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Comprehensive Module

🗂️ VSME Comprehensive Module, page 12

  1. This module provides disclosures to address in a comprehensive way the information needs of the undertaking’s business partners, such as investors, banks and corporate clients in addition to the ones included in the Basic Module. The disclosures in this module reflect the financial market participants and corporate clients’ respective obligations under relevant laws and regulations. They also reflect the information needed by the business partners, to assess the sustainability risk profile of the undertaking, e.g. as a (potential) supplier or a (potential) borrower.

  2. The text below provides the list of disclosures from C1 to C9 to be considered and reported upon, if they are applicable to the undertaking’s business and organisation. When one of these disclosures is omitted, it is assumed to not be applicable.

  3. Additional guidance on disclosures C1 to C9 is available in paragraphs 210 to 244.

🗂️ VSME Comprehensive Module: Guidance, page 43

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

  2. This guidance is intended to support the preparation of metrics in the Comprehensive Module.