3	52	12 End-of-life treatment of sold products
B3	52	13 Downstream leased assets
B3	52	14 Franchises
B3	52	15 Investments
B3	52	Total GHG emissions (location-based) (tCO2eq)

C3 – GHG reduction targets and climate transition
C3	54	If your organisation has established GHG emission reduction targets, please disclose your targets in absolute values for Scope 1 and Scope 2 emissions. In line with paragraphs 50 to 53 above and if you have set Scope 3 reduction targets, please also provide targets for significant Scope 3 emissions.
C3	54	Descriptive target name
C3	54a	Target year
C3	54a	Target value
C3	54b	Base year
C3	54b	Base value
C3	54c	Unit used for the target
C3	54d	The share of Scope 1 emissions that the target concerns.
C3	54d	The share of Scope 2 emissions that the target concerns.
C3	54d	The share of Scope 3 emissions that the target concerns.
C3	54e	Please disclose a list of main actions you seek to implement to achieve the target.
C3	55	If you operate in high climate impact sectors and have adopted a transition plan for climate change mitigation, please provide information about it, including an explanation of how you are contributing to reduce GHG emissions.
C3	56	If you operate in high-climate impact sectors and do not have a transition plan for climate change mitigation in place, please indicate whether and, if so, when you will adopt such a transition plan.

C4 – Climate risks
C4	57a	If you have identified climate-related hazards and climate-related transition events,creating gross climate-related risks for your organisation, briefly describe such climate-related hazards and climate-related transition events.
C4	57b	If you have identified climate-related hazards and climate-related transition events,creating gross climate-related risks for your organisation, disclose how you have assessed the exposure and sensitivity of your assets, activities and value chain to these hazards and transition events.
C4	57c	If you have identified climate-related hazards and climate-related transition events,creating gross climate-related risks for your organisation, disclose the time horizons of any climate-related hazards and transition events identified.
C4	57d	If you have identified climate-related hazards and climate-related transition events,creating gross climate-related risks for your organisation, disclose whether you have undertaken climate change adaptation actions for any climate-related hazards and transition events.
C4	58	You may disclose the potential adverse effects of climate risks that may affect your financial performance or business operations in the short-, medium- or long-term, indicating whether you assess the risks to be high, medium, low.

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	In case your organisation has identified sites located in or near biodiversity-sensitive areas that it is negatively affected, please disclose the number of sites owned, leased or managed in or near protected areas or key biodiversity areas that your organisation is negatively affecting.
B5	33	In case your organisation has identified sites located in or near biodiversity-sensitive areas that it is negatively affected, please disclose the area of sites owned, leased or managed in or near protected areas or key biodiversity areas that your organisation is negatively affecting.
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	Do 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.)?
B6	36	Please disclose the water consumption calculated as the difference between your water withdrawal and water discharge from your production processes

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	38b	Please disclose the total annual waste diverted to recycling or reuse.
B7	38c	Do you operate in a sector using significant material flows (for example manufacturing, construction, packaging or others)?
B7	38c	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	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	Please disclose your employee turnover rate for the reporting period.

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	41b	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	Please disclose the percentage gap between your female and male employees.
B10	42c	Please disclose the 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

C5 – Additional (general) workforce characteristics
C5	59	If your organisation employs 50 or more employees, you may disclose the female-to-male ratio at management level for the reporting period.
C5	60	If your organisation employs 50 or more employees, you may disclose the number of those self-employed without personnel who are working exclusively for your undertaking.
C5	60	If your organisation employs 50 or more employees, you may disclose the number of temporary workers provided by undertakings primarily engaged in ‘employment activities’.

C6 – Additional own workforce information - Human rights policies and processes
C6	61a	Do you have a code of conduct or human rights policy for your own workforce?
C6	61b	Does it cover child labor?
C6	61b	Does it cover forced labor?
C6	61b	Does it cover human trafficking?
C6	61b	Does it cover discrimination?
C6	61b	Does it cover accident prevention?
C6	61b	Does it cover any other specific topics?
C6	61c	Do you have a complaints-handling mechanism for your own workforce?

C7 – Severe negative human rights incidents
C7	62a	Does your organisation have confirmed incidents in your own workforce related to child labor?
C7	62a	Does your organisation have confirmed incidents in your own workforce related to forced labor?
C7	62a	Does your organisation have confirmed incidents in your own workforce related to human trafficking?
C7	62a	Does your organisation have confirmed incidents in your own workforce related to discrimination?
C7	62a	Does your organisation have confirmed incidents in your own workforce related to other topics?
C7	62b	If yes, you may describe the actions being taken to address the incidents described above.
C7	62c	Are you aware of any confirmed incidents involving workers in your value chain, affected communities, consumers and end-users?
C7	62c	If you are aware of any confirmed incidents involving workers in your value chain, affected communities, consumers and end-users, please specify them.

C8 – Revenues from certain sectors and exclusion from EU reference benchmarks
C8	63a	If you are active in the controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons) sector, please disclose your related revenues in the sector.
C8	63b	If you are active in the cultivation and production of tobacco sector, please disclose your related revenues in the sector.
C8	63c	If you are active in the fossil fuel (coal, oil and gas) sector (i.e. the undertaking derives revenues from exploration, mining, extraction, production, processing, storage, refining or distribution, including transportation, storage and trade, of fossil fuels as defined in Article 2, point (62), of Regulation (EU) 2018/1999 of the European Parliament and the Council 17), including a disaggregation of revenues derived from coal, oil and gas sector, please disclose your related revenues in the sector.
C8	63d	If you are active in the chemicals production (if you are a manufacturer of pesticides and other agrochemical products) sector, please disclose your related revenues in the sector.
C8	64	Please disclose whether you are excluded from any EU reference benchmarks that are aligned with the Paris Agreement as described in paragraph 241 of the guidance.

C9 – Gender diversity ratio in the governance body
C9	65	If your organisation has a governance body in place, please disclose the related gender diversity ratio.