Frameworks · European Union
EFRAG
VSME (EFRAG) and Commission Recommendation on voluntary SME reporting
- Publisher
- EFRAG; European Commission
- Jurisdiction
- EU
- Type
- Principles and guidance
- Rights
- Published reference: identifiers and Sustin’s own words
- Provisions in the registry
- 0
- Status, Q4 2026
- Applicable
- Review maturity
- Catalogued
- Mappings by review status
- 0 suggested · 0 Human-reviewed · 0 Approved
- Official source
- efrag.org
Abstract
Abstract in preparation.
Editions and application periods
Status computed for 1 Oct 2026 with each edition's window basis. Sustin release 2026.6.
- EFRAG VSME Dec 2024; Recommendation of 30 Jul 2025 (basis of the voluntary standard)From 2024 · basis: publication
Concepts and related frameworks
No concept-level relationships are published for this framework in release 2026.6.
Changes
No change events are recorded for this framework in release 2026.6. New editions, amendments, consultations and application dates will appear here.