ESRS VSME ESRS VSME Public Consultations Difference ESRS vs IFRS SDS if you are a “public interest entity” IFRS SDS S1 might also be relevant for you IOSCO recommends using IFRS SDS, since it is just a broader reach - further than just Europe in Austria: ESRS is always prioritized → EU law … but IFRS SDS might be relevant too