VSME

Reporting

A voluntary sustainability reporting standard for SMEs, published by EFRAG and recommended by the European Commission in July 2025. Having become the CSRD voluntary standard in 2026, it caps, from financial year 2027, the data that CSRD companies can require from value-chain partners with fewer than 1,000 employees.

Reference source: finance.ec.europa.eu

Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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