The voluntary sustainability reporting standard for smaller companies, the so-called VSME, has now been officially translated into Bulgarian as part of the recommendation of the European Commission.

The standard is designed for micro, small, and medium-sized enterprises outside the scope of the CSRD Directive and facilitates ESG reporting by offering a structured approach aligned with the actual capacity of SMEs.

You can access the Recommendation, as well as the Bulgarian version of the standard, here:
https://eur-lex.europa.eu/legal-content/BG/TXT/HTML/?uri=OJ:L_202501710