Which European sustainability reporting standard is right for your company?

A guide to selecting among Europe’s overlapping sustainability reporting frameworks: Simplified ESRS (hundreds of data points plus a double materiality assessment), VSME (an entry point for micro, small and medium enterprises), Voluntary ESRS (for smaller companies newly outside CSRD scope), and N-ESRS (for non-EU parent companies with significant EU operations). It notes that companies with revenue above 50 million euros may face growing sustainability data requests regardless of CSRD scope, making the VSME potentially insufficient.