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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0eKKB1GPYk8g4rvFZgwjN86YyokOjPX0x20jIq6NJeJ/I1qBqtuHN2T9HiFeW+HEPozBL+8f/xX636EMIXAQfpIO3+eAuePOY/uMABRdA09l9ll7WV6XSkSQMcjueANWOg1L7FAathG2kZyWsaLuq9Gw+MLzdV/NNQeXe274l05fh2qMJvS7sWivRNhkyH/d2wme/CprVqRSX+a9K2YH9LvJ4E0Tipllqb/cgqwpRjI3exJxAl8VFN+rD4u3AnXWlolovENpJ+vTCXn0Sc4SkyOPHVYQhZMPJXwIWcX/Uq+4xXZaka0kY2e/z8h2ZXO0eYGZY8QNNhkJmwCXhQnAQy9T7tB10x9HarbKo2LyTwQK2sL9kBtKDSkN6mk51Y0tqknao5eM09B8wDV46uwuBiCA2teAg0nYKqlgNCLsKvqcomN6VQehqfxXLoZfBqJRzUygDxtZ1pZ+S/KkJJYXw9ZnpsyJ0G7Gdwu3nbaPRjljkTywPIpPmBDWDjyRz4dn6Omagz49R78HxriW2x9ps6kPaHxp52CmDo0cxpxa2DUW7DIMkMJfZgeZfY+69Y7CyoHc8ukm5KkQ+x/YoJFTMjnF9OnqATjL7DBQ3iJoLjyATIb0Vj3gAkm9kPx5KtD5k9cpFDrCFvTwdvI+RNqxigJF1gvVAkaMMpYVEcusVETLjsXk9tdFmk7nX8da0bNdm+4BXvlYNfT/2pdA6c353Rk3GbksH3NpyiKq3SNiDlXHNgTof4HZ7x4Ebo2nZdAI/+sVcKH9dtbBTiL+yA3Az48AqY3dUTGDUTbPszcDuVS51qTfvEnhHxbvBNAdp4IL6er9LClNMkqS8+wpVuJQJ5Z5EFTQcyfZLPbIHMJ9V6h4kXnxygahIrHbWHBq1GKvcyYJ/2NA/6Z+Nc2j8Wch0nwHoY9jZvaWox2R5rTSmcvoHU7F6NKvr/aI7Et+pzVZRXcwiusuE6O1qibd0uzLYqTH2Ixx00EeYnMbwcHgW+gAAl55I1Z1/OwWgTOCFiuS3h9eUazqZVbAMZjLzhYfzNXb71NEGGC5JsH3BGnEO3a9suNL9fGhguNiVrjXNQLVrNGzuedVamtP29IK3KmKd26iYQKYj69AxCVCq1iiofIdGG0X2M7kVm+ZQFci2v+2Amd+ngNy+nUOmrWeyCkmr7jeRGeyXKhsg/JVrl0HT+uVaxyDtOCG9OadV6bwcrEUVGZpGsKBKR7TQ4GjowXZj4fP0rq+v0gojloBTI5NtbuuI3E0BFplj3uFt5Yd57GOUlDSiZuqQ704Nv52D1PceJQXHI/MYVNtFnWc6VPzWFLYL8pc+MW9NpCk62JBJzEZkBf3gfslZjeJhnj4eT+hG9F3P1Ab0Q2OgFyxkmwn4ROcIBRP/OVU+o54jRjHtGtPvIue6b+DFvVkyK023qrGJz0tjZBz3k8VXXOM8Txiv9Cvw0wLQuKmnPYUgmCUnwF1/jiAtKaA/8bDJ60vjLJ8br7cc4QBAKdKvoMTrVb5CpTyXd+22UV2m1VWLdn2n6mUMgiRzlZpDdcQBk2vKdZQe5FNaU2+43ZJQfCq0phsFXgiya4G6yqfb0mzZ4naqb9TcQdtpSe3ogRgo102LAsdghWCXrYCY0gQgezaE4C7SJAQ6AzITLyMTSOtB1bbPT45ByVERxQ/KFh/Tw3kenWRn3hKoWu0kZ5WTTJELsYyNlSbzEiZQJxBKSe6//YgzdjK55AbuucJ4miVB/u7c7BkxykpH2p4fbR9wFqxwPTyIy