{"id":37057,"date":"2025-03-27T13:31:04","date_gmt":"2025-03-27T12:31:04","guid":{"rendered":"https:\/\/dfge.de\/?page_id=37057"},"modified":"2026-07-29T17:16:53","modified_gmt":"2026-07-29T15:16:53","slug":"voluntary-standard-vs","status":"publish","type":"page","link":"https:\/\/dfge.de\/en\/voluntary-standard-vs\/","title":{"rendered":"Voluntary Standard (VS)"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row css=&#8221;.vc_custom_1674815286171{padding-top: 80px !important;padding-bottom: 20px !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221; width=&#8221;2\/3&#8243;]<div id=\"ultimate-heading-31766a8e46a15db8c\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-31766a8e46a15db8c uvc-4578  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-31766a8e46a15db8c h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">VS briefly explained<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-31766a8e46a15db8c .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"font-weight: 400;\">The feasible standard for companies outside the CSRD scope<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css_animation=&#8221;none&#8221; css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">The Voluntary Sustainability Reporting Standard (VS) provides a practical and proportionate framework for companies outside the CSRD scope. It helps organizations respond to demands from customers, investors, and lenders for ESG data efficiently.<\/p>\n<p style=\"font-weight: 400;\">By establishing a value-chain cap to ensure that only standard-aligned sustainability information is requested, the VS aims at reducing redundant and inconsistent ESG questionnaires from customers and investors.<\/p>\n<p style=\"font-weight: 400;\">The VS plays also a key role in improving scores in ESG ratings (e.g, <a href=\"https:\/\/dfge.de\/en\/ecovadis\/\">EcoVadis<\/a>) which is critical not just for costumer perception but also for securing tenders.<\/p>\n<p style=\"font-weight: 400;\">By offering a single, standardized source of sustainability data, the VS enables organizations with streamlined responses and builds a strong foundation for future reporting.<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/3&#8243;][vc_icon icon_fontawesome=&#8221;fas fa-info&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; align=&#8221;center&#8221;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Blog: <a href=\"https:\/\/dfge.de\/blog-vs-bericht-ecovadis-warum-beides-zusammen-mehr-bringt-als-getrennt\/\" target=\"_blank\" rel=\"noopener\">VS Report &amp; EcoVadis: Why the two together are more effective than separately<\/a><\/li>\n<li>Blog: <a href=\"https:\/\/dfge.de\/blog-vorbereitung-auf-vs-und-esrs-was-jetzt-zu-tun-ist\/\" target=\"_blank\" rel=\"noopener\">Preparing for VS and ESRS: What to do now<\/a><\/li>\n<li>\n<div>Website: <a href=\"https:\/\/finance.ec.europa.eu\/financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\" target=\"_blank\" rel=\"noopener\">European Commission \u2013 Current legal situation<\/a><\/div>\n<\/li>\n<\/ul>\n<\/div><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-0e324d0703de7796a636075c17e32a02.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-0e324d0703de7796a636075c17e32a02 > i {\n  margin-right: 8px;\n}<\/style><a href=\"mailto:sales@dfge.de\" class=\"default-btn-shortcode dt-btn dt-btn-m link-hover-off btn-inline-left \" target=\"_blank\" id=\"default-btn-0e324d0703de7796a636075c17e32a02\" rel=\"noopener\"><i class=\"far fa-calendar-check\"><\/i><span>Schedule a free consultation!<\/span><\/a><div class=\"ult-spacer spacer-6a8e46a15de67\" data-id=\"6a8e46a15de67\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1643288848775{padding-top: 20px !important;padding-bottom: 60px !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221;][vc_separator]<div class=\"ult-spacer spacer-6a8e46a15deba\" data-id=\"6a8e46a15deba\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div><div id=\"ultimate-heading-18056a8e46a15df10\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-18056a8e46a15df10 uvc-9070  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-18056a8e46a15df10 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">Added Value<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-18056a8e46a15df10 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;\"><\/p>\n<p style=\"font-weight: 400;\">Business Benefits of the VS<\/p>\n<p><\/div><\/div>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1785331107684{padding-top: 20px !important;padding-bottom: 20px !