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Basic Module
B5: Biodiversity
Disclosure requirements for sites in or near biodiversity sensitive areas and land-use metrics.
VSME Standard Reference
The following content is extracted from the official EFRAG Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), December 2024.
View original VSME Standard (PDF)Selko Insights
Selko Report
Biodiversity Sensitive Areas
Biodiversity sensitive areas in the VSME standard are defined as areas protected at European or international level. In practice, areas listed in the following sources are considered biodiversity sensitive:
Selko Report
What Does "Near" Mean?
By "near", the VSME standard considers areas that overlap or are adjacent to biodiversity sensitive areas. If your site shares a boundary with, or extends into, a protected area, it should be included in your disclosure.