6ronICFI/Rmui3x2WmkLw1WcH0UM3RaNJH1XdnEuP5uYUVF/tasHFfw9RFNZo3McrYSDn/hUHBUSVuHUOnjH6A4mF+Y8Ceue871Dsn1mn6upNxJnR2RiQ2Pbc3UIjCr/VSmeQU7GNNPCHs2H+Iyet7k8T5IieIZMESvx1+YUT8jqGUWEUFz2CUK9WmNmxUIf+LiekOT/FcU7vCcHtRGA9VUlmAu1gr0u/ZJgUR2VcwvgaGMpBmSzKX0nph0CRW79W0iLKoq15bJuPj/OSMgv7ac99vMZarLr9mJgvWcFMdf530BcAoJ0Gn8E2ecMfdDiyuQXpy3oATkEYXJUOZdEUMIqYzKSGUiuwGJY/HTiD41QZkVSsvMLWSQVRj5vgzzauLThZftvehpk5YQLIPuVzXOyV0fEjGqoUUGS6KqDioINNml9kSepw+vtWGX/ORSO+TLTJb3d4WS9E4El5ZTQrQQc4XLHhU3SGwE27/OaCsDTe1mEyAc4ZvBQbBd20weNe/swepy2Xh7waK3TeeVv4ielG27X7Q9xfy8WPxqIq9QrALJISMpUQUy6td09q1nLyue9a7zonKqHEGKggG7jH4nPjnPb31Ac1AAghr40Yg3M+BDpoemzcEU90E410tUzAQWHM7vQRmK6rSiyLvzoDwyle1cvV/mWrOYl1BbSWzE4RHI3l8F8+LGinX2sBEF6AawtmT+2/hkTVSYFZBy3BIQhHVoh9s6000mm2TP0vMj1Yx99Jum8I2CpxbTuL32lRvwZLC9Z+DoaT9kk8yg/ZyD1jXFZYiQJPPS4+IPBV43VyNk2zj8EO6GLm8jc0aYiv46zk0LvIIy3a2nl+radOj8g/VYkKpj9f1xKAYIR49UsWWeg+b9+NALIxVyX7Ok2uI9lej59a1mWX7eERAOC8A+P0GgGrDelir4hArR3HYEcV98TZwmQz/u/Dwnly3jVcI3alPnOm5SXuEAg7QKICOeS7g6NjaRP0EXnPS7+C3tq7EaIaW7ibKFvss8zRZ3DRxraDmezk2Xb69PZedPx1WVqkJ/mJ09CYSzW9w5A4ye+AmSPH44EnTo8U58DwZvfNMzBWk5WY5fLgQ9Fdi65afun9RSRj0wU59Rgw9W5oqit3DMRnzShBtwARpCs+LojVeo1y41qLnoL+9FOJ5AT/wDx3YcCMXxQBpzUZ7znSjual24rTWaoHjm52YGSoKMWi02hw6f/5RPPoRWzRCOZrmAlpCDx2i+e77ADDcnTTHbMLHa2quEh6hdwzFxM1uCX122shdetK+TvQHoudxi+Wq85UAjsOTfpuiy6QgXLeZlYUCkvgryG0K4wPfuC06p1/voi2DkT/PnA3QJqqokASKcAjzkfZCVRr7lKHQT2PyMNTWUIQu+axvc/Pf5S8LRKyvGpsI084Y+He0Il/oykpfqY3rgj2lO0Pe0WaSIpRWZE2BEpTVyqYh9jqhJBTFWquUgzYkQ6KeQHRJSG0tgrfW2ebtOqsC7l7dalMpRkTm2dDTPk2zpO1vIxcONEIiWPURUGXg9C+fUUccwqzGPZ4H7QbtzQTvOdFo7QXj0WQ4Is7F7qIrwJsOulKoYuM8JRFTlgh3vBg5nb6Z7puC30gwkoHewzSYx68sxbLETPBaJewCanc8484IN1Dh0LkWn3KGP/KwzwbrQkvW++cALvFu7yPEpyp/J+bGBm/0GEXmnGTdFRCtU6fcYZwDu0eZ5FmCvwBGr+Ug4ZswNBNq5VTlpBv1ArDkKXomtdtThcRDBWrz9LEFdEwnyEwmcKslmuILhn+MSmkqldHCwJ8ZGj/X5dydHW09ydDdUU11lOkcZdhz4SL0rqvJxyH+lr0E11mwKiF7zDc0+oLNmt2tTbPxwyFHvfwJBIPzPC6W51zrsmZDIFkX+0kyeY2h3YLSQVXO4f/kB7A+y8dJ6XsSft6kZFhmvpDeIYBmS98DsJyi2aLY1zpVPlsKq104KufD/K4U1m7bshcd46Euk+fizqYEWFng3S4YJ8dkjIqbZiUZeAfQvN9DDBYVTHS9szGVjmm98jkdHhaQiODbxSzUkt1ri69bhWCWs5xxE2kxhq+QFWYmkCTtpcZfQPtLDN08CuyK2RXMmrVXgzUvqhs6/5WCss1vK913bPa1V0DJwDrp4wza+DHgqmINxEv0rYRCwaVAQ0xwR9OFTLbSYP58zEv5pYblznc7xTUjzm+JlSzgPn/wJmZDq4SbdkzNq3bFnzI5t4vyOSCRHJ7clYmG6gdhBtmTqoe1Pc9lP862T6F4jTCrXpHdjoEyOI2FWJSnwGtCv2BEvv3ZArVga3RLXaAjUCWfwnZJakjqp5+wMbHrBuTuzJ7wHpo3258rqfqAQ8g2x4W5mpW0WE6e3V9s3lBy8N5OZhic7QibYQLlfV2fAx0e5g3NI5QkoUgFiTeXlbM72NNC3ShSxanFy1OgitkgIeAUASXKN4QCUnQLj526FZ+11eTqneC4/shT3qDgfp0xeje0K87WqT2NhJvDzeSd6j6F+ZjuRJ+771OEFR3SNfjxM5KkDVVK0AUjgujTT7LFRB1Y2HMSZ5TLKtkNZpWXpa2sGGVbArn9IuwSsyIZf6G2Gft3A4cO5mFs1kneCo2i8hvKQJi8hwUIicCoRdENxDYe0SfCvPi/UhzxW1UH7rfe2Xo2DS6TuBQJqho1ky7mwzoVyszvDXP1P0ECx7WyB8gJK8CrlfzK76dL0zmzziK82J9Ut6UftOXAh11WB5ppQVKngHbJhh8m5KHmnXBZ9sSWl22TtzebpgA0cwO3hbW8BvQMJ+m9fJCVNQpAHKwh/ROSbEukIBp/QLj+X9dgGkjPtQ3oh0Z2MA3uAM+mtK+f0XU6nikZt3edKzNUgY9aBmUrVmRrtYbytzIryDnhkzSqPZgJXZStNgSeIQR+MvoEnsUSb9rLQ393F96K/CLmdJ1ooag3NFW68WVRNnB6OfMKWQQn0sltm6NAQSDnWRZAmx3rFyL6pjpdqpXDkc9PLN5YSxVk+RZRVKJe32OjCzzipxkZ6jFRvPVHR/LipubqjptUvBoR65jICeuykfvZf21jz84TGOlENbKRSnp6OZg6siR0kcTYFlOPY19WdSlnUKtE1JVDL4Ukl/4yyTLZJSlIoZ0Jb3qpbHjuUvw9z/JmBNLI91TREs7OFkEK6qeiXuVXv/+s3p8lZba1+YxV8gev6xW/1y06HQP3iBdgSzq7Ix7V8hq0IiR2qFdd7rAjoJ7cxICr6HeAa76nAhXXTNIuMFMQXbq3rSsi+70UWSCsJTu6c+L3lkpV7NPG/x7O7jIVZIWgm/Fww/HQlas8vvaM7WDzDdcuMR7vrbiSHDQ+ER+D30goTIrPUBY25jPLTztwkKEhktV/D0EaVAW1x1gusAoiLG2iyyD/3m+1i9KECcb7zu21MiZ7jU24v+KXQoJEUeeHcWFymXbDaA4Z0JxNlTvTH1QVLxRetvws83NLDYILfuc8JzafQ7azVV7YkWqOf67kONUpSaZFlWc612H+6BaU/F6sxEzzs2rSQHYNsxYcIs/mM/Ze+2mniMgF+VI/bHf4XnnQAZLy/BshzCUDNwCHHIYtC6Pb/asVGssaO8GabrI/6yAcRosgb6gwTWb8LsWlav/I2UECcsA3au1UIjnZSHoxphOOO+uf9gaiI9BQWHy2qy7joNMFYwSKIFKAfmi9PXsOXIIOOGbFlzIZjV0enuK5sl3SJ4bZ7M+kTxSgfnEsNQ==


