EFRAG releases the second edition of the mappings of digital tools, platforms and initiatives for SME sustainability reporting

As part of the VSME Ecosystem, EFRAG releases the second edition of the mappings to support the application of the future Voluntary Standard and the VSME Recommendation including two reports:

  • MAPPING OF DIGITAL TOOLS, 2ND EDITION which maps 58 digital tools (e.g. GHG calculators, geolocation tools) that answered EFRAG’s call for interest, providing a comparative analysis of shortlisted GHG calculators that met pre-defined criteria described in the report. The shortlist of GHG calculators offers practical support to SMEs that wish to identify tools to support reporting on their GHG emissions based on VSME and identifies a national geolocalisation and climate risk tool.

  • MAPPING OF DIGITAL PLATFORMS AND INITIATIVES, 2ND EDITION which provides an overview of the 108 platforms and initiatives for SMEs reporting that answered EFRAG's call for interest. It focuses on the comparison of the characteristics of those shortlisted platforms and initiatives that met pre-defined criteria and completed a self-assessment grid to test VSME alignment.

    (EFRAG has not performed a verification of the information received, nor has it assessed the quality nor the compliance of the tools or platforms with VSME or ESRS. The inclusion of a tool or platform in EFRAG mapping report does not represent an endorsement, accreditation or validation by EFRAG.)

The mappings are available within the VSME Section of EFRAG’s Knowledge Hub.

VSME Ecosystem Background: Following EFRAG’s technical advice on the VSME to the European Commission, EFRAG has been working on the roll-out of the VSME Ecosystem which includes complementary initiatives aimed at promoting market acceptance of the VSME in order to fully realize the benefits of the standard. Read more.

What is the Voluntary Standard? According to Omnibus I, the European Commission will adopt a delegated act to provide sustainability reporting standards for voluntary use by protected undertakings (i.e. undertakings with less than 1000 employees). This Voluntary Standard is based on the Commission Recommendation (EU) 2025/1710 which is based on the voluntary standard for SMEs (VSME) developed by EFRAG.

Related project