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Basic Module
B6: Water
Disclosure requirements for water withdrawal and water consumption.
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
Comprehensive Water Reporting
The VSME standard only requires companies with certain water-intensive processes to provide both water withdrawal and water consumption data. However, Selko Report collects this information from all reporting clients that consume water within their operational control. This broader approach is practical since the data is readily available for most companies (and often the amounts are basically zero for office-based businesses). This ensures consistent and comprehensive water disclosure across all clients.