On October 22, the voluntary ESRS standard for SMEs (VSME Standard) was approved by the EFRAG SR TEG.
The new version, revised following public consultation, includes the following key changes compared to the previous Exposure Draft:
👉 Elimination of the Narrative-PAT module, with its content partially incorporated into the Base module
👉 The Business Partners module has been renamed the Comprehensive Module
👉 The materiality analysis has been entirely removed
Link al revised VSME ESRS