EFRAG releases deep dive educational videos on the VSME
EFRAG is pleased to announce the release of a series of 10 educational videos focused on the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME). These videos offer a deep dive into the Environmental, Social and Governance disclosures and guidance within the VSMEs Basic and Comprehensive modules. These videos are a great opportunity to get a deeper understanding of the disclosure requirements of the VSME Standard, ultimately helping in the drafting and implementation of sustainability reporting.
These videos have been AI-translated in the following languages: Bulgarian, Croatian, Czech, Danish, Dutch, French, German, Greek, Italian, Polish, Portuguese, Romanian, Slovak, Spanish, Swedish.
Playlist: VSME Deep dive educational videos on Vimeo
Explore now:
ENVIRONMENT
Presented by Olena Liakh [EFRAG Sustainability Reporting] and Bernhard Frey [EFRAG SR Senior Technical Manager]
A dedicated video has been created for each environmental disclosure:
Basic Module
- B3 – Energy and greenhouse gas emissions
- B4 – Pollution of air, water and soil
- B5 – Biodiversity
- B6 – Water
- B7 – Resource Use, circular economy, and waste management
Comprehensive Module
- Consideration when reporting on GHG emissions under B3 (Basic Module)
- C3 – GHG reduction targets and climate transition
- C4 – Climate risks
SOCIAL
Presented by Giulia Faedo [EFRAG SR Technical Manager] and Rosalie Devroye [EFRAG SR Junior Technical Manager]
For social disclosures a single video has been created covering the following:
Basic Module
- B8 – Workforce – General Characteristics
- B9 – Workforce – Health and Safety
- B10 – Workforce – Remuneration, collective bargaining and training
Comprehensive Module
- C5 – Additional (general) workforce characteristics
- C6 – Additional own workforce information – human right policies and processes
- C7 – Severe negative human rights incidents
GOVERNANCE
Presented by Aisa Batista [EFRAG SR Junior Technical Manager]
A single video has been crated for governance disclosures, covering the following:
Basic Module
- B11 – Convictions and fines for corruption and bribery
Comprehensive Module
- C8 – Revenues from certain sectors and exclusion from EU reference benchmarks
- C9 – Gender diversity ratio in the governance board