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VSME - Voluntary ESRS for non-listed and SME enterprises. Companies that are not subject to CSRD sustainability reporting requirements can report their sustainability information in accordance with ESRS standards by following the VSME ESRS standard. Voluntary reporting under the CSRD framework is also possible.
Read more: EFRAG - Voluntary Sustainability Reporting Standards for SMEs https://tinyurl.com/9nc3xyut

Discover more sustainability terms in our glossary: https://tinyurl.com/52dx3ce6

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Paris Agreement, signed in 2015, is an international and legally binding climate agreement with the main objective of limiting global warming to well below 2°C, and aiming to limit it to 1.5°C above pre-industrial levels. Nearly all countries in the world, including major economies such as the European Union, the United States, China, and India, have committed to the agreement.

The Paris Agreement also sets targets for reducing greenhouse gas emissions and requires countries to commit to concrete national climate actions (Nationally Determined Contributions, NDC), which are reviewed and strengthened regularly every five years.
Read more: United Nations - Paris Agreement https://tinyurl.com/3pby58ff

Brush up on sustainability terms in our guide: https://tinyurl.com/52dx3ce6

Subscribe to our newsletter (In Finnish) to stay updated on the latest about Infine Insight and the newest developments in corporate sustainability. https://tinyurl.com/5bsbtctm