Comprehensive adds to the Basic report
The modules are two reporting options within VSME. A Comprehensive report includes the Basic information as well as the additional topics. In either option, some questions depend on the company’s circumstances.
Scroll sideways to compare both options.
| Your question | Basic | Basic plus Comprehensive |
|---|---|---|
| What does it cover? | Company details, practices and policies, energy and emissions, water and waste, employees and business conduct. | All Basic topics, plus more detail on strategy, climate plans and risks, people and governance. |
| Who can help prepare it? | Finance, payroll and operations can supply much of the information from existing records. | Management may need to contribute additional information about plans, risks and policies. |
| Can I create it here? | Yes. Our questionnaire supports the Basic Module. | Our tool currently supports Basic only. Choose an option with Comprehensive support if you need the additional module. |
What do the extra questions look like?
The examples below explain the kinds of information involved. They are simplified descriptions; the standard sets the exact questions and conditions.
- Business strategy. What are the company’s main products, markets and business relationships, and how do sustainability matters relate to them?
- Climate targets and plans. If the company has emissions-reduction targets, what do they cover and what are the target years? Are there transition plans?
- Climate risks. Has the company identified risks from climate-related events or from the move to a lower-carbon economy?
- People and governance. Additional information can cover human-rights policies and incidents, certain business activities and the composition of the governing body.
Basic already asks about practices, policies and whether targets exist. Comprehensive asks for further detail in specified areas. It also addresses consideration of Scope 3, the emissions associated with activities such as purchasing goods and using products along the supply chain.
Use the request to make your choice
- Find out what they want to know. Read the actual questions from the bank or customer. “ESG report” alone does not tell you which module they expect.
- Compare the topics. If the questions concern energy, employees and basic company practices, look at the Basic report example. For more detailed plans, risks or policies, review the additional topics above.
- Confirm before starting. Ask whether Basic is sufficient, Comprehensive is requested, or a few separate answers would address the remaining questions.
If you are reporting without an external request, decide who you want the report to inform and what information will be useful to them. You can use Basic as the foundation and consider the additional topics as your reporting needs develop.
Two requests with different next steps
“Please send energy use, emissions and employee figures.”
These are topics in Basic. Show the customer the report contents and confirm any specific breakdowns or file requirements. If the report covers their questions, you can prepare it through our questionnaire.
“We also need your climate targets and risk information.”
Ask exactly which targets, plans and risks the lender needs described. Compare those questions with Comprehensive and choose a reporting option that covers them. A Basic report alone may leave some of the request unanswered.
The questions determine the next step. The name of the recipient, such as a bank or customer, does not by itself determine the module.
Where can you prepare the report?
You can create a Basic report here using guided questions and download the finished PDF. If you need Comprehensive, the software comparison includes options to consider. EFRAG’s official template also supports both modules.
Module descriptions follow Commission Recommendation (EU) 2025/1710, Annex I. The Basic topics are numbered B1 to B11; Comprehensive adds C1 to C9 and related considerations. See the supported version and later updates.
If Basic fits your needs, start here.
Answer questions about your company and download a VSME Basic Module report to share with banks and customers. You can start with what you know and return as you gather the remaining information.
Start your reportFree during early access. No account needed.