VSME Data Collection Checklist: Every Data Point You Need (2026)
VSME Data Collection Checklist: Every Data Point You Need (2026)
🏢 Departmental Data Mapping
Electricity (kWh), heating bills, company fleet usage
Headcount, gender ratios, safety incident logs, wages
Water bills (m³), waste invoices (tonnes), recycling rates
Existing ESG policies, future sustainability initiatives
You've decided to create a VSME report. Good. But before you open any software or spreadsheet, you need to collect the right data — and most of that data already exists somewhere in your company.
This checklist tells you exactly what to gather, where to find it, and who in your company has it. Print it, share it with your team, and check off each item as you collect it. When every box is ticked, you're ready to start your VSME report in 15 minutes.
How to Use This Checklist
The VSME standard has two modules:
- Basic Module (B1–B11): 11 disclosures, ~50 data points. Required for all VSME reports.
- Comprehensive Module (C1–C9): 9 additional disclosures, ~42 more data points. Optional — for SMEs seeking green financing or responding to advanced supply chain requests.
This checklist covers the Basic Module first (what most SMEs need), then the Comprehensive Module for those who need to go further.
The "if applicable" principle: If a disclosure is not relevant to your business, you mark it as "not applicable" and move on. A software company does not need biodiversity data. A logistics firm does not need water consumption data. Only collect what's relevant.
Before You Start: Company-Wide Information
These data points are needed for Disclosure B1 (Basis for Preparation) and your general company profile.
| # | Data Point | Where to Find It | Who Has It |
|---|---|---|---|
| ☐ | Legal company name | Business registration | CEO / Finance |
| ☐ | NACE industry code | Business registration documents, or ask your accountant | Finance |
| ☐ | Country of registration | — | — |
| ☐ | Registered address | — | — |
| ☐ | Reporting period (start and end date) | Usually your financial year (e.g., 1 Jan – 31 Dec 2025) | Finance |
| ☐ | Total number of employees at reporting date | HR headcount | HR |
| ☐ | Annual net turnover (€) | Annual financial statements | Finance |
| ☐ | Balance sheet total (€) | Annual financial statements | Finance |
| ☐ | Module selected (Basic or Comprehensive) | Your decision | Management |
Checklist by Department
🏢 From Finance / Accounting
These data points feed into B1 (Basis), B3 (Energy & GHG), and B11 (Governance).
| # | Data Point | Disclosure | Notes |
|---|---|---|---|
| ☐ | Annual electricity consumption (kWh) | B3 | Find on your electricity invoice — look for "annual consumption" |
| ☐ | Electricity source (grid, renewable PPA, on-site solar) | B3 | Check your energy contract |
| ☐ | Annual heating fuel consumption (kWh or m³) | B3 | Gas, district heating, or oil invoices |
| ☐ | Type of heating fuel (natural gas, oil, district heating) | B3 | Same invoice |
| ☐ | Annual transport fuel consumption (litres) | B3 | Fuel card statements or fleet management records |
| ☐ | Type of transport fuel (diesel, petrol, LPG) | B3 | Same records |
| ☐ | Company vehicle fleet size (if applicable) | B3 | Fleet register |
| ☐ | Total fines paid for corruption/bribery (€) | B11 | Legal / compliance records. For most SMEs: €0 |
| ☐ | Number of convictions for corruption/bribery | B11 | Legal / compliance records. For most SMEs: 0 |
Pro tip: If you don't know your energy consumption in kWh, check your latest electricity bill. It always shows annual or monthly consumption. Multiply monthly by 12 if needed. ExecutESG's built-in GHG calculator automatically converts your raw energy data into Scope 1 and Scope 2 emissions — you don't need to do the math yourself.
👥 From HR / People Operations
These data points feed into B8 (Workforce general), B9 (Health & Safety), and B10 (Remuneration & Training).
| # | Data Point | Disclosure | Notes |
|---|---|---|---|
| ☐ | Total headcount (at reporting date) | B8 | Include all employees |
| ☐ | Headcount by gender (male / female / other) | B8 | From HR system |
| ☐ | Headcount by contract type (permanent / temporary) | B8 | From HR system |
| ☐ | Headcount by employment type (full-time / part-time) | B8 | From HR system |
| ☐ | Employee turnover rate (%) | B8 | (Leavers ÷ Average headcount) × 100 |
| ☐ | Number of work-related injuries | B9 | H&S incident log |
| ☐ | Number of work-related fatalities | B9 | H&S incident log. For most SMEs: 0 |
| ☐ | Lost-time injury frequency rate (LTIFR) | B9 | (Lost-time injuries ÷ hours worked) × 1,000,000 |
| ☐ | Whether H&S training is provided (yes/no + description) | B9 | Training records |
| ☐ | Gender pay gap ratio (if tracked) | B10 | Payroll data |
| ☐ | Whether collective bargaining agreements exist | B10 | HR / Legal |
| ☐ | Average training hours per employee | B10 | Training records |
| ☐ | Whether a living wage policy exists | B10 | HR policy documents |
🏭 From Operations / Facilities
These data points feed into B4 (Pollution), B5 (Biodiversity), B6 (Water), and B7 (Resource Use & Waste).
