B2: Practices, policies and future initiatives
What your company does to move toward a more sustainable economy.
In brief
B2 asks whether your company has practices, policies or future initiatives that support the transition to a more sustainable economy. If it does, you state which of these you have: practices, policies (and whether they are public), future initiatives, and targets that monitor how your policies are implemented. Typical examples are energy-saving measures, an environmental policy, a supplier code of conduct or a workplace safety program. In the Comprehensive Module, C2 asks you to describe them.
At a glance
- Requirement
- If applicable: when you have practices, policies or future initiatives in place.
- 10 employees or less
- Required, under the same condition.
- Value chain cap (from 2027)
- Not included.
- In Selko Report
- Page "Sustainability Practices & Policies", together with C2
What changed from VSME
- Clearer condition: if the company has put such practices, policies or future initiatives in place, it states so. If it has none, B2 does not apply.
- Removed: the progress achieved toward targets. You still say whether you have targets that monitor your policies.
- Unchanged: cooperatives and social economy companies may report on participation in governance, investments in social economy entities and limits on profit distribution (EFRAG guidance).
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
One table for B2 and C2
Selko Report collects B2 and C2 in one table. Each row is one practice, policy or future initiative, with its topic, its kind, a short description, whether it is public, whether it covers suppliers or clients, and any target that monitors it. Practices, policies and future initiatives often overlap in a small company, so one row per item keeps the report simple.
Practices count even if they are not written down
The VS defines practices as initiatives a company puts in place, and notes that practices often replace policies in smaller companies. We count an established way of working, such as sorting waste or regular safety walks, even if it is not a written policy.
Topics follow the standard's list
The topics follow the list in EFRAG's guidance: climate change, pollution, water and marine resources, biodiversity and ecosystems, resource use and circular economy, own workforce, workers in the value chain, affected communities, consumers and end-users, and business conduct.
How to read a Selko report
A Selko report lists only the topics the company has practices, policies or future initiatives for. A topic that is not listed means the company has none for it. If the company has none at all, it answers No to the first question and B2 is not applicable.
Frequently asked questions
Related content
C2: Description of practices, policies and future initiatives
VS disclosure C2: describe the practices, policies and future initiatives reported in B2, whether they cover suppliers or clients, and the targets that monitor them.
Read moreC6: Human rights policies and processes
VS disclosure C6: whether you have a code of conduct or human rights policy for your own workforce, what it covers, and whether you have a complaints-handling mechanism.
Read moreDatapoints and omissions
How the VS replaces a materiality assessment: essential, if-applicable and voluntary datapoints, the relief for 10 employees or less, and when information can be omitted.
Read moreB1: Basis for preparation
VS disclosure B1: the option you apply, the statement of compliance, omitted information, reporting basis, subsidiaries, company details, sites and certifications.
Read moreReady to make progress?
Let's discuss how Selko Insights can help your organization turn sustainability goals into practical action.