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Changes to ESRS S3 Affected communities
In Delegated Regulation (EU) 2023/2772 (published in the OJEU on 22 December 2023), the ESRS S3 was constructed as a
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 ESRS E1 is to establish reporting obligations for companies, to create transparency about
ESRS S2 focuses on employees in the value chain not already covered by ESRS S1 - own force
ESRS S3 focuses on 'affected communities', a term that is defined in the CSRD: individuals or groups living or working