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VSME Starter

Starter Data Inventory · Preview

VSME requirement· VSME B1–B11Practical guidance· Annex II EFRAGMethodological source· Digital Template v1.2.0Roadmap· Persistence · final export

Organize the ESG data you already have, identify what's missing and build a complete base aligned with the VSME principles, from Basic to Comprehensive.

The VSME Starter covers the full VSME scope (B1–B11 and C1–C9). The difference with the AI-assisted module is not coverage but the level of support: the evidence coach, the operator brief and the professional review queue are included in the AI-assisted module.

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Total modules

20

Basic B1–B11

11

Comprehensive C1–C9

9

Total items

24

Available: 0
To collect: 0
Needs review: 0
Not applicable: 0
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Basic
B1
Reporting basis

Company identification and the scope of the VSME file.

2 items
B1.1

Company identification data

easy
Consultant: not needed

Legal name, VAT number, registered office, ATECO sector code, company size.

B1.2

Reporting scope

easy
Consultant: recommended

Sites, plants and subsidiaries included in the VSME file.

Basic
B2
Sustainability practices in place

ESG policies, certifications and initiatives already adopted.

1 items
B2.1

Policies and certifications

easy
Consultant: not needed

ISO 14001, ISO 45001, code of ethics, environmental policy.

Basic
B3
Energy and GHG emissions

Energy consumption and Scope 1 and Scope 2 emissions calculation.

3 items
B3.1

Energy consumption

medium
Consultant: recommended

Electricity, gas, diesel, other energy carriers (kWh / m³ / litres).

B3.2

Scope 1 emissions

advanced
Consultant: required

Direct emissions from combustion and the company fleet (tCO2e).

B3.3

Scope 2 emissions

advanced
Consultant: required

Indirect emissions from purchased electricity (location- and market-based).

Basic
B4
Air, water and soil pollution

Pollutant emissions other than GHG, and discharges.

1 items
B4.1

Air emissions

medium
Consultant: recommended

NOx, SOx, particulates, VOCs where applicable (kg/year).

Basic
B5
Biodiversity

Operating sites in sensitive or protected areas.

1 items
B5.1

Sites in sensitive areas

medium
Consultant: recommended

Sites/plants in or near Natura 2000 areas, parks, protected zones.

Basic
B6
Water

Water withdrawals and discharges.

1 items
B6.1

Water withdrawals

easy
Consultant: not needed

Water volumes withdrawn by source (mains, well, surface water).

Basic
B7
Resource use, circular economy and waste

Materials, recycling and waste management.

1 items
B7.1

Waste produced

medium
Consultant: recommended

Waste quantities by EWC code, hazardous/non-hazardous split (t/year).

Basic
B8
Workforce, general characteristics

Workforce composition.

1 items
B8.1

Headcount

easy
Consultant: not needed

Number of employees, contract types, gender, age brackets, geography.

Basic
B9
Workforce, health and safety

Workplace injuries and occupational illnesses.

1 items
B9.1

Health and safety indicators

medium
Consultant: recommended

Number of injuries, hours worked, frequency/severity rate.

Basic
B10
Workforce, remuneration, collective bargaining and training

Collective agreements, minimum wage, training.

1 items
B10.1

Collective agreements and training

easy
Consultant: not needed

Collective-agreement coverage, training hours per employee.

Basic
B11
Business conduct, corruption and bribery

Only cases of active/passive corruption and bribery (NOT other ethical violations).

1 items
B11.1

Cases of corruption and bribery

medium
Consultant: recommended

Number of confirmed cases, any convictions during the year.

Comprehensive
C1
Strategy, business model and sustainability-related initiatives

How sustainability connects to the business model.

1 items
C1.1

Description of the sustainable business model

medium
Consultant: recommended

Products/services, markets, value proposition with an ESG angle.

Comprehensive
C2
Description of practices, policies and future initiatives

Formalized ESG roadmap and policies.

1 items
C2.1

Policies and future initiatives

medium
Consultant: recommended

Written policies, targets, action plans, planned investments.

Comprehensive
C3
GHG emission reduction targets and climate transition

Decarbonization targets and transition plan.

1 items
C3.1

Emission reduction targets

advanced
Consultant: required

Quantitative targets (e.g. -30% Scope 1+2 by 2030), base year, scope.

Comprehensive
C4
Climate risks

Physical and transition risks related to climate.

2 items
C4.1

Identification of physical risks

advanced
Consultant: required

Site exposure to flooding, landslide, heatwaves, drought.

C4.2

Transition risks

advanced
Consultant: required

Regulatory (ETS, CBAM), technological and market risks.

Comprehensive
C5
Additional workforce indicators, diversity

Gender diversity and inclusion.

1 items
C5.1

Diversity in governance bodies and management

medium
Consultant: recommended

% women on the board, in top management, gender pay gap.

Comprehensive
C6
Additional indicators, human rights, policies and processes

Human rights policies and due diligence.

1 items
C6.1

Human rights policy

medium
Consultant: recommended

Code of ethics, human rights policy, supplier due diligence.

Comprehensive
C7
Serious human rights incidents

Any confirmed violations.

1 items
C7.1

Human rights incidents

medium
Consultant: recommended

Number of serious confirmed incidents during the year.

Comprehensive
C8
Revenue in specific sectors and exclusions from EU benchmarks

Revenue from controversial sectors (weapons, tobacco, fossil fuels, GMOs).

1 items
C8.1

Revenue from excluded sectors

medium
Consultant: recommended

% revenue from controversial weapons, tobacco, coal, unconventional oil, GMOs.

Comprehensive
C9
Gender diversity in management

Deep dive on gender diversity in senior roles.

1 items
C9.1

Gender ratio in management

easy
Consultant: not needed

Women/men ratio in managerial positions, by level.

Next step

You've structured your data. Now need checks and review?

The Starter structures data and evidence. The AI-assisted module adds assisted checks, evidence coach, operator brief and a professional review queue.