The Basic Module is the target level for micro-undertakings. For companies with 10 or fewer employees, several datapoints are explicitly voluntary:
- B3: energy consumption and Scope 1 and 2 greenhouse gas emissions;
- B6: water withdrawal and consumption;
- B7: circular-economy practices, waste and material flows;
- in the Comprehensive Module, among others C1, C3, C4, the turnover rate in C5, and C6–C7.
What a micro-company should still prepare
- B1: who you are, the reporting period and the basis of preparation;
- B2: honest yes/no answers on practices and policies;
- B8–B10: workforce numbers, accidents, minimum wage, training;
- B11: any corruption convictions or fines (normally "none").
Should you report B3 anyway?
If your customer is a manufacturer or retailer that is counting its Scope 3 emissions, it will often ask for your energy and fuel use. B3 takes about an hour with your invoices, and our VS Report Builder does the arithmetic.
Source: Delegated Regulation (EU) 2026/1560, appendices and Annex II. General information, not legal advice.