B1 Basis for Preparation
This module is where you should describre the background information which creates the basis of the report. See the following points below:
1️⃣ Module selection
Describe if the report contains basic module or basic + comprehensive module.
✅ Option A selected → The report includes only the Basic module.
✅ Option B selected → The report includes the Basic module + Comprehensive module.
2️⃣ Omitted information
If any part of the disclosure is classified or sensitive, you may choose to leave it out.
However, you must clearly mention it here.
- ☑️ State which disclosure has been omitted
- ☑️ Briefly explain why, if possible (e.g., sensitivity, confidentiality)
3️⃣ Report type
Indicate how the report has been prepared:
- 📄 Individual report – Only includes your company data
- 👥 Consolidated report – Includes data from your company and subsidiaries
4️⃣ Subsidiaries (if consolidated report)
If you’re reporting on a consolidated basis, list:
- 🏢 Names of subsidiaries
- 📍 Registered addresses
5️⃣ Basic business information
Include the following key details:
| Item | Description / value |
|---|---|
| 🏛️ Legal Form | (e.g., Limited company, cooperative, etc.) |
| 🏷️ NACE Code(s) | (e.g., C10.1 – Processing and preserving of meat) |
| 💶 Balance Sheet Size | Total assets in Euro |
| 💰 Turnover | Annual turnover in Euro |
| 👷 Employees | Number of employees (headcount or FTE) |
| 🌍 Country of Operations | Primary country and key asset locations |
| 📌 Site Geolocations | Locations of sites owned, leased, or managed |
6️⃣ Certifications or labels
If your undertaking has any sustainability-related certifications or labels, include:
- 📜 Name of the certification/label
- 🏢 Issuer or authority
- 📅 Date of certification
- ⭐ Rating or score (if applicable)
Example:
- ISO 14001 – Environmental Management
- Issued by: Bureau Veritas
- Certified on: June 2024
- Score: A+