The BDI welcomes the draft voluntary sustainability standard (VS) as practical and, in principle, well-suited to SMEs. It views the intended reduction in administrative burden and the improved alignment with existing ESRS requirements and supply chain obligations particularly positively. At the same time, the BDI highlights challenges, particularly for smaller companies and in the practical implementation of individual reporting obligations. Uncertainties remain, for example, regarding the demarcation of modules, the comparability of data and existing regulatory gaps. Overall, the BDI calls for the standard not to be expanded, for its practical applicability to be further ensured and for unnecessary burdens on SMEs to be consistently avoided.