VSME Basic Module Fields: B1-B11 Data Points Explained
Field-by-field checklist for the EFRAG VSME Basic Module: required B1-B11 data points, optional fields, Scope 1 and 2 inputs, and what to collect before reporting.
The VSME Basic Module is the core of the EFRAG Voluntary Sustainability Reporting Standard for SMEs. It covers disclosures B1 to B11 and roughly 46 datapoints across general information, environment, workforce, and business conduct.
Use this page as the field checklist: what each VSME Basic Module data point means, whether it is required, and what source document usually proves it. If you need the reporting workflow instead, use the step-by-step VSME Basic Module guide. If you are comparing routes, see Excel template vs QuickVSME vs consultants vs software.
Overview
Of the roughly 46 VSME Basic Module datapoints:
- 27 are mandatory for all companies using the standard
- 15 are conditional ("if applicable" — only fill if relevant to your business)
- 4 are voluntary (useful, but not expected from every SME)
The Basic Module does not require Scope 3 emissions, a materiality assessment, or a climate strategy. Those are part of the optional Comprehensive Module (C1–C9).
B1 — Basis for Preparation
Purpose: Identify the reporting entity and set the context.
| Field | Required | Notes |
|---|---|---|
| Legal name | Yes | As registered |
| Legal form | Yes | e.g., GmbH, AG, Einzelfirma |
| Registered address | Yes | |
| Turnover | Yes | Annual revenue in reporting currency |
| Total assets (balance sheet) | Yes | End-of-year figure |
| NACE code | Yes | Economic activity classification (eurostat) |
| Number of employees | Yes | Headcount at year-end |
| Reporting period | Yes | Typically the financial year |
| Location of operations | Conditional | Latitude/longitude if multiple sites |
B2 — Practices, Policies, and Future Initiatives
Purpose: Describe what sustainability measures the company has in place.
| Field | Required | Notes |
|---|---|---|
| Sustainability practices description | Yes | Brief narrative |
| Written sustainability policy | Yes | Yes/No — does one exist? |
| Reduction targets defined | Yes | Yes/No — any quantitative targets? |
| Future initiatives planned | Voluntary | What's planned but not yet started |
This section is intentionally qualitative. A one-paragraph description is sufficient.
B3 — Energy and Greenhouse Gas Emissions
Purpose: Quantify energy consumption and resulting emissions.
| Field | Required | Unit | Notes |
|---|---|---|---|
| Total energy consumption | Yes | MWh or kWh | Sum of all energy sources |
| Electricity consumption | Yes | kWh | Grid electricity |
| Heating oil | Conditional | Litres | If used |
| Natural gas | Conditional | kWh | If used |
| Diesel (fleet) | Conditional | Litres | Company vehicles |
| Petrol (fleet) | Conditional | Litres | Company vehicles |
| Renewable energy share | Voluntary | % | Portion from renewable sources |
| Scope 1 GHG emissions | Yes | tCO2e | Direct emissions (heating, vehicles) |
| Scope 2 GHG emissions | Yes | tCO2e | From purchased electricity |
| GHG intensity ratio | Yes | tCO2e / turnover | Emissions per unit of revenue |
Scope 3 is NOT required in the Basic Module. This is a common misconception — Scope 3 (supply chain emissions) is only part of the Comprehensive Module (C3).
Emission factors
For Swiss companies, GHG calculations typically use:
- KBOB factors (version 8.02, 2009/1:2022) for building-sector emissions — kbob.admin.ch
- BAFU / ecoinvent factors for general corporate emissions
- GHG Protocol methodology for calculation structure
QuickVSME uses KBOB lifecycle emission factors for the following conversions:
- Electricity: 0.128 kg CO2e/kWh
- Heating oil: 3.24 kg CO2e/litre
- Natural gas: 0.228 kg CO2e/kWh
- Diesel: 3.24 kg CO2e/litre
- Petrol: 3.21 kg CO2e/litre
B4 — Pollution of Air, Water, and Soil
Purpose: Disclose significant pollution and regulatory obligations.
| Field | Required | Notes |
|---|---|---|
| Subject to PRTR reporting | Yes | Yes/No — Pollutant Release and Transfer Register |
| Pollutant releases | Conditional | Only if legally required to report |
Most service-sector SMEs will answer "No" to both.
