Material topics are presented in Appendix B of the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) and in Appendix A of the ESRS 1: General Requirements as part of the Corporate Sustainability Reporting Directive (CSRD). The purpose of the material topics is to guide SMEs in identifying key sustainability issues that are most relevant to their operations, impacts, and stakeholders and to simplify the materiality assessment process, making sustainability reporting manageable and meaningful for smaller businesses.
Disclaimer: The materials on this page are organised by Sustainability Economics based on publicly available information. They are intended for informational purposes only and they are not a substitute for professional advice. The information are provided on an “as is” basis without warranty as to their merchantability, completeness, accuracy, up-to-datedness or fitness for a particular purpose. Sustainability Economics assumes no liability or responsibility for any errors or omissions in the content of the Glossary.
.png)