SME sustainability reporting: EU EFRAG releases the mappings of digital tools, platforms and initiatives

The European Financial Reporting Advisory Group (EFRAG) has released two complementary reports designed to help small and medium-sized enterprises (SMEs) apply the Voluntary Sustainability Reporting Standard for SMEs (VSME).

The first report provides practical support for SMEs wishing to report their greenhouse gas (GHG) emissions in line with VSME. It maps 100 digital tools, including GHG calculators and geolocation tools, that responded to EFRAG’s call for interest and presents a comparative analysis of shortlisted GHG calculators that met predefined evaluation criteria. The resulting shortlist offers practical, ready-to-use options for SMEs seeking to measure and disclose their emissions more effectively.

The second report maps 223 digital platforms and initiatives that support SME sustainability reporting. It compares the characteristics of shortlisted solutions that completed a self-assessment grid to test VSME alignment, helping identify which platforms are best positioned to facilitate structured, standardized reporting among smaller enterprises.

Together, these mappings provide valuable insights into the evolving landscape of digital tools that can accelerate SME engagement in sustainability and climate disclosure. By cataloguing and assessing existing market solutions, EFRAG’s work supports policymakers, service providers, and SMEs in advancing scalable, technology-driven approaches to sustainability reporting.

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📊 Download the reports: EFRAG MAPPING OF DIGITAL TOOLS and MAPPING OF DIGITAL PLATFORMS AND INITIATIVES FOR SME SUSTAINABILITY