How many data points are included in the VS standard for ESG reporting?
The VS standard comprises a total of 147 data points: 100 in the basic module and 47 in the optional supplementary module. This is significantly less than the 1,100+ data points required by the ESRS standard for large enterprises subject to CSRD. ESG Lift guides you through all 147 data points with straightforward questions and automated calculations to streamline your ESG reporting and sustainability management.
Overview of 147 ESG Data Points
The Voluntary Standard (VS) is designed to be streamlined: 100 ESG data points in the basic module (covering 11 topic areas) and 47 data points in the supplementary module for more comprehensive disclosures on corporate strategy and supply chain management.
Comparison: VS vs. ESRS
While the ESRS standard for large enterprises subject to CSRD reporting mandates comprises over 1,100 data points, the VS condenses these requirements. It focuses on the essentials—without compromising on the core ESG performance metrics that banks and major corporate clients actually require.
Which ESG Data Points are Mandatory?
Not all basic module data points are relevant for every business. The VS distinguishes between mandatory disclosures and "if applicable" metrics—the latter only require reporting if they are material to your business operations. ESG Lift automatically identifies which ESG data points are relevant for your company's ESG reporting.
The VS standard features 147 data points (100 core, 47 supplementary) – significantly fewer than ESRS with 1,100+. Discover all key differences for your ESG reporting at a glance.