EFRAG has been tasked by the European Commission to develop a voluntary sustainability reporting standard for non-listed micro, small and medium enterprises (VSME).

The VSME standard requires a company to provide relevant information about its impacts on people and the environment, and the effects of environmental and social issues on its financial position, …

R Disclaimer The Voluntary standard for non-listed micro-, small- and medium-sized undertakings (VSME) is published by EFRAG and is accompanied by the VSME Basis for.

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Aug 5, 2025 · EFRAG developed its draft technical advice on a voluntary sustainability reporting standard for non-listed SMEs (or ‘VSME’) following a rigorous due process which included a public …

Jul 30, 2025 · The voluntary standard for SMEs (VSME) was developed by EFRAG , the Commission’s technical advisory body for sustainability reporting. The Commission encourages large companies …

Jul 24, 2025 · The voluntary reporting standard for SMEs (VSME), as developed by the European Financial Reporting Advisory Group (EFRAG), offers a new approach to sustainability reporting for …

Jan 28, 2026 · What is the VSME? VSME stands for Voluntary Sustainability Reporting Standard for SMEs – a structured, business-friendly framework designed to help small and medium-sized …

Jun 10, 2026 · What is VSME - in plain English? The Voluntary Standard for SMEs (VSME) is a sustainability reporting standard developed by EFRAG (the European Financial Reporting Advisory …

The VSME was developed by the European Financial Reporting Advisory Group (EFRAG) on behalf of the EU Commission. The aim is to enable practical sustainability reporting that is consistent across …