C2: Description of practices, policies and future initiatives
A short description of what you reported in B2, who it covers and how you follow it up.
In brief
C2 builds on B2. For each practice, policy or future initiative you reported in B2, you give a brief description and say whether it covers suppliers or clients. If you have targets that monitor how your policies are implemented, you describe them too. You may also name the most senior person or body accountable for implementing them.
At a glance
- Requirement
- If applicable: when you reported practices, policies or future initiatives in B2. Naming the accountable person or body is voluntary.
- 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 B2
What changed from VSME
- New: say whether a practice, policy or future initiative covers suppliers or clients.
- New: describe the targets that monitor how your B2 policies are implemented.
- Clarified: the most senior level accountable can be a person or a body.
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
Filled in the same table as B2
You describe your practices, policies and future initiatives in the same table where you listed them for B2. Each row has a description, and you tick whether it covers suppliers or clients. A supplier code of conduct, for example, covers suppliers.
Targets that follow up your policies
If a policy has a target, tick "Has a related target" and describe it. The VS defines targets as measurable, outcome-oriented and time-bound goals. Keeping a result at its current level also counts, for example keeping sick leave below 3%.
Who is accountable
You may name the most senior person or body responsible for each item, such as the CEO, the management team or the board. This is voluntary and only needed if you have decided it.
Frequently asked questions
Related content
B2: Practices, policies and future initiatives
VS disclosure B2: whether your company has practices, policies, future initiatives and targets for the transition to a more sustainable economy.
Read moreC1: Strategy: business model and sustainability initiatives
VS disclosure C1: your products and services, markets, main business relationships and the sustainability elements of your strategy. What to write and how much.
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 moreReady to make progress?
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