What is the difference between the VS Basic Module and the Supplementary Module for ESG reporting?
The VS Basic Module comprises 100 data points across 11 key areas and forms the mandatory core of every VS report. The Supplementary Module adds a further 47 data points across 9 areas and is optional – designed for companies seeking to provide deeper insights to investors or major clients. ESG Lift provides comprehensive coverage of both modules to streamline your ESG reporting.
The VS Basic Module
The Basic Module contains 100 data points across 11 key areas and is the mandatory component of every VS report. Specially designed for micro-enterprises, it covers essential environmental, social, and governance (ESG) metrics: energy consumption, greenhouse gas (GHG) emissions, water usage, waste management, workforce structure, occupational health and safety, gender equality, and corporate policies.
The VS Extension Module
The Extension Module comprises 47 additional data points across 9 areas and is entirely voluntary. It provides more granular disclosures, including a description of the business model, climate transition strategy, human rights policy, and strategic sustainability targets. It is tailored for companies seeking to demonstrate a higher level of transparency to investors, financial institutions, or large corporate clients subject to the CSRD.
Which module does my SME require?
For the vast majority of SMEs, the Basic Module is fully sufficient – meeting the requirements of most supplier assessments and ESG bank evaluations. All ESG Lift tariffs include both modules at no additional cost, ensuring comprehensive support for your ESG reporting needs.
VS Basic Module vs. ESG Supplementary Module: Differences, data points and which module your SME actually needs – explained simply.