| # | Data Point | Disclosure | Notes |
|---|---|---|---|
| ☐ | Whether the company produces air, water, or soil pollutants | B4 | If not in manufacturing/chemicals: "Not applicable" |
| ☐ | Types and quantities of pollutants (if applicable) | B4 | Environmental permits or monitoring records |
| ☐ | Whether operations are near protected biodiversity areas | B5 | Check your site location against Natura 2000 |
| ☐ | Whether a biodiversity policy exists | B5 | For most office-based SMEs: "Not applicable" |
| ☐ | Annual water consumption (m³) | B6 | Water utility bills |
| ☐ | Whether the company operates in a water-stressed area | B6 | Check WRI Aqueduct |
| ☐ | Total waste generated (tonnes) | B7 | Waste contractor invoices |
| ☐ | Waste recycling rate (%) | B7 | Waste contractor reports |
| ☐ | Types of waste (general, hazardous, electronic) | B7 | Waste manifests |
Reality check: For a typical 40-person service company, disclosures B4 (Pollution), B5 (Biodiversity), and B6 (Water) are often marked as "not applicable." Don't waste time collecting data for topics that genuinely don't affect your business.
📋 From Management / CEO
These data points feed into B2 (Practices, Policies and Future Initiatives).
| # | Data Point | Disclosure | Notes |
|---|---|---|---|
| ☐ | Description of sustainability practices already in place | B2 | Write 2-3 paragraphs in plain language |
| ☐ | List of existing environmental or social policies | B2 | e.g., recycling policy, remote work policy, code of conduct |
| ☐ | Planned future sustainability initiatives | B2 | e.g., "plan to install solar panels in 2027" |
| ☐ | Whether ESG is discussed at board level | B2 | Yes/No + brief description |
Comprehensive Module Add-On (C1–C9)
Only collect this data if you are completing the Comprehensive Module — typically for green financing applications or advanced supply chain requests.
| # | Data Point | Disclosure | Where to Find It |
|---|---|---|---|
| ☐ | Detailed strategy and business model description | C1 | Strategic planning documents |
| ☐ | Material IROs (Impacts, Risks, Opportunities) identified | C2 | Internal risk register or management discussions |
| ☐ | GHG reduction targets (Scope 1, 2, optionally 3) for 2030 | C3 | Management decision — set if not yet defined |
| ☐ | Climate-related physical risks (floods, heat, drought) | C4 | Insurance assessments, location-based risk tools |
| ☐ | Climate-related transition risks (regulation, technology) | C4 | Strategic planning |
| ☐ | Scope 3 emissions estimate (optional) | C5 | Spend-based calculation or supplier data |
| ☐ | Detailed pollution quantities and management plans | C6 | Environmental monitoring data |
| ☐ | Human rights due diligence policy | C7 | Legal / compliance documents |
| ☐ | Detailed supply chain sustainability practices | C8 | Procurement records |
| ☐ | Anti-corruption training and whistleblower mechanism details | C9 | Legal / HR |
The Quick-Start Summary
If you're a typical 20-50 person service or manufacturing company, here's what you actually need:
- Your electricity bill (annual kWh) — 5 minutes to find
- Your heating/fuel bill (annual kWh or litres) — 5 minutes to find
- Employee headcount by gender and contract type — ask HR, 10 minutes
- Workplace injury records — ask H&S lead, 5 minutes
- A 2-paragraph description of what you already do for sustainability — write it yourself, 10 minutes
- Waste and recycling data (if available) — check waste contractor, 10 minutes
- Corruption/bribery convictions and fines — almost certainly zero
Total data collection time: 45–90 minutes. Total report creation time with ExecutESG: 15 minutes.
Ready to Start?
Now that you've collected your data, you have three options:
- Fill in the EFRAG Excel template manually (free, but slow and no automated calculations)
- Use ExecutESG's free VSME module — our guided wizard walks you through each disclosure, auto-calculates your GHG emissions, and exports to PDF, Word, or XBRL with one click
- Read our complete VSME Standard guide to understand what each disclosure means before you begin
Need help understanding the standard itself? Read our VSME Standard Explained: The Complete Guide.
Want the step-by-step walkthrough? Follow our How to Create a VSME Report in 15 Minutes tutorial.
Frequently Asked Questions
How many data points are in the VSME Basic Module? Approximately 50-51 data points across 11 disclosures (B1-B11). However, many of these may be "not applicable" depending on your industry, which reduces the actual collection effort significantly.
What if I don't have exact data for some fields? The VSME allows estimates where exact data is unavailable. For example, if you don't have precise waste tonnage, you can use your waste contractor's annual summary or estimate based on bin pickups. The key is transparency — state that the figure is estimated.
Do I need to collect Scope 3 emissions data for the Basic Module? No. Scope 3 (value chain emissions) is only included in the optional Comprehensive Module (C5). The Basic Module requires only Scope 1 (direct emissions) and Scope 2 (purchased electricity/heat).
How often do I need to collect this data? Once per reporting period (typically annually). If you use software like ExecutESG, your previous data is saved, so subsequent years only require updating the numbers — not recollecting everything from scratch.
Can I delegate data collection across my team? Yes — and you should. This checklist is organized by department precisely so you can forward the relevant section to each department head. In ExecutESG, you can invite team members to collaborate on specific sections.