Governance

How do you report on the G?

  1. G: Management-related circumstances
  2. /
  3. How is reporting done on the G?

Governance

As ESG reporting is voluntary for SMEs, you can choose to base it on EFRAG’s VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs), which is under consultation by the European Commission and is expected to be finally approved during 2025. The standards have been developed by EFRAG for SMEs that are not directly covered by the CSRD, but that experience demand for ESG data from customers, banks, partners, and other stakeholders. 

You can find more information on how to report on the G by watching the video below, where Mette Neville takes an in-depth look at the reporting elements in EFRAG’s VSME. 

Please reach out if you have any questions regarding the project.
Contact
Annabeth Aagaard

Annabeth Aagaard

Project Manager
Professor, PhD, MSc and project lead at ESG – From Reporting to Business, Centre for Small and Medium-sized Enterprises, Aarhus BSS.
[email protected]

Maria Dahl Andersen

Project Manager
Postdoctoral researcher, PhD, MSc in Business and Economics, and project manager at ESG – From Reporting to Business, Centre for Small and Medium-sized Enterprises, Aarhus BSS, Aarhus University.
[email protected]