C1 – Strategy: Business Model and Sustainability – Related Initiatives
🗂️ VSME Comprehensive Module – General information, page 12
- The undertaking shall disclose the key elements of its business model and strategy, including:
(a) a description of significant groups of products and/or services offered;
(b) a description of significant market(s) the undertaking operates in (such as B2B, wholesale, retail, countries);
(c) a description of main business relationships (such as key suppliers, customers distribution channels and consumers); and
(d) if the strategy has key elements that relate to or affect sustainability issues, a brief description of those key elements.
🗂️ VSME Comprehensive Module Guidance – General information , page 43
- When describing the main consumers and supplier relationships under paragraph 47 (c), the undertaking shall disclose the estimated number of suppliers, and their related sectors and geographies (i.e. countries).