EFRAG has issued its technical advice on the voluntary reporting standard for non-listed micro-, small- and medium-sized undertakings (VSME).
The VSME is designed for undertakings that are not in the mandatory scope of the Corporate Sustainability Reporting Directive.
EFRAG will begin a series of initiatives in 2025, including the issuance of support guides and educational material, outreaches, awareness raising events and the monitoring of emerging tools and platforms.
Full announcement available here
Companies:EFRAG