När EU-kommissionens Omnibus-förslag presenterades i februari stod det klart att många företag som tidigare omfattats av CSRD kan komma att undantas. Det har skapat osäkerhet – men också öppnat för nya lösningar. En av dem kan vara VSME.
VSME – ett alternativ till CSRD för mindre företag
REDOVISNING EU har lanserat VSME, en frivillig standard som ska göra det enklare att redovisa hållbarhetsarbete – utan att tyngas av de omfattande kraven i CSRD.

Maja Widestam, hållbarhetsrådgivare på Ramboll, berättar om VSME. Foto: Press/Adobe stock.
Någonting är fel
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– I det vakuum som uppstått har VSME seglat upp som ett tänkbart alternativ, säger Maja Widestam, hållbarhetsrådgivare på Ramboll, till Miljö & Utveckling.
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