B5 — Biodiversity
Purpose: Flag proximity to protected areas.
| Field | Required | Notes |
|---|---|---|
| Operations near biodiversity-sensitive areas | Yes | Yes/No — Natura 2000 or equivalent protected zones |
| Mitigation actions | Conditional | Only if "Yes" above |
B6 — Water
Purpose: Basic water usage data.
| Field | Required | Unit | Notes |
|---|---|---|---|
| Total water withdrawal | Yes | m³ | From water bills |
| Total water consumption | Conditional | m³ | If different from withdrawal |
B7 — Resource Use, Circular Economy, and Waste
Purpose: Waste generation and recycling performance.
| Field | Required | Unit | Notes |
|---|---|---|---|
| Total waste generated | Yes | Tonnes | Annual total |
| Hazardous waste | Yes | Tonnes | Subset of total |
| Non-hazardous waste | Yes | Tonnes | Subset of total |
| Waste diverted to recycling/reuse | Yes | Tonnes | |
| Circular economy initiatives | Voluntary | Narrative | Optional description |
Validation: Hazardous + non-hazardous must equal total. Recycled waste must be ≤ total.
B8 — Workforce: General Characteristics
Purpose: Basic workforce demographics.
| Field | Required | Notes |
|---|---|---|
| Total employees (headcount) | Yes | End of reporting period |
| Gender distribution | Yes | Male / Female / Other |
| Permanent contracts | Yes | Count |
| Temporary contracts | Yes | Count |
| Full-time vs part-time | Conditional | If tracked |
| Geographic distribution | Conditional | If multiple locations |
B9 — Workforce: Health and Safety
Purpose: Work-related incidents.
| Field | Required | Notes |
|---|---|---|
| Work-related accidents | Yes | Reportable incidents count |
| Fatalities | Yes | Work-related deaths |
| H&S management measures | Voluntary | Description of safety systems |
B10 — Workforce: Remuneration, Collective Bargaining, and Training
Purpose: Fair employment practices.
| Field | Required | Notes |
|---|---|---|
| Pays above minimum wage | Yes | Yes/No confirmation |
| Gender pay gap | Voluntary | Percentage if tracked |
| CBA coverage | Yes | % of employees under collective agreements |
| Average training hours | Yes | Hours per employee per year |
B11 — Convictions and Fines for Corruption and Bribery
Purpose: Governance transparency.
| Field | Required | Notes |
|---|---|---|
| Corruption convictions | Yes | Count in reporting period |
| Corruption/bribery fines | Yes | Total amount in reporting currency |
Most SMEs will report zero for both. That's fine — the point is transparency.
Basic vs Comprehensive
| Basic Module | Comprehensive Module | |
|---|---|---|
| Datapoints | ~46 | ~100 additional |
| Scope 3 emissions | Not required | Required (C3) |
| Materiality assessment | Not required | Required (C2) |
| Climate strategy & targets | Not required | Required (C1, C3) |
| Human rights due diligence | Not required | Required (C6, C7) |
| Can stand alone | Yes | No — requires Basic first |
| Target user | Any SME | SMEs with investor/bank reporting needs |
Start with Basic. Only add Comprehensive if a specific stakeholder requests it.
How long does it take?
With the data at hand (energy bills, HR records, waste disposal records), filling out the VSME Basic Module takes 30–60 minutes using a guided tool like QuickVSME.
Without a tool, working from the raw EFRAG template (Excel/XBRL format), expect 2–4 hours for the first report. For the sequence of work, use the step-by-step workflow guide.
FAQ
How many fields are in the VSME Basic Module?
The Basic Module contains disclosures B1 to B11 and roughly 46 datapoints. Not every datapoint is mandatory for every company: some are conditional and only apply if the activity, location, or data point is relevant.
Is Scope 3 required in the VSME Basic Module?
No. Scope 3 emissions are not required in the Basic Module. The Basic Module focuses on Scope 1 and Scope 2 greenhouse gas emissions; Scope 3 is considered under the Comprehensive Module if stakeholders specifically need it.
Should I use this page or the step-by-step guide?
Use this page when you need the exact B1-B11 field list. Use the step-by-step guide when you are ready to gather documents, enter data, validate the report, and generate the declaration.
This guide is based on the EFRAG VSME Standard and the European Commission Recommendation C(2025) 4984. It is provided for informational purposes and does not constitute legal advice.
QuickVSME Team • Sustainability Experts