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;][vc_icon icon_fontawesome=&#8221;fa fa-solid fa-magnifying-glass&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h4><b>Increased Transparency and Credibility<\/b><\/h4>\n<p>Transparent and standardized ESG reporting strengthens stakeholder trust.[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;][vc_icon icon_fontawesome=&#8221;fa fa-solid fa-house-flag&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h4><b>Stronger Market Presence and Competitiveness<\/b><\/h4>\n<p>Companies benefit from increased visibility and credibility, especially in environmentally conscious markets.[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;][vc_icon icon_fontawesome=&#8221;fa fa-solid fa-money-bill-trend-up&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h4><b>Better Financing Opportunities<\/b><\/h4>\n<p>According to EFRAG, ESG reporting can lead to loan interest rate advantages of up to 30 basis points (&#8220;lending for sustainable investment&#8221;).[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1785331099878{padding-bottom: 60px !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/2&#8243;][vc_icon icon_fontawesome=&#8221;fa fa-solid fa-arrow-up-right-dots&#8221; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h4><b>Sustainability Reporting as a Management Tool<\/b><\/h4>\n<p>Systematic integration of sustainability promotes sustainable strategies within the company, improves resource efficiency, and identifies risks at an early stage.[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/2&#8243;][vc_icon icon_fontawesome=&#8221;fa fa-solid fa-money-bill-1&#8243; color=&#8221;black&#8221; background_style=&#8221;rounded&#8221; css=&#8221;&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h4><b>Reduced Implementation Costs<\/b><\/h4>\n<p>The flexibility of the standards can significantly reduce implementation costs for companies.[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; css=&#8221;.vc_custom_1575403409335{padding-top: 70px !important;padding-bottom: 60px !important;background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1643128325733{margin-bottom: 45px !important;border-right-width: 3px !important;padding-top: 30px !important;padding-bottom: 30px !important;border-right-color: #00adea !important;border-right-style: solid !important;}&#8221; offset=&#8221;vc_col-lg-offset-0 vc_col-md-offset-0 vc_col-sm-offset-0 vc_col-xs-6&#8243;][\/vc_column_inner][\/vc_row_inner]<div id=\"ultimate-heading-25606a8e46a15df96\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-25606a8e46a15df96 uvc-8276 \" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-25606a8e46a15df96 h2'  data-responsive-json-new='{\"font-size\":\"desktop:50px;\",\"line-height\":\"desktop:60px;\"}' ><h2 style=\"font-weight:bold;margin-bottom:10px;\">VS-Services<\/h2><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-25606a8e46a15df96 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\">Our Services to Support Your Implementation<\/div><\/div><div class=\"ult-spacer spacer-6a8e46a15e011\" data-id=\"6a8e46a15e011\" data-height=\"50\" data-height-mobile=\"50\" data-height-tab=\"50\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\"><strong>Our experts support you \u2013 <\/strong>Every company has individual requirements. Regardless of whether it is your first report or a change from existing frameworks such as <a href=\"https:\/\/dfge.de\/en\/gri-global-reporting-initiative\/\">GRI<\/a> or <a href=\"https:\/\/dfge.de\/en\/esrs\/\">ESRS<\/a>: We provide customized solutions to streamline your VS process, ensuring it aligns with your resources and ambitions.