{"id":45393,"date":"2025-12-16T15:41:30","date_gmt":"2025-12-16T14:41:30","guid":{"rendered":"https:\/\/amec.es\/new-efrag-guidelines-for-sustainability-reporting\/"},"modified":"2025-12-16T15:54:00","modified_gmt":"2025-12-16T14:54:00","slug":"new-efrag-guidelines-for-sustainability-reporting","status":"publish","type":"page","link":"https:\/\/amec.es\/en\/new-efrag-guidelines-for-sustainability-reporting\/","title":{"rendered":"New EFRAG guidelines for sustainability reporting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"45393\" class=\"elementor elementor-45393 elementor-45386\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17fdedc6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17fdedc6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b1e1251\" data-id=\"5b1e1251\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47ecafd6 elementor-widget elementor-widget-heading\" data-id=\"47ecafd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/en\/category\/exclusive-alerts-and-trends\/\" rel=\"tag\">Exclusive alerts and trends<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45ca2d4e elementor-widget elementor-widget-spacer\" data-id=\"45ca2d4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-110d24a8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"110d24a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50666dcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50666dcb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ed210a3\" data-id=\"3ed210a3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533ac2fd elementor-widget elementor-widget-heading\" data-id=\"533ac2fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">New EFRAG guidelines for sustainability reporting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddf4c8c elementor-widget elementor-widget-spacer\" data-id=\"2ddf4c8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4baca494 elementor-widget elementor-widget-text-editor\" data-id=\"4baca494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t16 de December de 2025\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-115cb81 elementor-widget elementor-widget-text-editor\" data-id=\"115cb81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXW83409193 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW83409193 BCX0\">EFRAG has published three new support guides aimed at SMEs to facilitate sustainability reporting in accordance with the Voluntary European Sustainability Reporting Standard (VSME), with a practical approach adapted to their capabilities.<\/span><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b285f72 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b285f72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c444e85 elementor-widget elementor-widget-text-editor\" data-id=\"4c444e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">These guides are designed specifically for companies with fewer than 250 employees and respond to the issues that SMEs themselves identified as most complex during the public consultation and field testing of the VSME standard. <\/span><b><span data-contrast=\"auto\">They aim to provide ready-to-use tools, with clear examples and case studies, that reduce the complexity of the VSME process.<\/span><\/b><span data-contrast=\"auto\">that reduce the complexity of the reporting process.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Practical tools for the application of the VSME standard<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The first document includes a list of illustrative <\/span><b><span data-contrast=\"auto\">illustrative examples of future practices, policies and initiatives.<\/span><\/b><span data-contrast=\"auto\">The examples cover the ten sustainability areas of the standard &#8211; such as climate change, pollution or water use &#8211; and are organized by level of complexity. The examples cover the ten sustainability areas of the standard &#8211; such as climate change, pollution or water use &#8211; and are organized by level of complexity. This information will be integrated as a drop-down menu in the next update of the VSME digital template.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The second guide focuses on the climate domain and provides step-by-step guidance for defining greenhouse gas emission reduction targets. <\/span><b><span data-contrast=\"auto\">step-by-step guidance for defining greenhouse gas emission reduction targets.<\/span><\/b><span data-contrast=\"auto\">. It also includes specific recommendations for SMEs in sectors with high climate impact that choose to develop a climate transition plan, accompanied by five simulated case studies.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">The third document addresses the <\/span><b><span data-contrast=\"auto\">identification and reporting of serious human rights incidents in the human rights value chain.<\/span><\/b><span data-contrast=\"auto\">. Through concrete examples &#8211; relating to workers in the value chain, affected communities and consumers &#8211; the guide helps SMEs to prepare their declarations, excluding incidents linked to their own internal talent.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12b6a325 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12b6a325\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2444ec33\" data-id=\"2444ec33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba0d5d3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ba0d5d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c22115 elementor-widget elementor-widget-heading\" data-id=\"1c22115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Resources<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67733a78 elementor-widget elementor-widget-text-editor\" data-id=\"67733a78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW182248283 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW182248283 BCX0\">You can consult the complete details and download the guides in this official link:  <\/span><\/span><\/p><p><a class=\"Hyperlink SCXW182248283 BCX0\" href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/three-new-efrag-guides-now-available-to-support-smes-in-sustainability-reporting?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW182248283 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW182248283 BCX0\" data-ccp-charstyle=\"Hyperlink\">https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/three-new-efrag-guides-now-available-to-support-smes-in-sustainability-reporting<\/span><\/span><\/a><span class=\"EOP SCXW182248283 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd24adf elementor-widget elementor-widget-spacer\" data-id=\"3dd24adf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-335c84c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"335c84c8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fd47285\" data-id=\"3fd47285\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f783d31 elementor-widget elementor-widget-heading\" data-id=\"2f783d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contact us for more information! <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4c2141 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1d4c2141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5e2e22d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e2e22d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-78542704\" data-id=\"78542704\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43d95202 elementor-widget elementor-widget-image\" data-id=\"43d95202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg\" class=\"attachment-large size-large wp-image-42473\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg 1024w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-300x225.jpg 300w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-600x450.jpg 600w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-691eba70\" data-id=\"691eba70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-270c8343 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"270c8343\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nuria Gusi<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-briefcase\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Intelligence and Training<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ngusi@amec.es<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e6368bd elementor-widget elementor-widget-spacer\" data-id=\"1e6368bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>EFRAG has published three new support guides aimed at SMEs to facilitate sustainability reporting in accordance with the Voluntary European Sustainability Reporting Standard (VSME), with a practical approach adapted to their capabilities. These guides are designed specifically for companies with fewer than 250 employees and respond to the issues that SMEs themselves identified as most [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-45393","page","type-page","status-publish","hentry","category-exclusive-alerts-and-trends"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New EFRAG guidelines for sustainability reporting | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/en\/new-efrag-guidelines-for-sustainability-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New EFRAG guidelines for sustainability reporting | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"EFRAG has published three new support guides aimed at SMEs to facilitate sustainability reporting in accordance with the Voluntary European Sustainability Reporting Standard (VSME), with a practical approach adapted to their capabilities. 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