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EFAA publishes sustainability guide for SME accountants

Posted on 09-03-2023

The EFAA (European Federation of Accountants and Auditors for SMEs) has published a quick guide in which SME accountants can help their clients with sustainability issues.

SME standards

Listed SMEs must report via the full European Sustainability Reporting Standards from 1 January 2026. While privately held SMBs are not yet required to report under CSRD, this is also expected to have impacted from the value chain of high reliability, from customers dying well within to fall half way.

The guide offers suggestions on how small and medium-sized accounting firms can best respond to the rapid rise of sustainability reporting. New reporting requirements arising from the European sustainability directive CSRD means that SME accountants must also prepare for the preparation of sustainability reports for their clients.

Practical tips

The EFAA publication offers a number of practical tips for SME offices. This includes internal responsibilities, the conversation with the customer, team requirements, possible hiring of specialist knowledge and the support of the customer in setting up sustainability information. The next set of reporting standards will be submitted for comment. In addition to sector standards, this set also offers standards for SMEs.

Read more about the EFAA report In 2023.

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