<\/p>\n<p>[\/vc_column_text][vc_row_inner equal_height=&#8221;yes&#8221; gap=&#8221;30&#8243; css=&#8221;.vc_custom_1575401232692{padding-right: 25px !important;padding-bottom: 60px !important;padding-left: 25px !important;}&#8221;][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1643118033631{padding-top: 50px !important;padding-right: 10% !important;padding-bottom: 50px !important;padding-left: 10% !important;background-color: #ffffff !important;}&#8221;]<div class=\"aio-icon-component    style_1\"><div id=\"Info-box-wrap-7806\" class=\"aio-icon-box default-icon\" style=\"\"  ><div class=\"aio-icon-default\"><div class=\"ult-just-icon-wrapper  \"><div class=\"align-icon\" style=\"text-align:center;\">\n<div class=\"aio-icon circle \" data-animation=\"fadeInUp\" data-animation-delay=\"03\" style=\"color:#00adea;background:#e8e8e8;font-size:32px;display:inline-block;\">\n\t<i class=\"fas fa-clipboard-check\"><\/i>\n<\/div><\/div><\/div><\/div><div class=\"aio-icon-header\" ><h4 class=\"aio-icon-title ult-responsive\"  data-ultimate-target='#Info-box-wrap-7806 .aio-icon-title'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:bold;\">VS Enterprise<\/h4><\/div> <!-- header --><\/div> <!-- aio-icon-box --><\/div> <!-- aio-icon-component -->[vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">We take the load off your shoulders! Our specialists know what is required and guide you through every step. We help you establish a lean, focused, and practical sustainability reporting structure in compliance with the VS standard. Through targeted workshops, we share essential expertise and support the structured collection of your ESG data. Together, we build the foundation for your sustainability reporting. Need further assistance? We are here to support all your sustainability projects according to your specific needs.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1643627988129{padding-top: 50px !important;padding-right: 10% !important;padding-bottom: 50px !important;padding-left: 10% !important;background-color: #ffffff !important;}&#8221;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>Kick-off &amp; Roadmap:<\/strong> Together, we define your goals, resources, and project roadmap to set a solid foundation.<\/li>\n<li><strong>Knowledge Transfer:<\/strong> Targeted workshops (E, S, G) to equip your team with essential VS expertise and collect relevant data.<\/li>\n<li><strong>Systematic Data Collection:<\/strong> Guided data gathering and regular check-ins to ensure quality and progress.<\/li>\n<li><strong>VS Compliance:<\/strong> Compliant structuring of your sustainability data.<\/li>\n<li><strong>Strategic Outlook:<\/strong> A final technical report with actionable recommendations for your next reporting cycle.<\/li>\n<\/ul>\n<\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; 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css=&#8221;.vc_custom_1743076519688{background-color: #0000000A !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221;]<div class=\"ult-spacer spacer-6a8e46a15e4e9\" data-id=\"6a8e46a15e4e9\" data-height=\"60\" data-height-mobile=\"60\" data-height-tab=\"60\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[vc_single_image image=&#8221;37011&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;&#8221;]<div id=\"ultimate-heading-20066a8e46a15e53b\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-20066a8e46a15e53b uvc-4983  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-20066a8e46a15e53b h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">Voluntary Standard<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-20066a8e46a15e53b .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"font-weight: 400;\">Structure and Key Content of the VS<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">VS offers two reporting modules: the Basic Module and the Comprehensive Module. They provide a proportionate approach to reporting that can be tailored to your company\u2019s needs and stakeholder expectations.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1737978915119{background-color: #0000000A !important;}&#8221;][vc_column css_animation=&#8221;fadeInLeft&#8221; width=&#8221;1\/2&#8243;]<div class=\"aio-icon-component    style_1\"><div id=\"Info-box-wrap-3357\" class=\"aio-icon-box default-icon\" style=\"\"  ><div class=\"aio-icon-default\"><div class=\"ult-just-icon-wrapper  \"><div class=\"align-icon\" style=\"text-align:center;\">\n<div class=\"aio-icon circle \" data-animation=\"fadeInUp\" data-animation-delay=\"03\" style=\"color:#00adea;background:#e8e8e8;font-size:32px;display:inline-block;\">\n\t<i class=\"fas fa-check\"><\/i>\n<\/div><\/div><\/div><\/div><div class=\"aio-icon-header\" ><h4 class=\"aio-icon-title ult-responsive\"  data-ultimate-target='#Info-box-wrap-3357 .aio-icon-title'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:bold;\">Basic Module (B)<\/h4><\/div> <!-- header --><\/div> <!-- aio-icon-box --><\/div> <!