欧盟委员会7月30日宣布正式采纳《中小企业自愿报告标准》(VSME),该新标准旨在帮助微型、中小型企业以简化统一的方式披露环境、社会和治理(ESG)事项,并响应金融机构及大型企业对可持续发展信息的需求。
英文原文如下:
EU Commission Adopts Sustainability Reporting Standard for Small Companies
The European Commission announced today the adoption of the voluntary standard for SMEs (VSME), a new sustainability reporting standard aimed at enabling micro-, small- and medium-sized companies to report on ESG issues in a simplified and consistent way and to respond to requests for sustainability information from financial institutions and large companies.