What is the difference between the VSME Basic Module and the Narrative-Business Module under the ESG reporting standard?
The VSME Basic Module comprises 100 data points across 11 key disclosure areas and constitutes the mandatory core of any VSME report. The Supplementary Module adds 47 further data points across 9 areas and is optional – designed for companies seeking to provide deeper ESG insights to investors or corporate clients. ESG Lift provides comprehensive coverage for both modules.
The VSME Basic Module
The basic module contains 100 data points across 11 key areas and is the mandatory core component of any VSME report. Tailored specifically for micro-enterprises, it covers essential environmental, social, and governance (ESG) metrics: energy consumption, greenhouse gas emissions, water usage, waste management, workforce demographics, occupational health and safety, gender equality, and corporate policies.
The VSME Narrative-Policies, Actions and Targets (PAT) Module
The narrative module features 47 additional data points across 9 areas and is entirely voluntary. It offers deeper disclosure on elements such as business model descriptions, climate transition strategies, human rights policies, and strategic sustainability targets. This module is ideal for businesses aiming to provide enhanced transparency to investors, financial institutions, or large corporate clients subject to CSRD reporting requirements.
Which Module is Right for My SME?
For most SMEs, the basic module is fully sufficient as it meets the disclosure requirements of the majority of supply chain assessments and sustainable finance evaluations. ESG Lift includes both modules across all subscription plans at no additional cost.
VSME basic module vs. supplementary module: Differences, ESG data points, and which module your SME actually needs – explained simply for sustainability reporting.