VS supplementary module
VSME Voluntary Module: Value-Add for All Stakeholders in ESG Reporting
This add-on module complements the core module with detailed ESG performance data (C1–C9) – designed for companies seeking to comprehensively document their sustainability performance and build trust with investors, banks and major corporate clients.
C1 & C2 – Business Model & ESG Policies
Integrating the company's business model with sustainability directives and ESG reporting guidelines.
C3 & C4 – Climate Goals & ESG Risks
GHG reduction targets with target year, alongside the assessment of physical and transition risks from climate change.
C5–C9 – Social & Governance (ESG)
Gender diversity in executive management, human rights policies, controversial business sectors, and board diversity for robust ESG reporting.