How is the VSME standard structured?

The standard consists of a Basic module with eleven ESG disclosures and an optional Comprehensive module with an additional nine disclosures[6].

Cluster: VSME Basics • Updated:

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How is the VSME standard structured?

Short answer: The standard consists of a Basic module with eleven ESG disclosures and an optional Comprehensive module with an additional nine disclosures[6].

The VSME structure is divided into two modules: - Basic module: It covers eleven central ESG topics (environment, social, governance). This module contains around 50 data points and represents the minimum requirements[7]. It is suitable for companies that are at the beginning of their ESG journey or only want to capture basic metrics[8]. - Comprehensive module: Building on the Basic module, it covers nine additional disclosures and increases the number of data points to around 100[6]. This module is aimed at companies that need to create more transparency (e.g. due to bank or investor requirements) and want to disclose strategies and goals in addition to metrics[9].

Sources: [6], [7] VSME - Frequently asked questions answered (FAQ); [8], [9] Was ist VSME? | myclimate Schweiz

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