EFRAG and the European Commission are organising a hybrid event on 9 October 2026 to discuss the Voluntary Standard Delegated Act for small and medium-sized enterprises. The session takes place from 10:00 to 12:15 CEST and examines how sustainability reporting changes affect SMEs across Europe.
Key Focus Areas and Programme Features
The workshop focuses on the transition from the VSME Recommendation to the Voluntary Standard Delegated Act and its practical implications for non-listed small and medium-sized enterprises.
Attendees will review EFRAG implementation guidance and digital tools, alongside practical experiences from companies applying sustainability reporting. The session includes insights from the European Enterprise Network and concludes with an open question-and-answer segment.
Target Participants and Event Logistics
The event targets SMEs and non-SMEs that fall outside the corporate sustainability reporting directive scope, as well as finance professionals, financial institutions, business associations, and larger corporate entities.
Hosted online and in person at the EFRAG office in Brussels, in-person participation requires prior confirmation from the EFRAG team before making travel arrangements.
Frequently Asked Questions
When and where is the EFRAG Voluntary Standard event taking place?
The event takes place on 9 October 2026 from 10:00 to 12:15 CEST. It is a hybrid meeting taking place online and in person at the EFRAG office in Brussels.
Who is the event designed for?
It is intended for SMEs and non-SMEs outside the scope of the CSRD, sustainability and finance professionals, business organisations, financial institutions, and large companies.



