EFRAG invites stakeholders to Voluntary Sustainability Reporting for non-SME companies outside CSRD
EFRAG invites stakeholders to Voluntary Sustainability Reporting for non-SME companies outside CSRD
EFRAG has launched a call for expressions of interest to engage with companies and stakeholders on the application of a forthcoming Voluntary Standard (VS) for non‑SME companies outside the scope of the CSRD. The initiative targets EU companies with fewer than 1,000 employees or annual turnover below EUR 450m, as well as auditors, investors, lenders and other users of sustainability information. Engagement activities will include webinars, surveys, events and interviews.
The VS, expected later in 2026 as a Delegated Act, will be based on the VSME standard released in December 2024 and endorsed by the European Commission in July 2025, and reflects the reduced CSRD scope following the Omnibus I package.
More details are available in the press release.
The VS, expected later in 2026 as a Delegated Act, will be based on the VSME standard released in December 2024 and endorsed by the European Commission in July 2025, and reflects the reduced CSRD scope following the Omnibus I package.
More details are available in the press release.