10k Perspective

VSME: Voluntary by Law, Mandatory in Practice?

When the European Union introduced the Corporate Sustainability Reporting Directive (CSRD), it drew a clear line: large companies operating in the EU would be subject to mandatory sustainability reporting requirements, while small and medium-sized enterprises (SMEs) would remain outside that scope. The VSME — the Voluntary Sustainability Reporting Standard for […]

Sustainable Development Goals and ESRS Framework

The Sustainable Development Goals (SDGs) are 17 interlinked global goals established by the United Nations in 2015 as part of the 2030 Agenda for Sustainable Development. These goals aim to address various global challenges such as poverty, inequality, climate change, environmental degradation, peace and justice.

17 SDGs are:

  1. End […]

Corporate Sustainability Reporting Directive(CSRD)

The Corporate Sustainability Reporting Directive (CSRD) is an important part of the European Union’s vision for the transition to a sustainable economy. It is a comprehensive regulation that requires listed companies of a certain size operating in the EU to report on sustainability. The main objective of the CSRD is […]