Who should use the base module vs. the comprehensive module?

Who should use the base module vs. the comprehensive module?

Short answer: The base module suits companies taking first ESG steps with fundamental data collection; the comprehensive module is aimed at firms facing higher stakeholder demands (e.g., banks, investors)[8].

myclimate recommends that companies at the start of their ESG journey begin with the base module. It concentrates on metrics such as energy or resource consumption and does not require in-depth strategies[23]. The comprehensive module goes further: it builds on the base module with topics like targets, strategies, and actions that are especially relevant for banks or investors[9]. Companies can choose whether to meet the minimum or report more extensively depending on their ambition.

Sources: [8], [9], [23] What is VSME? | myclimate Switzerland