C7: Severe Negative Human Rights Incidents
Disclosure requirements for confirmed human rights incidents and actions taken.
In brief
VSME disclosure requirement C7 concerns severe negative human rights incidents: the company must report confirmed cases of human rights violations and related remediation actions during the reporting period. If no such cases occurred, this is also stated. The requirement complements C6's policy description with concrete cases.
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
Practical guidance from Selko
Selko Report follows and applies the C7 disclosure requirements as specified in the VSME standard. The questionnaire collects information about confirmed human rights incidents and any remediation actions taken, ensuring transparent and compliant reporting.
Related content
C6: Human rights policies
VSME disclosure C6: human rights policies covering child labour, forced labour and discrimination.
Read moreB11: Corruption and bribery
VSME disclosure B11: convictions and fines for violations of anti-corruption and anti-bribery laws.
Read moreC8: Revenues from certain sectors
VSME disclosure C8: revenues from controversial weapons, tobacco, fossil fuels and chemicals.
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