The European Financial Reporting Advisory Group (EFRAG) invites companies to share sustainability reports prepared using the VSME. By sharing your report, you help shape the future of voluntary sustainability reporting.
In July 2025, the European Commission adopted EFRAG’s voluntary sustainability reporting standard for non-listed SMEs (VSME) as an official recommendation.
EFRAG is now encouraging companies that have used the VSME to prepare a sustainability report to share their reports with them.
Why share?
By sharing your sustainability report, you contribute to shaping future voluntary sustainability reporting in Europe.
As an early adopter of the VSME, you can help EFRAG identify emerging reporting trends, provide examples of good practice, and inspire other companies that are considering using the VSME or starting their sustainability efforts.
EFRAG states that selected examples may be showcased, but companies may choose to remain anonymous.
Insights from the reports will be published in autumn 2026 to support companies preparing sustainability reports in 2026 and 2027.
What is EFRAG looking for?
EFRAG is seeking sustainability reports that:
- are aligned with the VSME
- are from SMEs (fewer than 250 employees) or other companies that voluntarily use the VSME
- cover the financial years 2024 and/or 2025
- are written in an EEA language (AI will be used to translate the report) or in English
Reports may be submitted in the following formats:
- A link to a publicly available report
- A PDF version
- The VSME Digital Template
(which can be generated from the Excel template as XLSX and/or XBRL)
How to share your report
To participate: complete this form and submit your sustainability report by:
- 30 April 2026 (first cohort)
- 31 May 2026 (second cohort)
- 31 July 2026 (third cohort)
Confidentiality and use of data
All individual data will remain confidential and will be processed in aggregated and anonymised form, unless consent is given for public profiling or linking to a publicly available report.
Questions?
If you have any questions, please contact EFRAG at VSME@efrag.org.