Europe has pared back its sustainability reporting rules: under the Omnibus package, far fewer companies fall under the mandatory CSRD. Does that mean the end for SMEs? Quite the opposite. In this first blog of a short series we explain why sustainable business still pays off and why the VSME is actually becoming more important.
Wybren Kortstra
In early 2025 the European Commission presented the Omnibus package. That planted the first seeds of doubt, and when the so-called “stop-the-clock” followed in April and all deadlines were postponed, it raised the question: was the CSRD off the table? For SMEs it briefly looked that way.
And back to the present: the European Commission has adopted the revised standards. Alongside them comes a separate, voluntary standard for SMEs.
That standard is based on the VSME and looks a lot like it. In short, whatever you were already working on, you can happily carry on with.
In this blog we explain at a high level what is changing and what stays the same. In the next parts of this series we go deeper into the details, such as what a client or bank may and may not ask of you.
For SMEs, the obligation was never the main reason to work on sustainability. For smaller companies especially, it is often intrinsic motivation: the owner’s own convictions, their values, and what employees find important. Many entrepreneurs simply want to show they have things in good order.
Happily, it pays off too: lower energy costs, a stronger position in tenders, and more appeal to staff. We also see that a portion of SMEs are already working on this, and by no means always because they have to.
Alongside that intrinsic motivation, there is now and then an obligation. Large companies remain under the CSRD and must report on their entire value chain. For that they need data from their suppliers, who may well be SMEs. The same can apply to your bank when you want a loan, for example. And then supplying that data does become an obligation of sorts.
Have you been asked for it already? It isn’t the law that obliges you, but your client, bank or investor. And then you need the figures on your energy use, emissions, workforce and more.
Whether you want to map out for yourself where you can make the most impact, or a client asks you for data, you don’t want to build a new report or hand over a different spreadsheet every time. With the new sustainability standard, based on the VSME, you’re covered in every case. For more organisations this standard is now becoming important, while the mandatory CSRD keeps shrinking.
Not quite up to speed on the VSME yet? Our introduction to the VSME walks you through the basics. And to see how to fill in the standard in practice, take a look at the features of our VSME software.
The new standard also says something important: there is a limit to what large companies may ask of the SMEs in their value chain. The VSME was already meant for this, but it had never been set down uniformly. In short, this new VSME-based standard can be used to answer every data request. Exactly how that limit works, we explain in the next part of this series.
Let’s be clear: sustainability is part of doing business. For SMEs, the VSME is a simple way to start and to meet any data requests. The new rules apply from financial year 2027, but you may of course begin earlier. Whoever starts now has a head start and can answer requests straight away from 2027. On top of that, it gives you insight into where your organisation can make the most impact.
Curious what a VSME report looks like in practice? Book a demo or start for free and try it yourself.
This English version was translated from the Dutch original with the help of AI.
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