New educational video series available to navigate VSME implementation
EFRAG has launched a series of three educational videos to support Small and Medium-sized Enterprises (SMEs) in complying with the disclosure requirements in the VSME Comprehensive Module. The videos further assist SMEs in understanding the three Supporting Guides released in December 2025 and in preparing the required disclosures for C2, C3, and C7. Each video provides a practical walkthrough of its respective Supporting Guide, starting from the ESRS Knowledge Hub. AI-generated translations of the videos are available on Vimeo.
Supporting Guide on C2
Description of practices, policies and future initiatives for transitioning towards a more sustainable economy – comprehensive module
Presented by Elisa Bevilacqua, EFRAG SR Senior Technical Manager
Supporting Guide on C3
GHG reduction targets and climate transition – comprehensive module
Presented by Mathilde Pierroux, EFRAG SR Technical Manager
Supporting Guide on C7
Severe negative human rights incidents (paragraph 62 (c)) – comprehensive module
Presented by Paula Byrne, EFRAG SR Senior Technical Manager
Next opportunity to engage
Join the SME Forum meeting on 6 February, where EFRAG will present the three videos on the Supporting Guides.