However, EFRAG's move to publish a draft for consultation at the same time as the ESRS at the end of January 2024, which is aimed at SMEs not covered by the CSRD, came as a surprise: With the so-called Voluntary ESRS for Non-Listed Small- and Medium-Sized Enterprises the "VSME ESRS", EFRAG is addressing all those companies that are not covered by the CSRD and thus the aforementioned concretisations (i.e., ESRS and ESRS LSME), but which nevertheless wish to take similar measures.

In their annual financial report, companies will have to disclose sustainability information in the management report. The details of the sustainability information to be published are set out in Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023, to which the French Decree 2023-1394

The disclosure required by paragraph 33 shall include the total energy consumption in MWhrelated to own operations as follows