EFRAG has introduced the EFRAG Knowledge Hub, a dedicated digital platform that centralises official ESRS and VSME sustainability reporting standards and supporting materials under the EU framework. The Hub provides a single reference point for accessing ESRS and VSME documentation in a structured and authoritative way.
EFRAG has launched the EFRAG Knowledge Hub, a centralised digital repository designed to provide structured access to the sustainability reporting standards and related materials developed within the European sustainability reporting framework. The platform brings together all key resources related to the European Sustainability Reporting Standards (ESRS) and the Voluntary Sustainability Reporting Standard for SMEs (VSME) in one authoritative online environment.
The platform consolidates a wide range of EFRAG materials that were previously dispersed across different publications and webpages. This includes the full set of adopted ESRS, the VSME standard and its supporting explanations, implementation-related documents, historical versions of standards, and background materials connected to EFRAG’s standard-setting activities. All content is presented in an interactive digital format with embedded hyperlinks, internal cross-references, integrated definitions and contextual notes, enabling users to navigate dynamically between disclosure requirements, application guidance and related EU legislative references.
By centralising both corporate and SME-focused sustainability reporting materials, the Knowledge Hub supports entities reporting under the Corporate Sustainability Reporting Directive (CSRD), as well as small and medium-sized enterprises using the VSME standard on a voluntary basis. It also serves advisors, auditors, investors and other stakeholders who require direct access to up-to-date and authoritative ESRS and VSME documentation.
The ESRS & VSME Knowledge Hub will be updated on an ongoing basis to reflect new standards, guidance documents, revisions and additional materials as they are released by EFRAG.
Access the EFRAG Knowledge Hub at: https://knowledgehub.efrag.org/eng