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The Voluntary Standard

Resource Type
Presentation
Date
Mon, 10/05/2026 - 12:00
Related Focus Areas
The Accounting Profession and Professional Bodies
Audit Oversight and Quality Assurance
Accounting and Advisory for SMEs
Accountability and Governance of State-Owned Enterprises
Sustainability Reporting
Related Programs
REPARIS for SMEs
EAASURE
Files
English1.11 MB
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The Voluntary Standard
Tags
Accountability of SOEs
Artificial Intelligence (AI)
Audit oversight
Audit oversight bodies (AOBs)
Audit quality assurance
European Sustainability Reporting Standards (ESRS)
Financial reporting
Financial reporting reform
Financial reporting standards
Small and Medium-sized Enterprises (SMEs) 
SOE governance
SOE oversight

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