B6: Water
Disclosure requirements for water withdrawal and water consumption.
In brief
VSME disclosure requirement B6 concerns water: the company must report its water withdrawal and consumption, and specifically note if any site is located in a water-stressed area. The page also gives guidance on data collection and points to the Comprehensive Module's more extensive water reporting for companies wanting to go further. The requirement is simple but requires systematic tracking of water use.
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
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.
Related content
B4: Pollution of air, water and soil
VSME disclosure B4: emissions of pollutants to air, water and soil, and how to report them.
Read moreB5: Biodiversity
VSME disclosure B5: sites in or near biodiversity-sensitive areas and land-use metrics.
Read moreB7: Circular economy and waste
VSME disclosure B7: circular economy principles, waste generation and material flows.
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