-- aio-icon-component -->[vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">A practical starting point for companies establishing structured sustainability reporting.<\/p>\n<ul style=\"font-weight: 400;\">\n<li>General information on the company, sustainability practices, policies, measures and targets<\/li>\n<li>Basic reporting on environmental, social and governance metrics<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][vc_column css_animation=&#8221;fadeInRight&#8221; width=&#8221;1\/2&#8243;]<div class=\"aio-icon-component    style_1\"><div id=\"Info-box-wrap-6451\" class=\"aio-icon-box default-icon\" style=\"\"  ><div class=\"aio-icon-default\"><div class=\"ult-just-icon-wrapper  \"><div class=\"align-icon\" style=\"text-align:center;\">\n<div class=\"aio-icon circle \" data-animation=\"fadeInUp\" data-animation-delay=\"03\" style=\"color:#00adea;background:#e8e8e8;font-size:32px;display:inline-block;\">\n\t<i class=\"fas fa-check-double\"><\/i>\n<\/div><\/div><\/div><\/div><div class=\"aio-icon-header\" ><h4 class=\"aio-icon-title ult-responsive\"  data-ultimate-target='#Info-box-wrap-6451 .aio-icon-title'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:bold;\">Comprehensive Module (C)<\/h4><\/div> <!-- header --><\/div> <!-- aio-icon-box --><\/div> <!-- aio-icon-component -->[vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">Builds on the Basic Module for companies that need to provide more detailed information to customers, investors, lenders or other stakeholders.<\/p>\n<ul style=\"font-weight: 400;\">\n<li>Detailed environmental disclosures, such as climate risks, greenhouse-gas reduction targets and voluntary Scope 3 emissions<\/li>\n<li>Additional social and governance disclosures, including gender diversity and human rights<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1785333930112{padding-top: 20px !important;padding-bottom: 60px !important;background-color: #0000000A !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221;]<div class=\"ult-spacer spacer-6a8e46a15e74b\" data-id=\"6a8e46a15e74b\" data-height=\"20\" data-height-mobile=\"20\" data-height-tab=\"20\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column css_animation=&#8221;fadeInUp&#8221;]<div class=\"ult-spacer spacer-6a8e46a15e798\" data-id=\"6a8e46a15e798\" data-height=\"50\" data-height-mobile=\"50\" data-height-tab=\"50\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div><div id=\"ultimate-heading-51156a8e46a15e7e6\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-51156a8e46a15e7e6 uvc-1281  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-51156a8e46a15e7e6 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">Every Organization is unique<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-51156a8e46a15e7e6 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"font-weight: 400;\"><strong>Which Reporting Path is Right for You?<\/strong><\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"font-weight: 400;\">Every organization is unique, and the ideal reporting strategy depends on your specific size, industry, goals and ambition. While voluntary reporting is an option for all, the right choice between VS and ESRS can vary significantly depending on where you currently stand.<\/p>\n<p style=\"font-weight: 400;\"><strong>Not sure which standard fits your company?<\/strong> We have summarized our recommendations to help you navigate this decision. Visit our <a href=\"https:\/\/dfge.de\/blog-vorbereitung-auf-vs-und-esrs-was-jetzt-zu-tun-ist\/\" target=\"_blank\" rel=\"noopener\">blog post<\/a> to find out which standard and which level of reportings the best strategic fit for your organization or <a href=\"mailto:sales@dfge.de\" target=\"_blank\" rel=\"noopener\">contact us<\/a> for an individual consultation.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1785336192647{padding-top: 20px !important;}&#8221;][vc_column][vc_separator css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;.vc_custom_1743002088840{padding-top: 80px !important;padding-bottom: 60px !important;background-color: #FFFFFF !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; css=&#8221;.vc_custom_1575378589868{padding-bottom: 20px !important;}&#8221;]<div id=\"ultimate-heading-43536a8e46a15e852\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-43536a8e46a15e852 uvc-2468  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-43536a8e46a15e852 h2'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;margin-bottom:0px;\">Find the right Reporting Path<\/h2><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-43536a8e46a15e852 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><\/p>\n<div><span lang=\"EN-US\">You already use EcoVadis and need a VS report?