VSME Basic Module: A Step-by-Step Guide for SMEs
A practical walkthrough of the EFRAG VSME Basic Module, covering all disclosure requirements from B1 to B12 and what data you need to complete each section.
The EFRAG VSME Standard, formally adopted as EC Recommendation 2025/1710 on 30 July 2025, gives SMEs a manageable entry point into sustainability reporting. Instead of the 1,000+ data points in the full ESRS, it focuses on approximately 50 essential indicators across 12 disclosure requirements (B1–B12).
What the Basic Module Covers
General Information (B1–B2)
- B1 – Basis for Preparation: Reporting period, boundary, and limitations.
- B2 – Practices and Policies: Your sustainability-related policies and commitments.
Environment and Climate (B3–B7)
- B3 – Energy and GHG Emissions: Total energy consumption and Scope 1/Scope 2 emissions.
- B4 – Pollution: Significant pollutant emissions to air, water, or soil.
- B5 – Biodiversity: Operations near biodiversity-sensitive areas.
- B6 – Water: Total water consumption.
- B7 – Waste: Waste generated, split by hazardous and non-hazardous.
Social and Workforce (B8–B10)
- B8 – Workforce: Headcount, gender split, contract types, turnover.
- B9 – Health and Safety: Work-related injuries and lost days.
- B10 – Remuneration and Training: Training hours and basic pay data.
Governance (B11–B12)
- B11 – Business Conduct: Anti-corruption policies and incidents.
- B12 – Sustainability Governance: Who is responsible for sustainability.
Data You Need
Before starting, gather: electricity bills (kWh), heating fuel invoices (litres or kWh), fleet fuel records (litres), HR records (headcount, gender, contracts, turnover), health and safety logs, and water/waste invoices.
Tips for First-Time Reporters
- Start with what you have. Most SMEs already track energy and payroll. Begin there.
- Use KBOB factors. The official Swiss KBOB Ökobilanzdaten 2009/1:2022 dataset gives you accurate, Swiss-specific emission factors (e.g., 0.125 kg CO2e/kWh for electricity).
- Document your methodology. Note your data sources and factors used.
- Keep evidence on file. Upload bills and records as supporting documents.
Get Started
QuickVSME walks you through each section in a guided wizard, applies KBOB factors automatically, and generates your PDF declaration. Create your account and complete your first VSME declaration today.
Sources
QuickVSME Team • Sustainability Experts