B2 asks a simple question for each sustainability topic: do you have practices, policies, future initiatives or targets? You answer yes or no and may add a short description. The Comprehensive Module (C2) asks for more detail.
Practice, policy or target?
- Practice: something you actually do, even informally. Example: "We switched the warehouse lighting to LED in 2025."
- Policy: a written commitment approved by management. Example: a one-page health and safety policy signed by the director.
- Publicly available: the policy is published, for example on your website.
- Target: a measurable goal with a date. Example: "Reduce electricity use per unit produced by 10% by 2028."
Topics to consider
Climate change mitigation and adaptation, energy, pollution, water, biodiversity, circular economy, own workforce, workers in the value chain, affected communities, consumers, and business conduct, including anti-corruption.
Honest answers win
"No" is a valid answer. Customers and banks mostly want consistency and evidence. Ticking "policy" without a written document creates a problem when someone asks for a copy.
Quick wins
Many small firms already meet legal obligations that can be written up as a short policy: occupational health and safety, waste management and anti-bribery rules. The VS Supplier Kit includes editable one-page policy templates in English and Romanian.
Source: Delegated Regulation (EU) 2026/1560, B2 and Appendix B. General information, not legal advice.