C2 – Description of practices, policies and future initiatives for transitioning towards a more sustainable economy
🗂️ VSME Comprehensive Module – General information, page 12
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If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, which it has already reported under disclosure B2 in the Basic Module, it shall briefly describe them. The undertaking may use the template found in paragraph 213 for this purpose.
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The undertaking may indicate, if any, the most senior level of the undertaking accountable for implementing them.
🗂️ VSME Comprehensive Module Guidance – General information , page 43
- Undertakings may use the following template to report on C2 datapoints.
| 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, the undertaking shall mention it) | If you answered YES to future initiatives/ targets in disclosure B2, please specify them. | You may indicate the highest senior level in the undertaking accountable for implementing them [if any] | |
|---|---|---|---|
| Climate Change | |||
| Pollution | |||
| Water and Marine Resources | |||
| Biodiversity and Ecosystems | |||
| Circular Economy | |||
| Own Workforce | |||
| Workers in the Value Chain | |||
| Affected Communities | |||
| Consumers and endusers | |||
| Business conduct |