{"id":37057,"date":"2025-03-27T13:31:04","date_gmt":"2025-03-27T12:31:04","guid":{"rendered":"https:\/\/dfge.de\/?page_id=37057"},"modified":"2025-05-15T11:03:26","modified_gmt":"2025-05-15T09:03:26","slug":"vsme","status":"publish","type":"page","link":"https:\/\/dfge.de\/en\/vsme\/","title":{"rendered":"VSME"},"content":{"rendered":"

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VSME - briefly explained<\/h3><\/div>
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The feasible sustainability report for SMEs<\/p>\n<\/div>\n<\/div>\n

<\/div><\/div>[vc_column_text css_animation=”none” css=””]The VSME<\/a> is a voluntary reporting standard for small and medium-sized enterprises (SMEs) developed by the European Financial Reporting Advisory Group (EFRAG<\/a>). It was designed as a supplement to the European Sustainability Reporting Standard (ESRS<\/a>). It offers companies that are not subject to the reporting obligations of the CSRD<\/a> a practical framework for sustainability reporting with manageable effort.<\/p>\n

A revised version of the VSME standard is to be published as a voluntary, delegated act as part of the Omnibus Regulation. The new standard is intended to limit the reporting requirements along the supply chain to the contents of the VSME (so-called value chain cap) and thus reduce the \u201ctrickle-down effect\u201d – the indirect passing on of reporting obligations along the supply chain.[\/vc_column_text][\/vc_column][vc_column css_animation=”fadeInRight” width=”1\/3″][vc_icon icon_fontawesome=”fas fa-info” color=”black” background_style=”rounded” align=”center”]