EFRAG consultation
date: 26/06/2024
Two exposure drafts were under review: ESRS LSME ED, targeting SMEs classified as public interest entities with mandatory implementation from January 1, 2026, and VSME ED, proposing voluntary standards for non-listed SMEs. In the EFRAG calendar for upcoming meetings you will find public meetings at the beginning of July, where a strategic summary of the consultation will be presented.