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  2. Voluntary reporting standard for SMEs (VSME)
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Voluntary reporting standard for SMEs (VSME)

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Elisa Bevilacqua
Chiara Del Prete

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EFRAG SRB meeting 13 November 2024

04-01 Revised VSME – Approval – EFRAG SRB 24-11-13.pdf
04-02 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (clean version).pdf
04-03 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (markup from VSME ED).pdf
04-05 Issue paper - No Re-exposure Needed for VSME Standard – EFRAG SRB 24-10-30.pdf

EFRAG SRB meeting 30 October 2024

06-01 Revised VSME – Approval Initiation – EFRAG SRB 24-10-30.pdf
06-02 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (clean version).pdf
06-03 - Revised VSME AFTER PUBLIC CONSULTATION VERSION AFTER SR TEG APPROVAL (markup from VSME ED).pdf
06-04 Issue paper - No Re-exposure Needed for VSME Standard – EFRAG SRB 24-10-30.pdf

EFRAG SR TEG meeting 22 October 2024

04-01 Cover note PART A - Continuation of Comprehensive Module SRT 24-10-22.pdf
04-01 – Cover note PART B VSME Approval – SRT 24-10-22.pdf
04–02 Revised VSME after public consultation for SR TEG approval (clean version) .pdf
04–03 Revised VSME after public consultation for SR TEG approval (markup from VSME ED).pdf

EFRAG SR TEG meeting 17 October 2024

04.01 VSME Continuation of the Comprehensive Module Cover note EFRAG SR TEG 24-10-17.pdf
04.02 Revised VSME after public consultation Version 2 – Comprehensive module only (clean version).pdf
04.03 Revised VSME after public consultation Version 2 – Comprehensive module only (markup version).pdf

EFRAG SRB meeting 16 October 2024

08.01 VSME Update on Advanced Module Cover note - EFRAG SRB 24-10-16.pdf

EFRAG SR TEG Meeting 02 February 2023

03-01 SR TEG 230202 Working Paper LSME ESRS - Section I General requirements.pdf
03-02 SR TEG 230202 Working Paper LSME ESRS - Section II General disclosures.pdf
03-03 SR TEG 230202 - Cover note.pdf
03-04 SR TEG 230202 Building blocks LSME and VSME.pdf
03-05 SR TEG 230202 EFRAG PTF ex cluster 8 proposal EU Voluntary Reporting Standard for SMEs outside the scope of CSRD (Appendix.pdf
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