Organisation Setup
Organisation Setup
Complete this once. Your details appear on the shadow sustainability report and audit export. The module and size selections determine which datapoints apply and how they are labelled.
Organisation Size
Employee size
This determines which datapoints are essential vs voluntary for your organisation, and defines your position under the value chain cap.
10 or fewer employees
Micro-undertaking. Several environmental and energy datapoints (B3, B6, B7, C3, C4, C5, C6, C7) become voluntary rather than essential. Lower value chain cap applies.
More than 10 employees
Standard VSME entity. Full Basic Module applies as essential. Comprehensive Module essential items apply where relevant. Higher value chain cap applies.
Module Selection
Select your reporting option
This is the first disclosure required by B1. Your selection determines which sections appear in the disclosures panel.
Option A - Basic Module only
General information, energy and GHG, pollution, biodiversity, water, waste, workforce, health and safety, pay, and one governance metric. Sufficient for most supply chain reporting requests from mandatory CSRD reporters.
32 datapoints
No assurance required
Option B - Basic + Comprehensive Module
All Basic Module datapoints plus: business model, extended policies, climate targets, transition plan, climate risk, turnover, human rights policy, confirmed incidents, sector revenues, and governance gender diversity.
55 datapoints
No assurance required
Legal status: C(2026) 5011 is adopted but not yet published in the Official Journal. It enters into force three days after publication. The VSME Recommendation (EU) 2025/1710 of 22 July 2025 is superseded on entry into force of this regulation. No assurance is required under the voluntary standard.
Value chain cap: Mandatory CSRD reporters (>€450m turnover and >1,000 employees) are legally prohibited from requesting more sustainability data from your organisation than what is covered by this voluntary standard. You have a statutory right to refuse requests that go beyond the cap. The Value Chain Cap tab shows exactly which items are within the cap.
Progress Dashboard
Progress Dashboard
Total in scope
-
based on module selection
Completed
0
disclosures entered
Not yet started
-
requiring a response
Not applicable
0
marked N/A or out of scope
Progress by section
Action items
Disclosure Responses
Disclosures
Complete each datapoint that applies to your organisation. Essential datapoints should be completed. If applicable datapoints should be completed where the condition is met. Voluntary datapoints (for ≤10 employee organisations) are optional. Mark any genuinely non-applicable items as N/A - do not leave them blank.
Value Chain Cap - Annex II to C(2026) 5011
Value Chain Cap
What this means: Mandatory CSRD reporters with more than €450m turnover and more than 1,000 employees are legally prohibited from requesting more sustainability information from your organisation than what is listed in Annex II to C(2026) 5011. You have a statutory right to refuse any request that goes beyond this cap. Where a request does go beyond the cap, the mandatory reporter must inform you in writing that it is beyond the cap and that you may decline.
Important: Several items in the cap - including employee headcount by contract type, accident rate, minimum wage compliance, collective bargaining coverage, and training hours - apply to both ≤10 and >10 employee organisations. Energy, GHG, water, and waste data can only be requested from >10 employee organisations.
Shadow Sustainability Report
Shadow Sustainability Report
This is a structured preview of your sustainability statement based on your completed disclosures. It is not a legally binding document - it is a working draft for internal review, board sign-off, or supply chain communication. Blank fields are flagged.
Audit Trail
Audit Trail
A complete record of every datapoint - its status, your response, and the evidence source cited. Suitable for internal review or supply chain documentation purposes.
| DR | Datapoint | Module | Type | Status | Response / value | Source / evidence |
|---|