How to Complete the VSME Basic Module: Step-by-Step Workflow

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, the Basic Module focuses on disclosures B1 to B11 and roughly 46 essential datapoints.

This is the workflow guide: what to gather first, how to move through the report, and where mistakes usually happen. For the exact field list, use the VSME Basic Module fields checklist.

Before You Start: Gather Your Data

The most common reason a VSME declaration stalls is missing data. Before opening the wizard, collect these documents:

Most SMEs can pull this together in 30-60 minutes. If you run your own accounting, you likely have everything already.

Step 1: Work Through B1-B11 in Order

General Information (B1–B2)

B1 — Basis for Preparation: Enter your company name, legal form, NACE code, registered address, number of employees, turnover, and total assets. This is factual data from your commercial register entry and annual accounts.

B2 — Practices and Policies: Describe what sustainability measures you have in place. Do you have a written sustainability policy? Have you set reduction targets? This section is narrative — a few sentences about what you do and plan to do.

Tip: Do not overthink B2. Even "We track energy consumption annually and aim to reduce it" is a valid statement. The standard does not require a formal sustainability strategy.

Environment and Climate (B3–B7)

B3 — Energy and GHG Emissions: The most data-intensive section. Enter total electricity (kWh), heating fuel (litres or kWh), and vehicle fuel (litres). QuickVSME applies KBOB Ökobilanzdaten factors automatically to compute Scope 1, Scope 2, totals, and GHG intensity.

B4 — Pollution: Are you registered under the European Pollutant Release and Transfer Register (E-PRTR) or Swiss equivalent? Most office-based SMEs answer "No" and move on. Manufacturing companies should check with their cantonal environmental authority.

B5 — Biodiversity: Do you operate in or near a biodiversity-sensitive area (Natura 2000 in the EU, BLN or cantonal protection zones in Switzerland)? Check using the Swiss Federal Office for the Environment map viewer. Most urban SMEs answer "No."

B6 — Water: Total water consumption in cubic metres. Found on your municipal water bill. If you are not in a water-stressed area (Switzerland generally is not), this is a simple number.

B7 — Waste: Total waste generated (tonnes), split by hazardous and non-hazardous. Your waste disposal contractor provides this data. Recycling rate is reported separately.

Common mistake: Hazardous waste + non-hazardous waste must equal total waste. QuickVSME validates this automatically.

Social and Workforce (B8–B10)

B8 — Workforce: Total headcount by gender, contract type (permanent/temporary), and full-time/part-time. Also report voluntary turnover rate. All available from your payroll system.

B9 — Health and Safety: Number of work-related injuries, fatalities, and lost workdays. If you have zero incidents, report zero — this is positive data.

B10 — Remuneration and Training: Whether employees are covered by a collective bargaining agreement (GAV/CCT), and total training hours per employee. If you are not under a GAV, report "No" and explain your pay practices briefly.

Governance (B11)

B11 — Convictions and Fines for Corruption and Bribery: Report the number of convictions and the total amount of fines incurred during the reporting period. For most SMEs this is zero; the important point is to document the answer rather than leave the section blank.

Tips for First-Time Reporters

1. Start with what you have. You do not need perfect data. Reasonable estimates with documented methodology are acceptable.
2. Use KBOB factors. The official Swiss emission factors ensure your calculations are credible and comparable.
3. Document your sources. Note where each number came from (which bill, which system, which date range). This is your audit trail.
4. Upload evidence. QuickVSME lets you attach utility bills and documents alongside each section. Do this — it builds trust with whoever reads your report.
5. Review before finalising. Have a colleague read through the declaration. Fresh eyes catch inconsistencies.

How Long Does It Take?

Step 4: Generate and Store the Declaration

QuickVSME walks you through each section in a guided wizard, applies KBOB factors automatically, validates your data, and generates your PDF declaration. Create your account and complete your first VSME declaration today.

Keep the generated PDF together with the evidence documents you used. Customer and bank requests are easier to answer when your declaration, energy bills, HR figures, and waste records are in one place.

FAQ

What is the fastest way to complete the VSME Basic Module?

Gather the source documents first, then enter the B1-B11 sections in order. Most delays come from missing energy, HR, water, or waste records rather than from the standard itself.

Do I need to complete the Comprehensive Module too?

Most SMEs should start with the Basic Module only. Add the Comprehensive Module only if a bank, investor, or large customer explicitly asks for data beyond B1-B11.

What if I only need the list of required fields?

Use the VSME Basic Module fields checklist. This workflow page explains the order of work; the checklist explains each field.

Sources

• EFRAG VSME Standard
• EC Recommendation 2025/1710
• KBOB Ökobilanzdaten