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VSME Basic Module, B1 to B11

The VSME Basic Module, block by block

The Basic Module is the core of the VSME standard, eleven disclosure blocks labelled B1 to B11. This is what each one asks for, in plain terms, so you know what data to gather before you start.

The Basic Module is deliberately compact. Each block covers one topic, and many datapoints only apply if they are relevant to your business, so a small services firm will legitimately leave a lot of the environmental fields empty. Here is the full run.

The eleven blocks

BlockTopicWhat it asks for
B1Basis for preparationWho the company is and the scope of the report.
B2Practices and policiesWhether you have sustainability practices or policies, and a short description.
B3Energy and GHG emissionsTotal energy use and gross Scope 1 and Scope 2 emissions.
B4PollutionPollutants, only where you already report them to an authority.
B5BiodiversitySites in or near sensitive areas, and land use.
B6WaterWater withdrawal, and consumption in water stress areas.
B7Circular economy and wasteWaste generated, hazardous waste, and what goes to recovery.
B8Workforce, generalHeadcount by contract type, gender split, countries of employment.
B9Health and safetyRecordable work related accidents and fatalities.
B10Pay, bargaining, trainingMinimum wage, gender pay gap, collective bargaining, training.
B11Corruption and briberyConvictions and total fines in the period.

What is required and what is not

Not every field is mandatory, and several are conditional: you only fill B4 pollution if you already report pollutants to an authority, and B6 water consumption detail if you operate in a water stress area. The skill is knowing which fields genuinely apply to you, which is exactly where a blank spreadsheet leaves you guessing.

A guided flow marks the required fields, explains each one, and lists anything you skipped so you know what to collect next.

What you need before you start

Gather your headcount and contract mix, energy bills for the period, and any figures you already report to authorities. For a lot of SMEs, half the environmental blocks will be short or empty, and that is fine as long as the report says so clearly.

Common questions

Do I have to fill every block?

No. Many datapoints are conditional or not applicable to a smaller company. What matters is that required fields are complete and skipped fields are shown as gaps.

What is the hardest block for a small firm?

Usually B3 energy and emissions, because you may not have Scope 1 and 2 figures to hand. The gap list flags exactly what to collect.

Walk through B1 to B11 with guidance

The guided flow explains every datapoint and hands you a gap list at the end. First report free.

Start free