Voluntary ESRS for non-listed SMEs (VSME)
Initiative
Official name
Exposure Draft - Voluntary ESRS for non-listed small- and medium-sized enterprises (VSME ESRS)
Type
Standards
Level 3 / Other
Initiator
EFRAG
Submitted
22.01.2024
Doc. code
-
Summary
Status
Status
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Current version
Consultation paper
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Accounting Directive
(binding, Main version, Amendment, EU)
Corporate sustainability reporting (CSRD)
(binding, Amendment, EU)
Level 2
–
Level 3 / Other
–
Source: EFRAG, Exposure Draft - Voluntary ESRS for non-listed small- and medium-sized enterprises (VSME ESRS), 2024