03/11/2026
Smaller businesses should not have to rebuild their sustainability information every time a customer asks a question.
EFRAG’s recent event summary on the Voluntary Standard offers a useful starting point for practical reporting.
Global Environmental Partners’ takeaway: create a reusable evidence pack with clear sources, definitions, owners and review dates.
Then check whether each new request needs the same information—or a different calculation or boundary.
A reporting framework helps organise the work. Reliable evidence makes the answer useful.
Read more:
https://www.efrag.org/en/news-and-calendar/news/efrag-publishes-the-summary-report-of-the-from-vsme-to-the-voluntary-standard-event