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European Commission Adopts VSME - for SMEs Not Covered by the CSRD

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01 August 2025

The VSME proposal from EFRAG, to which the EEN contributed via a consultation to stakeholders, has been adopted today by the Commission, via a recommendation.

The Commission has today officially adopted a recommendation on voluntary sustainability reporting for small and medium-sized companies (SMEs). The recommendation presents a voluntary standard that will make it easier for SMEs that are not covered by the Corporate Sustainability Reporting Directive (CSRD) to respond to specific requests for sustainability information from large financial institutions and companies.

Press release: Commission presents voluntary sustainability reporting standard to ease burden on SMEs

Questions and answers: Questions and answers: Recommendation on a voluntary sustainability reporting standard for small and medium-sized undertakings - European Commission

Recommendation: Commission presents voluntary sustainability reporting standard to ease burden on SMEs - European Commission (Recommendation and annexes available in EN, FR and DE)

This recommendation follows the proposal in the Omnibus I Simplification Package, from last February, of a voluntary reporting standard for companies with up to 1,000 employees. The Commission further plans on adopting a delegated act on a voluntary standard, based on the recommendation adopted.

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