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22 May 2024 — Consultation Response

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

We have provided our response to the EFRAG’s public consultation on two exposure drafts 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.