<\/span><\/div>\n<p><\/div><\/div>[\/vc_column][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; css=&#8221;.vc_custom_1575378595138{padding-bottom: 20px !important;}&#8221;]<div id=\"ultimate-heading-9496a8e46a15e8bf\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-9496a8e46a15e8bf uvc-8023 \" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-9496a8e46a15e8bf h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"desktop:34px;\"}' ><h2 style=\"font-weight:bold;\">Perfect!<\/h2><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-9496a8e46a15e8bf .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:20px;\",\"line-height\":\"desktop:30px;\"}'  style=\"font-weight:normal;color:#148ba9;\"><\/p>\n<div><span lang=\"EN-US\">We can support you in a streamlined process building on what\u2019s already there.<\/span><\/div>\n<p><\/div><\/div>[\/vc_column][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12 vc_col-xs-12&#8243; css=&#8221;.vc_custom_1575378844390{padding-bottom: 20px !important;}&#8221;]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-3317fadcb1f9a72b36e405f39a312d06 {\n  border-radius: 100px;\n  font-size: 16px;\n  line-height: 18px;\n}\n.btn-shadow#default-btn-3317fadcb1f9a72b36e405f39a312d06 {\n  box-shadow: 0 1px 6px rgba(0,0,0,0.12);\n  transition: box-shadow 0.2s ease-out, opacity 0.45s;\n}\n.btn-shadow#default-btn-3317fadcb1f9a72b36e405f39a312d06:hover {\n  box-shadow: 0 5px 11px 0 rgba(0,0,0,0.18), 0 4px 15px 0 rgba(0,0,0,0.15);\n}\n.btn-flat#default-btn-3317fadcb1f9a72b36e405f39a312d06 {\n  box-shadow: none;\n}\n.btn-flat#default-btn-3317fadcb1f9a72b36e405f39a312d06:hover {\n  box-shadow: none;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06 > i {\n  margin-right: 8px;\n  font-size: 16px;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06:not(:hover) {\n  border-width: 0px;\n  color: #ffffff;\n  padding: 19px 13px 19px 13px;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06:not(:hover) * {\n  color: #ffffff;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06:hover {\n  border-width: 0px;\n  color: #ffffff;\n  padding: 19px 13px 19px 13px;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06:hover * {\n  color: #ffffff;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-3317fadcb1f9a72b36e405f39a312d06 > i {\n  margin-right: 8px;\n}<\/style><div class=\"btn-align-center\"><a href=\"https:\/\/dfge.de\/blog-vs-bericht-ecovadis-warum-beides-zusammen-mehr-bringt-als-getrennt\/\" class=\"default-btn-shortcode dt-btn link-hover-off btn-flat \" target=\"_blank\" id=\"default-btn-3317fadcb1f9a72b36e405f39a312d06\" style=\"width:240px;\" rel=\"noopener\"><span>Further Information!<\/span><\/a><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator css=&#8221;&#8221;][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"ult-spacer spacer-6a8e46a15e9d5\" data-id=\"6a8e46a15e9d5\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div><div id=\"ultimate-heading-70316a8e46a15ea23\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-70316a8e46a15ea23 uvc-7017  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-70316a8e46a15ea23 h3'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h3 style=\"font-weight:bold;color:#00adea;margin-bottom:20px;\">VS with DFGE<\/h3><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-70316a8e46a15ea23 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p style=\"font-weight: 400;\">Why you should contact the DFGE for VS<\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1643619024494{padding-top: 30px !important;padding-bottom: 60px !important;}&#8221;][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;2\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>Focus on the essential topics<\/strong>\u00a0\u2013 It\u2019s not about collecting as much sustainability data as possible, it\u2019s about the right and important ones. Depending on your needs and goals, we help your company to operate more focused on sustainability matters that matter. The start is your\u00a0<a href=\"https:\/\/dfge.de\/en\/double-materiality\/\">double materiality analysis<\/a>.