1 October 2026 · Gaia Open Minds
The new VSME: what changes for SMEs from 24 September 2026
Name, scope and value chain cap change; modules and existing reports remain. A simple guide to the update.
Read the original article →Gaia Open Minds
Updates, regulatory news and announcements from the Gaia Open Minds team.
Free webinar · Gaia Open Minds
A free webinar for medium-sized companies. In one hour, in plain language, you’ll see which ESG obligations affect your company and how to turn them into an opportunity.

1 October 2026 · Gaia Open Minds
Name, scope and value chain cap change; modules and existing reports remain. A simple guide to the update.
Read the original article →7 July 2026 · GrifoNews
Banks are integrating ESG criteria into credit risk assessments. The SME–bank framework identifies around 40 relevant data points for clearer access to finance.
Read the original article →3 July 2026 · Commissione europea
The Commission adopted the delegated regulation establishing the voluntary sustainability reporting standard, completing the key 2026 regulatory milestone.
Read the original article →20 June 2026 · Iniziativa
From 11 Jan 2026 the new EBA Guidelines make ESG a core factor in how banks assess companies. SMEs without ESG data are perceived as higher risk: higher spreads, more guarantees, longer approval processes and more selective access to financing. It is time to consider ESG no longer just compliance — it's a financial advantage.
Read the original article →14 June 2026 · Gaia Open Minds
A practical comparison of the two frameworks, with selection criteria based on company size, supply chain and investor requests.
10 June 2026 · Confindustria Lombardia
Confindustria Bergamo/Lombardia hosted a webinar with EFRAG experts to present the VSME Standard, the EU regulatory framework and practical implementation steps.
Read the original article →8 June 2026 · Paradigma
The «25 Years of EFRAG» conference focused on SME proportionality and on the role of the VSME standard in the next era of corporate reporting.
Read the original article →3 June 2026 · ALTIS Advisory
The EU Commission has closed the consultation on the new voluntary standards, built on VSME. Application expected from fiscal year 2027.
Read the original article →10–11 June 2026 · EFRAG
The XBRL package, the digital template and a new pre-filled example were released. Official publication on 11 June 2026.
Read the original article →30 May 2026 · Gaia Open Minds
A hands-on guide to calculating greenhouse-gas emissions for an SME, from energy consumption to the supply chain.
6 May 2026 · European Commission
Two delegated acts introduce a cap: CSRD companies will not be allowed to ask supply-chain partners (under 1,000 employees) for information beyond the 2024 VSME-based voluntary standard.
Read the original article →27 April 2026 · Reporting Academy
EFRAG's 2025 report was drafted using the Basic and Comprehensive Module, designed as a concrete reference for SMEs.
Read the original article →10 April 2026 · Gaia Open Minds
From picking the wrong KPIs to missing baseline data: what to avoid in your first reporting cycle.
5 April 2026 · EFRAG
Applications open to map new platforms and digital tools supporting voluntary SME sustainability reporting.
Read the original article →22 March 2026 · Gaia Open Minds
Analysis of the information requests from major Italian and European banks and how to prepare for them.
5 March 2026 · Gaia Open Minds
What it means to assess both the company's impact on the environment and the impact of ESG factors on the company.
27 February 2026 · EFRAG
EFRAG updates the digital template and XBRL package with technical improvements and new examples to ease SME adoption.
Read the original article →4 February 2026 · EFRAG
A new educational video series dedicated to disclosures C2, C3 and C7 of the Comprehensive Module, supporting SMEs with practical compliance.
Read the original article →11 January 2026 · EBA
New EBA guidelines on ESG risks for banks explicitly recognise VSME as the standard for ESG information requested from SMEs.
Read the original article →December 2025 · MEF
The operational document identifies around 40 ESG data points and includes an interoperability table with VSME to simplify exchanges between SMEs and banks.
Read the original article →16 December 2025 · EFRAG
EFRAG publishes «First Insights into the VSME Market Acceptance», analysing awareness and adoption across SMEs, banks, investors and value-chain actors.
Read the original article →December 2025 · IPSOA
Guides released with practical examples on climate disclosure, emission reduction targets and human-rights violations in the supply chain.
Read the original article →27 November 2025 · EFRAG
New EFRAG technical release with fixes and improvements to the digital template and XBRL taxonomy for VSME reporting.
Read the original article →3 October 2025 · EFRAG
EFRAG upgrades the template to version 1.1.0, including a revised explanatory note to help SMEs fill it in.
Read the original article →25 September 2025 · ESG News
Two reports cataloguing 100 digital tools and 223 platforms/initiatives for SME sustainability reporting.
Read the original article →30 July 2025 · European Commission
The VSME standard developed by EFRAG was presented. The Commission encourages large companies and financial institutions to build on it.
Read the original article →27 May 2025 · EFRAG
EFRAG releases the first full package: digital template, XBRL taxonomy and open-source Excel-to-XBRL converter.
Read the original article →4–24 February 2025 · EFRAG
EFRAG collects input on tools, platforms and digital initiatives for SME ESG reporting.
Read the original article →17 December 2024 · EcoActive Tech
After the public consultation from January to May 2024, EFRAG makes the final draft of the VSME standard available.
Read the original article →