What additional support materials does the EU provide?
Short answer: EFRAG offers a VSME ecosystem with videos, digital templates, explanatory notes, and links to external guidelines[59].
As part of the VSME recommendation, the EU has tasked EFRAG with building an ecosystem to support SMEs in applying the standard. This includes educational videos in multiple languages, a digital Excel template with XBRL taxonomy, a comprehensive explanatory report, as well as links to external guidelines and methodology documents[59]. Through these materials, companies receive practical guidance and can implement the standard efficiently.