EFRAG publishes its first Sustainability Report (VSME based)
The report outlines EFRAG’s sustainability journey, showing how the European AISBL approaches ESG measurement and reporting.
EFRAG has published its first Sustainability Report, covering 2025. Prepared under the Voluntary Standard for SMEs (VSME), the report marks a milestone in EFRAG’s efforts to measure, manage, and communicate its sustainability impacts. This report presents EFRAG’s environmental, social, and governance (ESG) performance, and highlights how sustainability considerations are embedded across EFRAG’s core activities, as well as within its internal environment, including staff and organisational practices.
The report has been prepared using the VSME Digital Template and Converter developed by the EFRAG Secretariat in 2025. The document is available as a human-readable Inline XBRL file with an embedded viewer, with disclosures automatically tagged according to the VSME XBRL taxonomy. Additional formatting has been applied to enhance clarity and readability for external stakeholders.
Please note that EFRAG will update, in the following months, the VSME Digital Template and Converter for the public to include the customisation features (i.e. colour customisation of the report, footnotes to provide more context on certain datapoints, possibility to add customised logo on each page of the report, etc.) it has used for this report. Certain data, particularly relating to strategy and business model, has been adapted to reflect EFRAG being European non-profit organisation (AISBL).
In preparing the report, the EFRAG Secretariat identified several challenges commonly encountered by SMEs preparers. These insights will inform EFRAG's future implementation support and serve as a reference for other European AISBLs approaching their first-year reporting.
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