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This document outlines the revised VSME standard after public consultation and provides guidance for micro, small, and medium-sized enterprises in preparing sustainability reports. It includes modules for basic and comprehensive disclosures on environmental, social, and governance metrics, as well as definitions and explanations of various sustainability concepts.
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The EFRAG SRB meeting paper is a document prepared for meetings of the European Financial Reporting Advisory Group (EFRAG) Supervisory Board (SRB) that outlines agenda items, discussions, and decisions related to financial reporting and accounting standards.
Organizations or individuals involved in the EFRAG SRB meetings, including board members and stakeholders in the financial reporting arena, are typically required to file the EFRAG SRB meeting papers.
To fill out the EFRAG SRB meeting paper, one should include the relevant agenda items, detailed discussions, decisions made, and any action points. It should be clear, concise, and adhere to the prescribed format provided by EFRAG.
The purpose of the EFRAG SRB meeting paper is to document the discussions and outcomes of the SRB meetings, facilitating transparent communication and record-keeping for financial reporting standard-setting processes.
The EFRAG SRB meeting paper must report information including agenda items, participant details, discussion summaries, decisions taken, recommendations, and any follow-up actions required.
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