Under the Corporate Sustainability Reporting Directive (CSRD), SMEs are not required to provide sustainability reports; however, we encourage companies to prepare voluntary sustainability reports as they encounter sustainability reporting requirements indirectly through supply chains, partners, banks, and investors.
SMEs that have already prepared a voluntary sustainability report for the 2024 or 2025 financial years now have the opportunity to actively contribute to its development and wider adoption across the EU.
By sharing their voluntary sustainability report, SMEs will help identify emerging reporting practices, highlight best practices, and support other SMEs at the beginning of their sustainability journey. The collected insights will be included in the Voluntary sustainability reporting standard for small and medium-sized undertakings Ecosystem (VSME Ecosystem 2026), and key findings will be published in the autumn of 2026.
Kratki vprašalnik (v angleščini) v okviru katerega MSP-ji naložijo svoje prostovoljno poročilo o trajnostnosti je dostopen na spletni strani EFRAG.
Submission deadlines for reports
- April 30, 2026
- May 31, 2026
- July 31, 2026
Potential participating companies should carefully read the available documentation and preparation instructions provided in the questionnaire before submitting their voluntary sustainability report.
By submitting a report, companies agree that EFRAG may use the data exclusively for aggregated and anonymized analyses. Individual company data will not be publicly disclosed. In the event that EFRAG wishes to present a specific example of best practice, it will obtain the company’s explicit consent beforehand.
Dodatne informacije (v angleščini) si lahko preberete na spletni strani EFRAG ali preko e-naslova: VSME@efrag.org.
