Schlagwort-Archive: VSME-Standard

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Mit "VSME-Standard" verschlagwortete Einträge

Der LSME unter aktuellen Gesetzesentwürfen der Omnibus-Verordnung

Blog, DeutschVon Karolin Stephan 13. März 2025 Kommentar hinterlassen

Kontext des LSME in der Nachhaltigkeitsberichterstattung Der LSME-Standard (Listed SMEs Sustainability Reporting Standard) ist ein von der European Financial Reporting Advisory Group (EFRAG) entwickelter Standard für die Nachhaltigkeitsberichterstattung von kapitalmarktorientierten kleinen und mittleren Unternehmen (KMU). Der Standard wurde im Rahmen der am 14. Dezember 2022 verabschiedeten Corporate Sustainability Reporting Directive (CSRD) entwickelt. Nun strebt die…

CSRD für kleine und mittlere Unternehmen

Blog, EnglishVon Johanna Misslinger 13. Januar 2025 Kommentar hinterlassen

Die finale Version des freiwilligen Standards für nicht-börsennotierte kleine und mittlere Unternehmen (VSME) Am 17. Dezember 2024 hat die European Financial Reporting Advisory Group (EFRAG) die finale Version des freiwilligen Standards für kleine und mittlere Unternehmen (VSME) der Europäischen Kommission vorgelegt. Damit wurde ein umfassender Konsultationsprozess erfolgreich abgeschlossen. Ziel dieses freiwilligen Standards ist es, Mikro-,…

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Schlagwort-Archive: VSME-Standard

Der LSME unter aktuellen Gesetzesentwürfen der Omnibus-Verordnung

CSRD für kleine und mittlere Unternehmen

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