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Comprehensive Module
C2: Description of Practices, Policies and Future Initiatives
Extended disclosure requirements elaborating on B2 practices and policies.
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
Related to B2
Describing Your B2 Sustainability Themes
C2 is a direct extension of B2. While B2 asks you to indicate whether you have practices, policies, or future initiatives in place, C2 asks you to briefly describe them. In other words, if you answered "yes" to having a sustainability theme in B2, C2 is where you provide the details about what that practice, policy, or initiative actually entails.