Day

May 12, 2025
12
May

Materiality vs. if applicable principle - role explained in the VSME standard

Many small and medium-sized enterprises (SMEs) that originally prepared for sustainability reporting in accordance with the ESRS or a voluntary DNK report are currently facing a turning point: the new Voluntary Sustainability Reporting Standard for SMEs (VSME) is a voluntary standard that provides for a significantly simplified procedure. A formal materiality analysis is no longer...
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