Il 30 luglio 2025 la Commissione Europea ha pubblicato una Raccomandazione che promuove l’adozione dello standard VSME – Voluntary Sustainability Reporting Standard for non-listed SMEs – pensato per supportare micro, piccole e medie imprese non quotate nella rendicontazione delle tematiche ESG.

In recent years, sustainability has become a strategic pillar for businesses, institutions, and investors. With the take effect of the CSRD and the mandatory adoption of the ESRS, sustainability reporting is evolving into a structured process comparable to financial accounting.