VSME Basic vs Comprehensive: Which Module Do You Need?
By Morten Rosén, Co-founder & CEO, Future Fluent · Reviewed by Dr. Max Rosvall Välme
Most companies need only the Basic Module. Choose Comprehensive when a bank, investor or large customer specifically requires the extra data. Basic covers 11 disclosures (B1 to B11). Comprehensive adds 9 more (C1 to C9) and requires Basic first.
Quick facts
- Basic Module: 11 disclosures, B1 to B11. The entry level, and enough for most supplier data requests.
- Comprehensive Module: 9 additional disclosures, C1 to C9. Built for financial counterparties.
- Basic is a prerequisite. You cannot report Comprehensive alone.
- No cherry-picking. If you opt into Comprehensive, it applies in full, subject to "if applicable".
- Comprehensive is aligned with data that banks and investors need under their own regulatory obligations.
- Neither module requires a double materiality assessment.
What is the difference between the Basic and Comprehensive modules?
Basic covers the core sustainability metrics any business counterpart expects: energy, emissions, water, waste, workforce, health and safety, and anti-corruption. Comprehensive adds strategic and financial-sector data such as reduction targets, policies and value-chain items. Basic must be completed first.
The difference is not depth on the same topics so much as audience. Basic answers "what does this company do and measure". Comprehensive answers the more specific questions a regulated financial institution has to ask you because of its own reporting obligations. Both belong to the same standard, which the complete guide to VS (VSME) reporting covers end to end.
Which module should I choose?
Choose Basic if your ESG data requests come from corporate procurement teams doing supply-chain screening. Choose Comprehensive if a bank, lender or investor asks for data tied to their own regulatory reporting. When in doubt, start with Basic and add Comprehensive when a counterparty actually asks.
The caution here is about the commitment, not about being thorough. Comprehensive is an all-or-nothing opt-in: once chosen it applies in full. More disclosure is generally better where you have the data, but committing to a module you cannot complete is worse than a complete Basic report.
Self-diagnosis: Basic or Comprehensive?
| Stick with Basic if | Add Comprehensive if |
|---|---|
| Your ESG requests come from customers, not financiers | Banks or investors ask for detailed ESG data |
| Your customers are mostly domestic | Your customers are large EU companies bound by CSRD |
| You do not have complex ESG risks | You are in a high-impact sector such as manufacturing, energy or chemicals |
| You have not set formal ESG targets yet | You already have ESG policies and targets in place |
If most of your answers sit in the left column, Basic is the right starting point. That does not mean disclosing less than you can. It means not committing to a module before you can complete it.
Can I report Comprehensive without Basic?
No. Applying the Basic Module is a prerequisite. You complete all applicable Basic disclosures (B1 to B11) before adding any Comprehensive disclosure (C1 to C9). The two are designed as sequential tiers, not alternatives.
This trips up companies coming from ESRS, where the materiality assessment determines scope. Under VS the structure is fixed and the sequence is fixed. What varies is which disclosures apply to you.
Can I pick individual disclosures from the Comprehensive module?
No. Once you opt into Comprehensive, it applies in its entirety. The "if applicable" principle still means you omit disclosures that genuinely do not apply to your circumstances, but you cannot select a convenient subset.
That constraint is worth understanding before you commit. If one bank wants one Comprehensive datapoint, you are taking on the whole module, not that datapoint. Sometimes the right answer is to give that bank the figure directly and keep your report at Basic.
What does "if applicable" mean in practice?
It means a disclosure is reported only when your circumstances trigger it. Several VS disclosures carry explicit conditions or thresholds, so a smaller company may legitimately report considerably fewer than the full set. Omitting a disclosure signals that it does not apply, and no explanation is required.
This is why the effective burden is lighter than a count of 11 or 20 disclosures suggests. The detail of which disclosures carry conditions is covered in what the Basic Module requires.
Can I start with Basic and upgrade later?
Yes, and it is the sensible default. Establish your Basic Module data first, then add Comprehensive when a counterparty requires it or when your data supports it. Because Basic is a prerequisite anyway, nothing you build for it is wasted when you upgrade.
My practical advice: get one complete Basic report out, share it, and see what people actually come back and ask for. That tells you more about whether you need Comprehensive than any internal debate will.
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Frequently asked questions
How many disclosures are in each VSME module?
The Basic Module has 11 disclosures (B1 to B11). The Comprehensive Module adds 9 more (C1 to C9), for 20 in total if you apply both.
Can I report on the Comprehensive Module without the Basic?
No. Applying the Basic Module is a prerequisite. All applicable Basic disclosures must be completed before adding Comprehensive disclosures.
Is the Comprehensive Module worth it for a supplier?
Usually not, unless a bank or investor specifically requires it. For supply-chain data requests from corporate customers, the Basic Module is generally sufficient.
Does either module require a materiality assessment?
No. Neither the Basic nor the Comprehensive Module requires a double materiality assessment.