VSME sustainability report pack
Produce the sustainability report banks and large customers ask smaller companies for, in the EU Voluntary Standard format, with a workbook that does the calculations.
EU companiesWhat the Basic module asks forDocument in the pack
Basis for preparationB1
✓Data workbook and reportCompany details, option chosen and anything left out
Practices, policies and targetsB2
✓Report templateA row for each sustainability topic
Energy use and Scope 1 and 2 emissionsB3
✓Data workbookWorks out MWh and tCO2e from your bills
Pollution and biodiversityB4, B5
✓Report templateWording for when they don't apply
Water and wasteB6, B7
✓Data workbookWorks out the share recycled
Workforce numbersB8
✓Data workbookChecks the totals agree
Health and safetyB9
✓Data workbookWorks out the accident rate
Pay, collective bargaining and trainingB10
✓Data workbookWorks out averages per employee
Corruption and briberyB11
✓Report template
Collecting the figures
✓Data requestFor facilities, fleet, HR and legal
Answering a bank or customervalue chain cap from 2027
✓Covering letter
Who it's for
Finance teams in smaller companies that are asked for sustainability data, and the accountants who help them.
Last checked
Checked against Delegated Regulation (EU) 2026/1560 in October 2026.
