Resource Type Agenda Date Wed, 12/06/2023 - 12:00 Related Focus Areas Accounting and Advisory for SMEs Sustainability Reporting Related Programs REPARIS for SMEs Files English1.61 MB Image Tags Climate Risk EU Accounting Directive European Financial Reporting Advisory Group (EFRAG) European Sustainability Reporting Standards (ESRS) IFRS for SMEs International Accounting Standards Board (IASB) Less Complex Entities (LCE) Non-financial reporting Sustainability