What the VS (VSME) Basic Module Requires: B1 to B11 Explained

The Basic Module of the Voluntary Standard contains 11 disclosures, numbered B1 to B11. They cover general information, environment, social and governance topics. Several apply only under specific conditions, so most companies report fewer than 11 in full.

What are the 11 Basic Module disclosures?

The Basic Module runs B1 to B11. B1 and B2 cover general information. B3 to B7 cover environment: energy and emissions, pollution, biodiversity, water, and resource use. B8 to B10 cover the workforce. B11 covers business conduct.

Read as a list, eleven disclosures sounds like a lot. In practice several carry conditions, and a services company with no production sites and no pollution reporting obligation will find some do not apply at all. The Basic Module is only half of the standard, and the complete guide to VS (VSME) reporting sets out how it fits with the Comprehensive Module and who is expected to report at all.

What do the general disclosures B1 and B2 require?

B1 is the basis for preparation: which module you apply, whether the report is individual or consolidated, and identifying information such as legal form, sectors and significant sites. B2 covers the sustainability practices, policies and future initiatives you already have.

Think of B1 as the header that lets a reader interpret everything after it. Getting the reporting boundary right here matters more than it looks, because it determines what counts as "your" emissions and workforce in every later disclosure. B2 is narrative rather than numeric, and it is where a company with little formal policy can simply say so.

What do the environmental disclosures B3 to B7 require?

B3 covers energy and greenhouse gas emissions. B4 covers pollution of air, water and soil. B5 covers biodiversity. B6 covers water. B7 covers resource use, circular economy and waste. Of these, B4 and B5 apply only under specific conditions.

B3 is where most of the work sits, because it needs data you may not already collect in a usable form. The method itself is not complicated. See GHG calculation for VS reporting for how the calculation works, and Scope 1, 2 and 3 emissions explained for what each scope covers.

B6 has an internal split worth knowing: water withdrawal is the general expectation, while water consumption applies where you have significant water-consuming processes. B7 asks about materials and waste rather than a single headline number.

What do the social disclosures B8 to B10 require?

B8 covers general characteristics of the workforce, such as headcount and contract types. B9 covers health and safety, including work-related accidents. B10 covers remuneration, collective bargaining and training. Some elements within these apply only above given headcount thresholds.

For most companies this is the easiest part of the report, because the underlying data already exists in payroll and HR systems. It is a collection exercise rather than a measurement exercise, which is a meaningful difference in effort. The thresholds matter here: a smaller company can legitimately omit parts of B8 and B10.

What does B11 require on business conduct?

B11 covers convictions and fines for corruption and bribery. You disclose confirmed incidents and the penalties that followed. For most companies the answer is that there are none, and stating that is a complete response.

It is the shortest disclosure in the module and the one most often finished in a single sentence. It is also the only governance item in the Basic Module, which tells you something about where the standard puts its emphasis.

Which Basic Module disclosures are conditional?

Several are. Pollution (B4) applies where you already report pollutant emissions to authorities or through an environmental management system. Biodiversity (B5) applies where you have sites in or near biodiversity-sensitive areas. Parts of the workforce disclosures apply above certain headcount thresholds.

This is the practical consequence of the "if applicable" principle, and it is what makes the Basic Module workable for a company without a sustainability department. You are not expected to generate data about circumstances you do not have.

Do I have to report all 11 disclosures?

No. You report the disclosures that apply to your circumstances. You work through all eleven, but any whose conditions you do not meet are simply omitted, with no explanation required.

That distinction matters when a customer asks why something is missing. Under VS, absence carries meaning: it says the topic is not applicable, and the standard treats that as a complete answer.

What comes after the Basic Module?

The Comprehensive Module, C1 to C9, which adds disclosures aimed at banks, investors and large corporate customers. It is optional, it requires Basic first, and it applies in full once chosen.

Whether you need it depends entirely on who is asking you for data. See Basic vs Comprehensive: which module do you need.

Check which disclosures apply to you, free →

Frequently asked questions

How many disclosures are in the VSME Basic Module?
Eleven, numbered B1 to B11, grouped as general information (B1 to B2), environment (B3 to B7), social (B8 to B10) and governance (B11).

Which VSME disclosure covers emissions?
B3, "Energy and greenhouse gas emissions". It requires total energy consumption in MWh and gross Scope 1 and 2 emissions in tonnes of CO₂ equivalent.

What happens if a disclosure does not apply to my company?
You omit it. Under the "if applicable" principle, an omission is taken to mean the topic is not applicable, and no explanation is required.

Does the Basic Module require Scope 3 emissions?
No. Scope 3 sits in the Comprehensive Module, and only where it yields relevant information.