A Voluntary Standard report (VS, formerly VSME) has a fixed structure. If you follow it, a customer or bank can find each number in the same place in every supplier's report. This page lists the eleven Basic Module disclosures and what goes in each one.
You don't need a Word or Excel template: the free VS Report Builder is a fillable version of this structure. It runs in your browser and prints the finished report in English, Romanian, German or Polish, or in two languages side by side.
The structure at a glance
| Section | Title | What you fill in |
|---|---|---|
| B1 | Basis for preparation | Company name, legal form, NACE code(s), country, reporting period, individual or consolidated basis, turnover, balance-sheet total, number of employees, significant sites, any omitted datapoints |
| B2 | Practices, policies and future initiatives | For each sustainability topic: whether you have practices, a written policy, a public policy and targets |
| B3 | Energy and greenhouse gas emissions | Total energy in MWh, Scope 1 and location-based Scope 2 emissions in tonnes CO2e |
| B4 | Pollution of air, water and soil | Pollutant emissions, only if you already report them to authorities or under an environmental management system |
| B5 | Biodiversity | Number of sites in or near biodiversity-sensitive areas, and the names of those areas |
| B6 | Water | Total water withdrawal; consumption only if production uses significant water |
| B7 | Resource use, circular economy and waste | Circular-economy practices, hazardous and non-hazardous waste in tonnes, share diverted to recycling or reuse |
| B8 | Workforce: general characteristics | Employees by contract type and gender, and by country if you employ in more than one |
| B9 | Workforce: health and safety | Recordable work-related accidents, the accident rate and fatalities |
| B10 | Remuneration, collective bargaining and training | Minimum wage, gender pay gap where the law already requires it, collective bargaining coverage, average training hours |
| B11 | Convictions and fines for corruption and bribery | Number of convictions and total fines (normally "none") |
B1 sets the frame for everything else
The reporting period, the basis (individual or consolidated) and how you count employees (headcount or full-time equivalents) apply to the whole report. State them once in B1 and use the same choices in B3 and B8–B10.
If you leave out a datapoint, for example because the information is classified or sensitive, B1 is where you say so.
B2 is a yes/no table, not an essay
B2 covers twelve topics, from climate change mitigation to business conduct. For each one you tick whether you have practices, a written policy, a publicly available policy and targets. A short description is optional. Only tick "policy" if a written, approved document exists: see the B2 guide.
The numbers come from documents you already have
- B3: electricity, gas and fuel invoices. The B3 guide shows the calculation.
- B6 and B7: water bills and your waste collector's statements. See environmental disclosures B4–B7.
- B8 to B10: payroll and HR records. See workforce disclosures B8–B10.
Micro-undertakings can leave parts blank
With 10 or fewer employees, B3, B6 and B7 are voluntary. The template still has a place for them, so you can fill them in if a customer asks. See VS for micro-undertakings.
After the Basic Module
The Comprehensive Module (C1–C9) adds strategy, targets, climate risks, human rights and more workforce detail. Most small suppliers start with the Basic Module and only add Comprehensive datapoints when a customer or bank asks for them.
Source: Commission Delegated Regulation (EU) 2026/1560, Basic Module B1–B11. General information, not legal advice.