EFRAG has published three guides to support the adoption of the voluntary sustainability disclosure standard for SMEs (VSME).
The guides provide illustrative examples and case studies to help SMEs report against the three areas in the Comprehensive Module of the VSME standard that were identified as particularly challenging during the public consultation.
- Guide 1: Descriptions of practices, policies and future initiatives for transitioning towards a more sustainable economy (C2)
- Guide 2: GHG reduction targets and climate transition (C3)
- Guide 3: Severe negative human rights incidents (C7)