Information on the B8, B9 and B10 requirements is available for SMEs wishing to use the VSME Basis Module. These requirements of the VSME standard form a solid basis for sustainability reporting and provide a valuable insight into how people are treated within the organisation - from structure and stability to safety, fairness and training.

B8 - Understanding labour force structure

Requirement B8 asks SMEs to describe who these people are: how many employees the company has, what types of contracts (permanent or temporary), how they are broken down by gender and, if applicable, in which countries they work.

It is an overview that helps not only external readers but also the company itself to understand its internal structure. For companies with more than 50 employees, a valuable component is added: the staff turnover rate - an indicator of job stability and attractiveness.

How is this part of the report written?

The information can be presented in a clear paragraph, supplemented with a table showing the distribution of employees by gender, contracts and locations. It is important that the data is up to date and reflects the last year of activity.

B9 - Safety and health: responsibility and prevention

Through requirement B9, the VSME standard calls on SMEs to be transparent about occupational accidents. It requires the reporting of the number and rate of such incidents, as well as - where applicable - the number of fatalities caused by work activities. This requirement is not intended to penalise but to create a space for accountability and learning. A report showing zero accidents is welcome, but equally valuable is the open acknowledgement of incidents, accompanied by concrete measures to prevent them in the future.

How are these data presented?

They can be presented in a summarised table including: the total number of accidents, the rate (as a proportion of the number of employees or hours worked) and a brief explanation, if appropriate. If no accidents occurred, this can be explicitly stated.

B10 - Echitate, social dialogue and lifelong learning

This section emphasises respect for employee rights, pay equity and investment in professional development. According to requirement B10, SMEs must state whether the wages offered are at least equal to the legal or collectively agreed minimum wage in the country.

It also requires gender pay gap analyses, a key equity issue. This information is only mandatory for companies with more than 150 employees (the threshold will drop to 100 after 2031), but recommended for all companies with relevant data.

Also in this section, SMEs must declare the extent to which employees are protected by collective labour agreements and how many hours of training they receive per year on average, broken down by gender.

How is it written?

This part can be presented through a combination of narrative paragraphs and tables. For example, you could include a short description of the pay policy, a comparison of the minimum wage with the actual wage offered, and then a simple table with the number of hours of training.

How to approach report writing

For SMEs, sustainability reporting should not be a bureaucratic process, but one of reflection and clarity. Here are some practical recommendations for reporting:

• Start with what you have. Gather available data from internal departments: HR, accounting, management. Don't expect perfection. The standard also allows transparency about missing information
• Be clear and concise. Avoid unnecessary technical language. A clearly written report with simple examples and easy-to-read tables will have more impact
• Contextualises data. Provide explanations where needed. If you have high staff turnover or pay differentials, explain why and what action you are taking
• Think long-term. This report can become a strategic tool. It can highlight strengths, but also areas where you can grow.