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10/01/2024 - 17/01/2024 - EFRAG CFSS MEETING – SUSTAINABILITY REPORTING – PREVIEW OF VSME LSME CONSULTATION

EFRAG announces that it will hold its EFRAG CFSS webcast meeting on 17 January 2024 to illustrate the forthcoming consultation and field test on the two EDs of standards dedicated to SMEs. To watch the webcast please register here.

The agenda and public documents for the meeting can be found here.


EFRAG SRB approved the Exposure Drafts of ESRS for listed SMEs (LSME) and voluntary standard for non-listed SMEs (VSME) and EFRAG will launch a 120 days public consultation in the coming weeks. A field test has been announced: participants to the field test can communicate their interest by the 31 January 2023 and details are available here

In this meeting EFRAG CFSS members will receive a presentation of the two Exposure Drafts and of the process for public consultation and field test, to facilitate the engagement with stakeholders of the respective jurisdictions. 

The meeting will be open for duly registered observers on 17 January 2024 from 16:20 to 17:30 hrs; however, EFRAG reserves the right to have closed sessions at any point in time during the debates.

The agenda and public documents for the meeting can be found here.

To watch the live webcast or the on-demand recording of the meeting, please click here.