<\/li>\n<li><strong>Everything from a single source<\/strong>\u00a0\u2013 We always take a holistic view of sustainability and accompany you on your VS journey and beyond \u2013 e.g. with Corporate Carbon Footprint (<a href=\"https:\/\/dfge.de\/en\/corporate-carbon-footprint\/\">CCF<\/a>), Climate Transition Plan (<a href=\"https:\/\/dfge.de\/der-climate-transition-plan\/\">CTP<\/a>),\u00a0<a href=\"https:\/\/dfge.de\/en\/climate-risk-and-opportunity-analysis\/\">risk and opportunity analyses<\/a>,\u00a0<a href=\"https:\/\/dfge.de\/eu-taxonomie-die-dfge-erweitert-ihr-angebot-im-bereich-csrd-compliance\/\">EU taxonomy<\/a>\u00a0or strategies, e.g. on\u00a0<a href=\"https:\/\/dfge.de\/en\/biodiversity-strategy\/\">biodiversity<\/a>\u00a0or\u00a0<a href=\"https:\/\/dfge.de\/en\/circular-economy\/\">circular economy<\/a>.<\/li>\n<li><strong>&gt; 25 years of experience<\/strong>\u00a0\u2013 Our experts support companies of all industries and sizes in the implementation of sustainability projects and reporting requirements according to internationally recognized standards such as\u00a0<a href=\"https:\/\/dfge.de\/en\/tcfd\/\">TCFD<\/a>,\u00a0<a href=\"https:\/\/dfge.de\/en\/gri-global-reporting-initiative\/\">GRI<\/a>\u00a0or\u00a0<a href=\"https:\/\/dfge.de\/en\/un-global-compact\/\">UNGC<\/a>.<\/li>\n<\/ul>\n<\/div>[\/vc_column][vc_column css_animation=&#8221;fadeInUp&#8221; width=&#8221;1\/3&#8243;]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li><strong>We see ourselves as your partner<\/strong>\u00a0\u2013 to minimize resources and effort on your side.<\/li>\n<li><strong>We are not an advertising agency that makes your data prettier<\/strong>\u00a0\u2013 Our roots are in research and that is how we still work today.<\/li>\n<li><strong>Individual consulting<\/strong>\u00a0\u2013 Our solutions are always geared towards your challenges.<\/li>\n<\/ul>\n<\/div>[\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"ult-spacer spacer-6a8e46a15eb76\" data-id=\"6a8e46a15eb76\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column css_animation=&#8221;fadeInUp&#8221;]<div id=\"ultimate-heading-45686a8e46a15ebce\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-45686a8e46a15ebce uvc-9291  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"left\" style=\"text-align:left\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-45686a8e46a15ebce .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"desktop:34px;\",\"line-height\":\"desktop:44px;\"}'  style=\"font-weight:bold;color:#222222;margin-bottom:30px;\"><\/p>\n<div>\n<div>\n<p>FAQ | <span lang=\"EN-US\">Voluntary Sustainability Reporting Standard (VS)<\/span><\/p>\n<\/div>\n<\/div>\n<p><\/div><\/div>[vc_accordion active_tab=&#8221;false&#8221; collapsible=&#8221;yes&#8221; style=&#8221;2&#8243;][vc_accordion_tab title=&#8221;1. What is the Voluntary Sustainability Reporting Standard (VS)?&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"77\" data-end=\"506\">The Voluntary Sustainability Reporting Standard (VS) is a voluntary sustainability reporting framework designed for companies that are not subject to the Corporate Sustainability Reporting Directive (CSRD). It provides a practical and proportionate approach to collecting, managing, and communicating ESG data to customers, investors, lenders, and other stakeholders while preparing businesses for future regulatory developments.<\/p>\n<p>[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;2. Which companies should use the VS?&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"550\" data-end=\"889\">The VS is primarily intended for small and medium-sized enterprises (SMEs) as well as larger companies outside the scope of the CSRD. It is particularly suitable for organizations that need to provide standardized sustainability information to customers, financial institutions, business partners, or ESG rating providers such as EcoVadis.<\/p>\n<p>[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;3. What is the difference between the VS and the ESRS?&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1425\" data-end=\"1833\">The VS is a voluntary and proportionate sustainability reporting standard, whereas the European Sustainability Reporting Standards (ESRS) define the mandatory reporting requirements under the CSRD. Companies using the VS benefit from a more streamlined reporting process while still providing credible, standardized, and decision-useful ESG information.