Companies are increasingly faced with demands for sustainability information. Customers, banks and business partners expect reliable ESG data, whilst at the same time the effort involved in responding to individual enquiries is rising.
The Voluntary Standard (VS) developed by EFRAG provides a Europe-wide recognised framework for voluntary sustainability reporting. Through standardised data points and a clear reporting structure, the VS promotes transparency, comparability and efficiency. Companies can provide sustainability information in a targeted manner whilst simultaneously meeting information requirements throughout the value chain in a structured way.
With our independent validation in accordance with the VS, you enhance the credibility of your reporting and build trust with customers, financial institutions and other stakeholders.
Comparability and Structure
Validation in accordance with VS confirms the structured and traceable application of a reporting standard recognised across Europe. It enhances the comparability of the disclosed information and builds trust with customers, financial institutions and other stakeholders.
Benefits of validation
Credibility
An audited report proves that the information is accurate, complete and verifiable: stakeholders such as investors, customers and authorities are more likely to trust audited information.
Comparability and structure
The CSRD makes external audits mandatory for many companies. VS verification helps you prepare for this at an early stage – with a recognised EU standard.
Risk reduction
Incorrect or incomplete disclosures are identified before the report is published and can be corrected.
Potential for improvement
External auditors identify weaknesses and areas for improvement in reporting. The sustainability strategy can be further developed in a targeted manner.
Facts and information
The standard has a modular structure and includes two reporting options:
1. Basic module – mandatory for all reports
Designed for micro-enterprises, it covers key ESG topics such as:
basic company information
greenhouse gas emissions (Scope 1 & 2)
Diversity in management bodies
Environmental indicators
Workforce data
Anti-corruption measures.
2. Extension module – for more detailed reporting
Recommended for companies with higher stakeholder requirements, it includes, among other things:
Strategic sustainability orientation
Climate risks and greenhouse gas emissions (Scope 3)
Social and human rights data
Governance information.
Similar to our GRI services, our validation includes:
1. Checking formal completeness
Have all relevant data points of the core module been fulfilled?
Are voluntary modules consistently integrated?
Do the structure, layout and disclosure comply with VS requirements?
2. Checking for plausibility of content
Consistency of key figures and narratives
Traceability of data collection
Consistency between environmental, social and governance statements.
3. GUTcert validation report
Comprehensible audit report for forwarding to customers, banks or auditors
Assessment of data quality
Identified potential for improvement.
Organisations with up to 1,000 employees that wish to use a recognised framework for their sustainability reporting.
Organisations with ESG requirements arising from customer relationships, supply chains or financing processes.
Organisations that wish to build trust through transparent, traceable and validated sustainability information.
Organisations that wish to professionalise and standardise their sustainability communications.
Your reliable partner
GUTcert has decades of expertise in certification and verification and enjoys a high level of recognition in the market. Our auditors are experienced in various GRI and DNK support projects: they know the stumbling blocks in reports. With transparent, reliable and comprehensible audit processes, we make cooperation with our customers efficient and successful.
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Further services
Integrated MS
With an integrated management system, you save valuable time, human resources and, last but not least, costs
