22 May 2024 — Consultation Response
We have provided our response to the EFRAG’s public consultation on two exposure drafts (EDs) on sustainability reporting standards for SMEs:
We also provide a summary of our views on both documents.
Response to EFRAG's public consultation on the exposure draft ESRS for listed SMEs (ESRS LSME ED)
Response to EFRAG's exposure draft for the voluntary reporting standard for non-listed SMEs (VSME ED)
Summary of views on the VSME and LSME
EFRAG's public consultation on two exposure drafts on sustainability reporting standards for SMEs
12 September 2025
5 September 2025
28 August 2025
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