{"id":786263,"date":"2025-08-29T14:33:25","date_gmt":"2025-08-29T11:33:25","guid":{"rendered":""},"modified":"2025-08-29T14:36:56","modified_gmt":"2025-08-29T11:36:56","slug":"bdo-v-ukrayini-oglyad-sproshhenogo-standartu-zvitnosti-zi-stalogo-rozvytku-vsme","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/bdo-v-ukrayini-oglyad-sproshhenogo-standartu-zvitnosti-zi-stalogo-rozvytku-vsme\/","title":{"rendered":"BDO in Ukraine: Sustainability At a Glance \u2014 VSME Standard"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-666258\" src=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-300x157.jpg\" alt=\"\" width=\"600\" height=\"314\" srcset=\"https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-300x157.jpg 300w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-1024x536.jpg 1024w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-768x402.jpg 768w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-650x340.jpg 650w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-800x419.jpg 800w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-170x90.jpg 170w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1-100x52.jpg 100w, https:\/\/new.eba.com.ua\/wp-content\/uploads\/2025\/08\/Stalyj-rozvytok-z-pershogo-poglyadu-standart-VSME-1.jpg 1200w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"font-weight: 400;\">Sustainability reporting can be challenging for non-listed SMEs with limited resources. This overview highlights the key steps to support effective compliance.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/insights-1\/information-materials\/2025\/sustainability-at-a-glance-vsme-standard\" target=\"_blank\" rel=\"noopener\">Sustainability At a Glance<\/a> \u2014 Voluntary Sustainability Reporting Standard for non-listed SMEs (SAAG \u2014 VSME) has been compiled to assist in gaining a high-level overview of Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME Standard). SAAG-VSME summarises the disclosure requirements of the VSME Standard, however, the requirements (including certain definitions) have been summarised.<\/p>\n<ul>\n<li>The VSME standard is a voluntary standard for organisations that are not covered by the Corporate Sustainability Reporting Directive (CSRD).<\/li>\n<\/ul>\n<p>1) <strong>Microenterprises <\/strong>are those that do not exceed two of the following thresholds:<\/p>\n<ul>\n<li>Total balance:\u2264 EUR 450\u00a0000<\/li>\n<li>Net turnover:\u2264 EUR 900\u00a0000<\/li>\n<li>Average number of employees: \u2264 10<\/li>\n<\/ul>\n<p>2) <strong>Small enterprises <\/strong>are those that do not exceed two of the following thresholds:<\/p>\n<ul>\n<li>Total balance:\u2264 EUR 5 million<\/li>\n<li>Net turnover:\u2264 EUR 10 million<\/li>\n<li>Average number of employees: \u2264 50<\/li>\n<\/ul>\n<p>3) <strong>Medium enterprises <\/strong>are those that do not exceed two of the following thresholds:<\/p>\n<ul>\n<li>Total balance:\u2264 EUR 25 million<\/li>\n<li>Net turnover:\u2264 EUR 50 million<\/li>\n<li>Average number of employees: \u2264 250<\/li>\n<\/ul>\n<p>4) These enterprises are not subject to the CSRD, but are encouraged to use the VSME standard.<\/p>\n<ul>\n<li>Parent companies are recommended to prepare a consolidated sustainability report, including information from subsidiaries.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">This will exempt subsidiaries from reporting.<\/p>\n<ul>\n<li>The sustainability report should be consistent with the financial statements prepared for the same period.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">In addition, information should be presented in a way that facilitates understanding of the relationship with the financial statements, using appropriate cross-references.<\/p>\n<p style=\"font-weight: 400;\">Download the guide for more detailed information.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/assets-eur.mkt.dynamics.com\/3eab0c73-204f-4352-9ec3-127b2395ab75\/digitalassets\/standaloneforms\/8cbe98aa-907d-f011-b4cb-000d3ab6f5ce\" target=\"_blank\" rel=\"noopener\">DOWNLOAD PUBLICATION<\/a><\/p>\n<p style=\"font-weight: 400;\">At <a href=\"https:\/\/www.bdo.ua\/en-gb\/home-1?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">BDO in Ukraine<\/a>, we understand that non-listed small and medium-sized enterprises often face unique challenges in sustainability reporting. Our team of ESG and sustainability experts is here to guide you every step of your <a href=\"https:\/\/www.bdo.ua\/en-gb\/services-1\/consulting\/sustainability\" target=\"_blank\" rel=\"noopener\">reporting process<\/a>: from reviewing your current sustainability practices to helping you prepare disclosures in line with the VSME Standard.<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/www.bdo.ua\/en-gb\/contact-us?utm_source=eba&amp;utm_medium=chamber\" target=\"_blank\" rel=\"noopener\">Contact us<\/a> to learn more about the solutions we offer to help your business grow sustainably.<\/p>\n<p style=\"font-weight: 400;\"><em>Source:<a href=\"https:\/\/www.bdo.global\/\" target=\"_blank\" rel=\"noopener\">\u00a0BDO Global<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting can be challenging for non-listed SMEs with limited resources. This overview highlights the key steps to support effective compliance. Sustainability At a Glance \u2014 Voluntary Sustainability Reporting Standard for non-listed SMEs (SAAG \u2014 VSME) has been compiled to assist in gaining a high-level overview of Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":666260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[15576,15575],"tags":[],"class_list":["post-786263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-and-articles-en","category-news-and-articles-from-companies-en","company-17323"],"_links":{"self":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/786263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/users\/4489"}],"replies":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/comments?post=786263"}],"version-history":[{"count":0,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/posts\/786263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media\/666260"}],"wp:attachment":[{"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/media?parent=786263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/categories?post=786263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/new.eba.com.ua\/en\/wp-json\/wp\/v2\/tags?post=786263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}