<\/p>\n<p>[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;4. What are the benefits of the VS?&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1345\" data-end=\"1713\">The VS helps companies improve transparency, strengthen stakeholder trust, and provide reliable ESG information in a standardized format. It also supports better ESG ratings, enhances competitiveness, facilitates access to sustainable financing, and reduces the administrative burden of responding to multiple sustainability questionnaires through the Value Chain Cap.<\/p>\n<p>[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab title=&#8221;5. How does DFGE support companies with VS implementation?&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<div class=\"qMYqUG_convSearchResultHighlightRoot qMYqUG_convSearchResultTextHighlightSafari\">\n<div class=\"\" data-turn-id-container=\"request-6a69fd5d-5ff4-83ed-891d-56f959840f53-0\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-6a69fd5d-5ff4-83ed-891d-56f959840f53-0\" data-turn-id-container=\"request-6a69fd5d-5ff4-83ed-891d-56f959840f53-0\" data-testid=\"conversation-turn-8\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-8 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" data-conversation-screenshot-content=\"\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"4a8447ee-00ec-4108-9177-e8189b99f04d\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"safari-katex-mathml markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p class=\"PDq2pG_selectionAnchorContainer\" data-start=\"1778\" data-end=\"2185\" data-is-last-node=\"\" data-is-only-node=\"\">DFGE supports organizations throughout the entire VS reporting process\u2014from strategy development and materiality assessment to ESG data collection, workshops, and the preparation of a VS-compliant sustainability report. With more than 25 years of experience in sustainability consulting, DFGE provides practical, science-based, and tailored solutions that align with each company&#8217;s objectives and resources.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion]<div class=\"ult-spacer spacer-6a8e46a15ec10\" data-id=\"6a8e46a15ec10\" data-height=\"80\" data-height-mobile=\"80\" data-height-tab=\"80\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"ult-spacer spacer-6a8e46a15ec45\" data-id=\"6a8e46a15ec45\" data-height=\"40\" data-height-mobile=\"40\" data-height-tab=\"40\" data-height-tab-portrait=\"\" data-height-mobile-landscape=\"\" style=\"clear:both;display:block;\"><\/div>[\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;.vc_custom_1643118849013{padding-top: 80px !important;padding-bottom: 60px !important;background-color: rgba(0,0,0,0.04) !important;*background-color: rgb(0,0,0) !important;}&#8221;][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; css=&#8221;.vc_custom_1575378589868{padding-bottom: 20px !important;}&#8221;]<div id=\"ultimate-heading-19676a8e46a15ec84\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-19676a8e46a15ec84 uvc-6802  uvc-heading-default-font-sizes\" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-19676a8e46a15ec84 h2'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' ><h2 style=\"font-weight:bold;margin-bottom:0px;\">Start with Your VS Report!<\/h2><\/div><\/div>[\/vc_column][vc_column offset=&#8221;vc_col-lg-4 vc_col-md-12&#8243; 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width=&#8221;2\/3&#8243;][vc_column_text css_animation=&#8221;none&#8221; css=&#8221;&#8221;] The Voluntary Sustainability Reporting Standard (VS) provides a practical and proportionate framework for companies outside the CSRD scope. It helps organizations respond to demands from customers, investors, and lenders for ESG data efficiently. By establishing a value-chain cap to ensure that only standard-aligned sustainability information&hellip;<\/p>\n","protected":false},"author":21,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"class_list":["post-37057","page","type-page","status-publish","hentry","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Voluntary Standard (VS) - DFGE - Institute for Energy, Ecology and Economy<\/title>\n<meta name=\"description\" content=\"The Voluntary Sustainability Reporting Standard (VS) enables companies outside the scope of the CSRD to report on ESG issues efficiently. 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