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ESRS Standard E5: Resource Use and the Circular Economy
ESRS E5 Utilizarea resurselor și economia circulară stabilește cerințele de raportare privind impacturile, riscurile și oportunitățile materiale legate de utilizarea
ESRS E5 Utilizarea resurselor și economia circulară stabilește cerințele de raportare privind impacturile, riscurile și oportunitățile materiale legate de utilizarea
In Delegated Regulation (EU) 2023/2772 (published in the OJEU on 22 December 2023), the ESRS S3 was constructed as a
EFRAG has published the VSME Market Acceptance Survey Report, a document on how well it is understood and used in practice.,
EFRAG (European Financial Reporting Advisory Group) and CDP, the leading international players in the field of sustainability reporting, today published
Indicator C7 - Severe Negative Human Rights Incidents is part of the VSME (Voluntary Sustainability Reporting Standard for Small
The VSME Standard is a voluntary standard that provides SMEs with the necessary guidance for rigorous sustainability reporting. By standardising indicators
Europe's small and medium-sized enterprises (SMEs) operating in a competitive economic environment face the challenge of integrating principles
The "Voluntary Sustainability Reporting Standard for non-listed micro-, small-, and medium-sized undertakings" (VSME) has been developed by EFRAG to
The purpose of the ESRS E1 Climate Change standard is to set out reporting requirements regarding material impacts, risks and opportunities relating to
ESRS S2 ‘Workers in the Value Chain’ sets out the reporting requirements regarding material impacts, risks and opportunities relating to workers in the