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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


