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Basic Module

🗂️ VSME Basic Module, page 8

  1. The undertaking shall report on its environmental, social and business conduct issues (together ‘sustainability issues’) using the B1 to B11 disclosures below.

  2. If the undertaking wants to provide more comprehensive information, it may also integrate the metrics required from B1 to B11 with disclosures, selecting them from the Comprehensive Module.

  3. Additional guidance on disclosures B1 to B11 is available in paragraphs 66 to 209.

🗂️ VSME Basic Module: Guidance, page 15

  1. The guidance below is intended as part of an ecosystem that will include also the development of further support guides by EFRAG, further digital tools and implementation support (educational activities, stakeholders’ engagement) that aim to facilitate the understanding of some of the technical elements in the guidance.

  2. This guidance supports undertakings that wish to apply the Basic Module.