EcoVadis and the VS Standard: The Smart Connection Counts
Where the sustainability report under the Voluntary Standard (VS, formerly VSME) and the EcoVadis rating overlap, where the VS reaches its limits, and how companies can meet both requirements efficiently.
- The VS already covers large parts of the EcoVadis themes Environment, Social and Governance
- A VS report does not replace a full EcoVadis rating: evidence on the supply chain, targets and coverage is usually missing from a standard VS report
- An extended VS report (VS+) can close these gaps and brings additional points in exactly the areas the plain VS does not cover
- EcoVadis asks for greenhouse gas emissions in far more granular detail than the VS, especially for upstream and downstream Scope 3 emissions
- Anyone who thinks of the VS report and the EcoVadis questionnaire together from the outset avoids duplicate data collection and, with growing experience, saves noticeable time
- A central data base makes it easier to maintain the same data points for both purposes, but does not replace the substantive interpretation that expert advice provides
The first two parts of this series covered how EcoVadis assesses in principle and how to prepare supporting documents cleanly. In parallel, many companies produce a sustainability report under the VS anyway. The obvious question is: how much of this work can be reused for EcoVadis – and where do gaps remain regardless? This guest post by sustentio provides some orientation.
From VSME to the VS
Going forward, the VS applies as a voluntary standard for all companies outside the CSRD scope – that is, up to 1,000 employees – and no longer explicitly for SMEs alone. In terms of content, it is based on the previous VSME standard with minimal adjustments. It contains central KPIs and qualitative descriptions of general and ESG-related disclosures. Companies can either report only the basic module or supplement it with the extended module. Both the revised VS and the ESRS were adopted as delegated acts by the EU Commission in July 2026. Official publication and final legal validity will follow in mid to late 2026.
The main goal of the VS is to give small and medium-sized companies a format with which they can efficiently publish information for customers, investors and other stakeholders. Since EcoVadis also plays a role for many of these companies and stakeholders, integrating the various formats can save companies a great deal of time.
Where the VS and EcoVadis overlap
The VS already maps some of the themes that EcoVadis assesses too. Below is an excerpt of the thematic overlap:
| VS area | Example disclosures | Corresponding EcoVadis theme |
|---|---|---|
| Environment (B3–B7, C3, C4) | Energy & GHG, water, biodiversity, resources & waste, climate targets, climate risks | Environment: operations & products |
| Social (B8–B10, C5–C7) | Health & safety, remuneration, training, human rights, incidents | Labour & Human Rights |
| Governance (B11, C8, C9) | Corruption & bribery, revenues from certain sectors, gender diversity | Ethics |
Many companies can therefore use their VS report as a robust data foundation for EcoVadis. This applies above all to VS reports with the extended module. The VS report is particularly effective for the management indicators policies, measures and reporting – precisely the areas in which EcoVadis expects structured, up-to-date and externally verifiable information.
A report is especially convincing to EcoVadis, according to the quality criteria stored in the questionnaire, when it is externally assured, produced under a recognised standard, and contains KPIs from at least three years and a materiality analysis.
Where the VS reaches its limits
As large as the overlap is, the VS alone does not deliver an optimal sustainability report for EcoVadis. In several places, the EcoVadis questionnaire goes considerably beyond what the VS requires. This is most visible with greenhouse gas emissions:
| Question in the EcoVadis questionnaire | Required in the VS? |
|---|---|
| Total Scope 1 greenhouse gas emissions | Yes |
| Total Scope 2 greenhouse gas emissions (market- or location-based) | Yes |
| Total Scope 3 greenhouse gas emissions | Voluntary |
| Total upstream Scope 3 greenhouse gas emissions | No |
| Total downstream Scope 3 greenhouse gas emissions | No |
Beyond climate data, EcoVadis also requires additional information that the VS does not cover, or covers only marginally: evidence on the supply chain, particularly in the sustainable procurement theme, concrete information on targets, and where applicable information on the coverage of certificates and measures within the company. On environmental topics, EcoVadis also asks in a more product-related way and along the Scope 3 chain; in the social area, customer safety is added as a separate sub-theme, and in governance EcoVadis additionally requires information on information security.
This gap can be closed deliberately with an extended VS report, often referred to as VS+. While a standard VS report already delivers points for the reporting standard itself, only the VS+ brings additional points for information on the supply chain, for targets and measures, and for coverage information – exactly the areas where the plain VS barely goes beyond minimal disclosures.
Thinking VS and EcoVadis together
To combine the VS and EcoVadis effectively, a shared data base pays off. Collecting data with both VS- and EcoVadis-relevant data points reduces duplicated work. A further efficiency lever lies in integrated reporting drawn from this data base. From the second reporting year in particular, this creates an advantage when prior-year figures are already available and only need to be carried forward.
Even an extended VS report does not map all EcoVadis evidence. Documents such as a code of conduct, individual policy documents or certificates still have to be provided separately as evidence. Companies can work out exactly where the overlaps lie internally or with external support.
Frequently asked questions about EcoVadis and the VS
Does a finished VS report replace filling out the EcoVadis questionnaire?
No. The VS report serves as a valuable supporting document that is uploaded in the questionnaire. The specific questions in the EcoVadis portal still have to be answered and mapped to the relevant chapters of the report.
Is a VS report enough to cover all 55 supporting documents at EcoVadis?
No. A VS report does cover many strategic questions, reporting elements and metrics, but it does not replace specific evidence such as an ISO certificate, a code of conduct or concrete works agreements.
Is the VS officially recognised by EcoVadis?
Yes. EcoVadis recognises reporting standards such as the VS, ESRS or GRI in reporting. This increases credibility and the score in the reporting management indicator.
Conclusion
The VS provides a solid data foundation for EcoVadis, but it does not cover all the rating's requirements. When companies actually integrate all the EcoVadis data that can be mapped in the sustainability report into that report, they create a robust basis for themselves and their relevant stakeholders. It also becomes easier to establish efficient processes for reporting and certification. Anyone who thinks of the VS and EcoVadis together from the outset can look forward to more transparency and a better-substantiated EcoVadis score.
About sustentio
Sustentio guides organisations toward genuine, lived change. The interdisciplinary team builds effective sustainability strategies and communications, and has helped numerous clients achieve strong EcoVadis scores. This article is part of a guest series on EcoVadis by sustentio.
