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