歐盟委員會7月30日宣布正式采納《中小企業自愿報告標準》(VSME),該新標準旨在幫助微型、中小型企業以簡化統一的方式披露環境、社會和治理(ESG)事項,并響應金融機構及大型企業對可持續發展信息的需求。
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.