VSME Basic Module Data Checklist

Document company legal form, NACE code(s), reporting basis (individual vs consolidated), countries of operation, and subsidiaries list (if consolidated). All company identification and legal information needed for VSME Basic Module B1.

Document balance sheet total, turnover, number of employees (headcount/FTE), and any sustainability certifications. Financial metrics from same reporting period/records. Required for VSME Basic Module B1.

Document practices, policies, and future initiatives for: climate change, pollution prevention and control, water and marine resources, biodiversity and ecosystems, and circular economy. Include any targets. Required for VSME Basic Module B2.

Document practices, policies, and future initiatives for: own workforce working conditions and rights, workers in value chain, affected communities, and consumers and end-users. Required for VSME Basic Module B2.

Document business conduct and ethics practices, policies, and future initiatives. Include any sustainability targets and timelines. Required for VSME Basic Module B2.

Monthly energy usage including: electricity (kWh), natural gas (m³ or kWh), heating oil (liters), and other fuels (diesel, petrol, propane, biomass, etc.). Track renewable vs non-renewable breakdown for electricity. Required for VSME Basic Module B3.

Calculate Scope 1 emissions from fuel consumption, Scope 2 emissions (location-based) from electricity consumption, and GHG intensity (total emissions ÷ turnover). Use GHG Protocol methodology. Required for VSME Basic Module B3.

Track pollutant emissions to air, water, and soil by substance and quantity. Document public disclosure URL if pollutants are already publicly disclosed. Only required for certain sectors (transport, construction, chemical industries). Required for VSME Basic Module B4.

Identify sites in or near biodiversity-sensitive areas. Document site areas (hectares) and optional land use metrics (sealed area, nature-oriented area). Required for VSME Basic Module B5.

Track total water withdrawal, identify if water sources are in high water-stress areas, track water discharge (if water-consuming processes exist), and calculate water consumption (withdrawal - discharge). Required for VSME Basic Module B6.

Classify and track waste as hazardous or non-hazardous. Track waste by type. Required for VSME Basic Module B7.

Quantify total waste diverted to recycling or reuse. Document which circular economy principles are applied (reuse, repair, recycling, etc.). Required for VSME Basic Module B7.

Track annual mass-flow of significant materials used. Only required for manufacturing, construction, packaging, or other sectors with significant material flows. Required for VSME Basic Module B7.

Track employee count by contract type (permanent vs temporary), employee breakdown by gender, employee breakdown by country (if multiple locations), and employee turnover (if ≥50 employees). Required for VSME Basic Module B8.

Track number of recordable work-related accidents, total hours worked, calculate accident rate (accidents per 100 full-time workers), work-related fatalities (from injuries and ill-health), and document safety programs. Required for VSME Basic Module B9.

Track average training hours per year for male and female employees separately, percentage of employees covered by collective bargaining agreements, minimum wage compliance, and pay gap calculation (if <150 employees). Required for VSME Basic Module B10.

Document number of convictions for corruption or bribery violations and total amount of fines for corruption or bribery violations. If none, document "zero" for transparency. Required for VSME Basic Module B11.