The VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) is the Voluntary reporting standard of EFRAG for Small and medium-sized enterprises (SMEs)which not subject to the mandatory sustainability reporting of the CSRD (Corporate Sustainability Reporting Directive) fall.
He was appointed by the EFRAG (European Financial Reporting Advisory Group) has been developed to provide SMEs with a structured but Practical option for sustainability reporting especially if they are part of the supply chains of large, reporting companies.
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