This guide concerns VSME 2025. It is a working map, not a substitute for individual datapoint instructions. Record the chosen version: the VS adopted in July 2026 retains module codes but changes some content.
Basic: information, sources and checks
| Section | Area | Practical starting point |
|---|---|---|
| B1 | Scope and identity | Company details, activities, sites, period and preparation basis. Check that sources cover the same scope. |
| B2 | Practices, policies and initiatives | Documents actually adopted and accountable owners. Do not describe an intention as an operating policy. |
| B3 | Energy and emissions | Bills, fuels, vehicles and documented emission factors. Separate physical quantities, conversions and emissions calculations. |
| B4 | Pollution | Relevant disclosures and measurements when the standard's conditions apply. Sector alone does not establish an exemption. |
| B5 | Biodiversity | Check owned, leased or managed sites near sensitive areas; the 2025 disclosure includes number and area in hectares. |
| B6 | Water | Withdrawals and, where required, consumption. Purchased volume is not the same as withdrawals minus discharges. |
| B7 | Resources and waste | Quantities, classifications and destinations; distinguish contractor documentation from company data. |
| B8 | Workforce | Aggregated employee data and required breakdowns. State whether figures use headcount or full-time equivalents. |
| B9 | Health and safety | Event records and relevant indicators, including the denominator used for rates. |
| B10 | Pay and training | Aggregated information consistent with the required definitions; annual pay cannot simply replace average hourly pay. |
| B11 | Corruption and bribery | Check convictions and fines with the responsible function, without adding an arbitrary “significance” threshold. |
This is an editorial summary of the areas in the VSME text, with organisational suggestions. Check conditions and exceptions in the source, not just this table.
Comprehensive: additional information
C1 concerns strategy and business model; C2 extends practices and policies; C3 covers emissions-reduction targets and transition; C4 climate risks. C5 adds workforce information; C6 human-rights policies and processes; C7 severe human-rights incidents; C8 revenues from specified activities and exclusions; C9 the gender composition of the governance body.
Applicability differs between datapoints. An optional disclosure does not become mandatory because software contains a field. Equally, an unavailable source does not make a disclosure inapplicable.
Four useful checks
- Period: current information does not automatically replace the reporting year's data.
- Units: retain original quantities, formulas and conversion factors.
- Definitions: year-end employees and an annual average are not interchangeable.
- Review: record who supplied and who checked the information.
Synthetic example: 12 bills do not prove annual coverage if two are adjustments and a month is missing. Reconcile periods before adding totals.
Handling the 2026 changes
The Commission's adopted VS annex changes some requests within unchanged codes, including biodiversity and workforce disclosures. Keep a version-specific mapping; do not relabel a 2025 report without reviewing its content.
Continue with the data inventory and module selection.