VSME Report Template: What Goes in Each Section, B1 to B11, with Sample Wording

climaRevolt ExpertsWritten and checked by our specialists · Monday, October 26, 2026

8 min read

VSME Report Template: What Goes in Each Section, B1 to B11, with Sample Wording

In brief

A VSME report template is a ready-made document with one section for each disclosure of the EU voluntary sustainability standard for SMEs: B1 to B11 in the Basic Module, and C1 to C9 if you add the Comprehensive Module.
Since 2026 the VSME is more than a recommendation: the European Commission adopted it as the official voluntary standard in a delegated act of 3 July 2026, published in the Official Journal in September 2026.
From financial years starting in 2027, companies that report under the CSRD may not ask value-chain partners with up to 1,000 employees for more than this voluntary standard covers. That makes a VSME report the natural answer to customer questionnaires.
A good template tells you which data to collect for each section, gives example wording, and marks which items you can skip when they do not apply.

Search for “VSME report template” and you will mostly find software sign-up pages and spreadsheets of data points. Neither shows you what a finished report looks like. This guide walks through the Basic Module section by section, with the data you need and sample wording you can adapt. If you are new to the standard, start with what is the VSME?; if you want the finished document, our VSME report template for Word follows exactly this structure.

What changed in 2026

EFRAG published the VSME in December 2024, and the Commission recommended it in July 2025 (Recommendation (EU) 2025/1710). In 2026 two further steps made it the reference point for SME sustainability data in Europe. The Omnibus I Directive narrowed the CSRD to companies with more than 1,000 employees and more than €450 million turnover, and introduced a “value-chain cap” to protect smaller partners. Then, on 3 July 2026, the Commission adopted a delegated act setting out a voluntary standard, based on the VSME, for companies protected by that cap. It keeps the two-module structure. The practical effect: for financial years from 2027, a large customer in scope of the CSRD should not demand sustainability information from a supplier with up to 1,000 employees beyond what that standard covers.

Using the VSME remains voluntary. But if one report answers your bank, your three biggest customers and a tender, it saves far more time than it costs.

Basic or Comprehensive: which template do you need?

Choosing the module
Option	What it includes	Who usually chooses it
Basic Module only	B1 to B11: basis for preparation, practices, and the core environmental, social and governance metrics	Micro and small companies, and first-time reporters
Basic and Comprehensive	B1 to B11 plus C1 to C9: business model, targets, climate risks, human rights and more	Companies whose bank, investor or large customer asks for targets and risk information

Start with the Basic Module. You can add the Comprehensive disclosures in a later year without restructuring the report.

The template, section by section

VSME Basic Module: data and sample wording
Section	Data you need	Sample wording
B1 Basis for preparation	Module chosen, individual or group report, legal form, NACE code, turnover, balance sheet, employees, country, sites, certifications	“This report follows the VSME Basic Module and covers Example Ltd only, for the year to 31 December 2025.”
B2 Practices, policies and future initiatives	Which topics you have practices, policies or targets on, and whether they are public	“We have a written environmental policy (2024) covering energy and waste. We have no public target yet.”
B3 Energy and greenhouse gas emissions	Energy use in MWh by type, Scope 1 and Scope 2 emissions in t CO₂e, emissions intensity per turnover	“Total energy 210 MWh (35% renewable). Scope 1: 24.1 t; Scope 2 (location-based): 18.3 t.”
B4 Pollution of air, water and soil	Pollutant data only if you already report it under a permit or management system	“Not applicable: we have no permit-based pollutant reporting.”
B5 Biodiversity	Number and area of sites in or near biodiversity-sensitive areas	“None of our two sites is in or near a protected area.”
B6 Water	Total water withdrawal, and the share at sites in water-stressed areas	“Water withdrawal 860 m³ from the mains supply.”
B7 Resource use, circular economy and waste management	Waste by type, share recycled or reused, circular practices	“4.1 t non-hazardous waste, 68% recycled; 0.2 t hazardous waste.”
B8 Workforce: general characteristics	Employees by contract type and gender, by country where relevant	“31 employees: 28 permanent, 3 temporary; 14 women, 17 men.”
B9 Workforce: health and safety	Recordable work-related accidents, rate, and fatalities	“Two recordable accidents, no fatalities.”
B10 Workforce: remuneration, collective bargaining and training	Minimum wage comparison, gender pay gap where applicable, collective agreements, training hours	“All employees are paid above the national minimum wage; average 14 training hours per employee.”
B11 Convictions and fines for corruption and bribery	Number of convictions and total fines	“No convictions or fines for corruption or bribery in the period.”

The figures in the wording column are examples to show the format, not benchmarks. Several sections, including B4 and B5, often end in a one-line “not applicable” answer for an office or service business. That is fine, as long as you say so rather than leaving the section blank.

Where most of the work is: B3

For most small companies, B3 takes longer than everything else together, because it needs a year of energy bills and fuel records converted to emissions. Use one 12-month period, record energy in MWh, and use the right factor year: in the UK the government publishes a new set every June, and the 2026 electricity factor is about 26% lower than 2025’s. Our step-by-step footprint guide works through the full calculation, and the free carbon footprint calculator gives you the Scope 1 and 2 totals in two minutes.

Word or Excel?

Use both, for different jobs. A spreadsheet is the right place to collect and calculate the data: bills, litres, headcounts, factors. The report itself is better as a document, because customers and banks read it, and B1 and B2 are mostly text. Keep the spreadsheet as your evidence file, and copy only the results into the report. When someone asks how you got a number, you can show them.

Five mistakes to avoid

Common problems in first VSME reports
Mistake	Fix
Leaving sections blank	Write “not applicable” and one line saying why
Mixing periods	Use the same 12 months for every metric, ideally your financial year
Energy in kWh, emissions in kg	The VSME asks for MWh and tonnes CO₂e; convert before you publish
No factor source	Name the emission factor set and year in B3
Policies described as targets	In B2, say whether a policy exists and whether there is a target; do not imply targets you have not set

If you would rather not start from a blank page, the VSME report template for Word has every Basic Module section laid out with guidance and example text, and our sustainability reporting service can prepare the report with you.

Frequently asked questions

Is there an official VSME report template?

EFRAG publishes the standard and a digital template of the data points, but not a finished report layout. Most SMEs use a document template that follows the B1 to B11 structure, with the data kept in a spreadsheet.

Is the VSME mandatory?

No. It is voluntary. Since 2026 it is the reference standard for the value-chain cap: from financial years starting in 2027, CSRD companies may not require more than the voluntary standard from partners with up to 1,000 employees.

What are the 11 disclosures in the VSME Basic Module?

B1 basis for preparation; B2 practices, policies and future initiatives; B3 energy and greenhouse gas emissions; B4 pollution; B5 biodiversity; B6 water; B7 resource use, circular economy and waste; B8 workforce general characteristics; B9 health and safety; B10 remuneration, collective bargaining and training; B11 convictions and fines for corruption and bribery.

Can a UK company use the VSME?

Yes. Nothing limits it to EU companies, and UK suppliers to European customers increasingly use it to answer sustainability questionnaires.

How long does a first VSME report take?

It depends mostly on how easily you can get a year of energy, fuel, waste and staff data. Collecting the data usually takes longer than writing the report.

Sources & further reading

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