VSME reporting checklist for SMEs
This checklist breaks the EU VSME standard into practical steps. Work through the "before you start" items, then the Basic Module (the entry point for all SMEs), adding the Comprehensive Module if your stakeholders need it.
Before you start
Get the foundations in place:
- Define your reporting boundary and 12-month period
- Identify who will own the report
- Set up a place to store supporting evidence
Basic Module checklist
The Basic Module covers around 11 foundational disclosures:
- General company information
- Energy consumption and Scope 1 & 2 GHG emissions
- Pollution, water, waste and biodiversity basics
- Workforce metrics (headcount, contract types)
- Anti-corruption and governance basics
Comprehensive Module checklist
Add the Comprehensive Module (around 9 further disclosures) if banks, investors or large customers ask for more:
- GHG reduction targets and transition plans
- Climate risks
- Expanded workforce and human-rights information
- Additional governance and business-conduct details
Review and share
Check each disclosure for completeness and consistency, attach supporting evidence, and share the result with the banks, investors or customers who requested it.
Frequently asked questions
Do I need the Comprehensive Module?
Only if your stakeholders ask for it. The Basic Module is the entry point and is enough for most SMEs; the Comprehensive Module adds disclosures for more advanced data requests.
How long does a VSME report take?
With your energy and emissions data ready, a Basic Module report is achievable in days rather than months — and faster still if software auto-drafts the disclosures from your data.