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VSME in Italian: what OIC translated and what the EFRAG Digital Template does

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OIC translation, European text and EFRAG Digital Template: identify versions and avoid preparing a report from an outdated draft.

An Italian translation is useful. Knowing which document it translates is essential. A translation, a standard and a reporting tool are different things.

The OIC translation is an exposure draft

The OIC publication from March 2024 translates the consultation Exposure Draft, not the subsequent final standard.

A document bearing an authoritative organisation's logo can be genuine yet no longer be the correct basis for preparing a report. Check its title, date, status and successor.

The Digital Template does not verify the business

At this review date, EFRAG's resource page lists Digital Template 1.3.0, published on 11 June 2026, and schedules VS updates for Q4 2026. The template, taxonomy and converter have different roles.

File checks can identify formatting or consistency problems. They cannot establish whether a bill belongs to the business or whether a described policy operates in practice.

Organise the working folder

Keep separate records for:

  • the reference text and chosen version;
  • a blank template downloaded from the official source;
  • the completed copy, dated and assigned to an owner;
  • supporting evidence and calculations;
  • the version actually delivered.

Do not overwrite an earlier submission when a template changes. Create a new revision and record differences: the value may be unchanged while its required definition has changed.

Before starting

Ask the recipient which format it accepts. A converter's existence does not mean every bank or customer portal imports that format.

See the VSME/VS timeline and the XBRL guide.

Continue exploring VSME

Explore the related guides or contact us with a question about organising your sustainability information.