Completeness
Open points
Draft report
Questions
What is the VSME standard?
A voluntary standard for small and medium-sized undertakings from EFRAG (December 2024). Its Basic Module covers B1 to B11: basis for preparation, practices, energy and emissions, pollution, biodiversity, water, waste, workforce, health and safety, pay and training, and corruption fines.
Do I have to report?
It is voluntary. Large customers, banks and investors that report under CSRD often ask suppliers for the same data; ask which format they want.
Where do emission factors come from?
From your energy supplier's statement or a national or international factor table. The page does not supply factors, because a wrong one is worse than a blank; it asks you to name the source.
Related: the EU CSRD scope checker, the CBAM cost estimator and the NIS2 scope checker.
Not decided here
Whether you are in scope of anyone's request, which Scope 2 method a customer wants, and whether your figures are right. Nothing is assured.
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