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22 May 2024 — Consultation Response

EFRAG’s public consultation on two EDs on sustainability reporting standards for SMEs

  • Reporting
  • SMEs
  • Sustainability

We have provided our response to the EFRAG’s public consultation on two exposure drafts (EDs) on sustainability reporting standards for SMEs:

  • exposure draft ESRS for listed SMEs (ESRS LSME ED) and
  • exposure draft for the voluntary reporting standard for non-listed SMEs (VSME ED)

We also provide a summary of our views on both documents.

Downloads

  • 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

Links

  • EFRAG's public consultation on two exposure drafts on sustainability reporting standards for SMEs

Related tags

  • EFRAG
  • Future corporate reporting
  • non-financial reporting

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