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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


