C2: Description of Practices, Policies and Future Initiatives
Extended disclosure requirements elaborating on B2 practices and policies.
In brief
VSME disclosure requirement C2 extends the Basic Module's B2 requirement by asking for a more detailed description of the company's practices, policies and future initiatives by sustainability theme. It requires a more detailed description of entity-specific sustainability themes than was required under B2. This requirement applies to companies that also report the Comprehensive Module.
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
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.
View B2: Practices, Policies and Future InitiativesRelated content
B2: Practices and policies
VSME disclosure B2: practices, policies and future initiatives for transitioning towards a more sustainable economy.
Read moreC1: Business model and strategy
VSME disclosure C1: key elements of the business model and sustainability-related initiatives.
Read moreC3: GHG reduction targets
VSME disclosure C3: greenhouse gas emission reduction targets and the climate transition plan.
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