A VSME-Guide for Sustainability Reporting at the EU Level: How Can the Basic Module (Compliant) Reporting Be Established in Three Years? A First Proposal
This study provides a three-year roadmap to help micro-, small-, and medium-sized enterprises (MSMEs) in Europe achieve the Voluntary Sustainability Standard for SMEs (VSME) Basic Module-compliant report. From 2024/2025, listed companies must follow the Corporate Sustainability Reporting Directive (CSRD) and European S...