This questionnaire supports the development of the Exposure Draft for a Voluntary Standard for non-listed SMEs (‘VSME ED’). The purpose of this consultation is to collect feedback from a variety of stakeholders on the content of its content.
The VSME ED is the result of EFRAG SRB and SR TEG and includes inputs from EFRAG Expert Working Group and the EFRAG VSME community as well as stakeholders outreach events. This work benefits from the research conducted by the SME working group "Cluster 8" of the EFRAG Project Task Force on European sustainability reporting standards.
The following background documents are included in the package to help respondents framing their responses:
- Annex 1: VSME ED link
- Annex 2: Basis for conclusions for VSME illustrating the reasoning behind the content of the ED link
- Annex 3: Approach to Value Chain Cap in ESRS LSME ED and VSME ED link
Deadline for answer is 21 May 2024 (EoD)