Short answer
The answer, before the reasoning
A useful EU Voluntary Sustainability Reporting template should not be a single blank report. It should be a small controlled package: a Word report skeleton for the Basic and Comprehensive Modules, an Excel applicability matrix, an evidence register, a data dictionary and a request-response log.
The Word file helps prepare the report; the Excel file controls whether each datapoint applies, where the data came from, who reviewed it and what was released. This package includes both: a report skeleton and an implementation workbook for first-cycle use.
Direct answer
Figure 1. Branded implementation visual for Free EU Voluntary Sustainability Reporting Template: Basic and Comprehensive Modules.
Why one template is not enough
A single Word report template can help teams start writing, but it cannot by itself control data, evidence, versions or release decisions. Conversely, a spreadsheet can organise data but usually does not teach the team how to write a coherent report. The practical solution is a paired template package.
The report skeleton gives structure. The workbook gives control. Together they reduce three common first-cycle problems: blank-page anxiety, uncontrolled questionnaire responses and weak evidence behind published statements.
In practice
What is included in the downloadable package
| File | Purpose | Main user |
|---|---|---|
| Word report skeleton | A structured narrative template covering basis for preparation, Basic Module and Comprehensive Module sections. | Report drafter and reviewer. |
| Excel implementation workbook | Applicability matrix, evidence register, data dictionary, request-response log, checklist and disclosure index. | Project owner and data owners. |
| Checklist sheet | 60 first-cycle readiness questions from this article series. | Project manager and management reviewer. |
| Disclosure index sheet | Tracks what is included, where it appears and whether it is complete. | Technical reviewer and publisher. |
| Response log sheet | Records customer, bank and tender responses and release history. | Sales, finance and reporting owners. |
How to use the Word report skeleton
Start in the Word file only after the scope and option have been decided. Do not delete section headings simply because the data is not ready. Instead, use the workbook to classify the status and decide whether the section is applicable, unavailable, voluntary or omitted under a permitted basis.
Complete B1 first: selected option, reporting basis, period and undertaking information.
Use B2 to separate actual practices, approved policies and future initiatives.
Complete B3-B11 using the workbook as the source of definitions, units, periods and evidence IDs.
Only complete C1-C9 if Option B is selected or if selected Comprehensive information is provided voluntarily with a clear status.
Use the source/status footer before release to record review date, version and limitations.
In practice
How to use the Excel workbook
| Sheet | How to use it |
|---|---|
| Start Here | Record entity, period, selected option, public/private release routes and review responsibility. |
| Applicability Matrix | Assess each disclosure, assign owner, set status and link evidence. Use it before drafting. |
| Evidence Register | Store the audit trail: source, owner, period, method, review, confidentiality and release status. |
| Data Dictionary | Define each metric once so the same field is reused across report, lender pack and customer pack. |
| Request-Response Log | Map each external request to B/C/Annex II and record what version was sent. |
| 60Q Checklist | Run the six-gate readiness check and assign actions before release. |
| Disclosure Index | Track where each disclosure appears and whether it is complete or limited. |
Basic Module: drafting sequence
For the Basic Module, the recommended sequence is not the same as the order in which teams often receive data. Start with B1, then prepare a draft of B2 based on existing practices and policies, then collect metrics from operations and HR. Drafting metrics before the reporting basis is defined creates rework.
In practice
| Disclosure | Template focus | Evidence focus |
|---|---|---|
| B1 | Basis for preparation, option and undertaking information. | Entity information, period, basis and approval. |
| B2 | Practices, policies and future initiatives. | Approved documents, owner confirmation and future initiative approval. |
| B3-B7 | Environment metrics and explanations. | Bills, calculations, site data and methodologies. |
| B8-B10 | Workforce, safety, pay and training. | HR extracts, incident logs, payroll controls and definitions. |
| B11 | Convictions and fines for corruption and bribery. | Legal/compliance confirmation and review notes. |
Comprehensive Module: when to add it
The Comprehensive Module is useful where banks, investors or corporate clients need more decision-useful information than the Basic Module provides. It should not be added casually. Applying the Basic Module is a prerequisite for the Comprehensive Module, and the Option B claim should be used only when the relevant module is completed in its entirety subject to the standard's conditions.
Selected additional datapoints may still be provided voluntarily outside an Option B compliance statement, but the status must be clear.
Hypothetical example: using the package for a bank request
A bank asks an SME for energy use, GHG emissions, employee headcount, accident rate, complaints mechanism, climate risks and sector exposure. The project owner logs the request, classifies the purpose as lender due diligence, maps the datapoints to B3, B8, B9, C4, C6 and C8, and identifies which datapoints are already in the selected option and which are additional voluntary lender information.
The Word report remains an Option A Basic Module report. The lender pack includes additional voluntary information, each linked to evidence IDs and approved for lender release only. The response log records the version sent to the bank.
In practice
Common template mistakes
| Mistake | Risk | Fix |
|---|---|---|
| Writing directly into the report before checking applicability. | Narrative hides gaps and wrong status. | Start with applicability matrix. |
| Deleting sections that feel difficult. | Reviewer cannot tell whether the issue is not applicable or missing. | Keep section status and explain limitation. |
| Using template wording as a compliance clause. | Facts may not support the wording. | Adapt wording to evidence and review. |
| Sharing the evidence register externally. | Confidential data may leak. | Use restricted evidence access and response packs. |
| No response history. | Future answers diverge. | Log every release with date, requester and version. |
Minimum adaptation before external use
Replace all placeholders with company-specific facts.
Confirm the selected option and reporting basis.
Complete the applicability matrix before final drafting.
Attach evidence IDs to all metrics and material narrative claims.
Review confidentiality, trade secrets and personal data.
Approve the release version and record who received it.
Verify whether the legal status or source text has changed before publication.
Download · DOCX
LRA_EU_Voluntary_Standard_Report_Template_Basic_and_Comprehensive_Modules.docx
57.3 KB
Download · PDF
LRA_EU_Voluntary_Standard_Report_Template_Basic_and_Comprehensive_Modules.pdf
197.2 KB
Download · XLSX
LRA_EU_Voluntary_Standard_Template_Workbook.xlsx
26.0 KB
Take it with you
The checklists as a working spreadsheet
Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.
✓ LRA AI Assistant · Human-in-the-loop
Ask about this guide
It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.
Go deeper · EU Voluntary Standard 2026
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
