With the EU's Omnibus Proposal of spring 2025, the topic of VSME (Voluntary Sustainability Reporting for Small- and Medium-sized Enterprises) is moving more strongly than ever into the focus of corporate responsibility. What was previously purely voluntary is increasingly becoming a strategic advantage – and a prerequisite for competitiveness in the long term. Small and medium-sized enterprises that rely on VSME today are actively preparing for future reporting obligations and market expectations.
The voluntary VSME standard also forms the bridge between the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD).
While the CSRD entails extensive reporting content for large companies, it also has an indirect effect along the entire supply chain – and therefore also on SMEs. The CSDDD goes one step further by making human rights and environmental due diligence obligations mandatory. Companies that have to fulfil these requirements increasingly expect evidence and transparency from their partners – even from small suppliers.
VSME enables precisely these companies to position themselves at an early stage. The voluntary application of sustainability standards is becoming a calling card for credibility, a ticket to responsible supply chains and a foundation for future regulatory requirements. It is also increasingly being demanded by investors, banks and insurance companies.
Our consultancy supports you in integrating VSME pragmatically, precisely and effectively into your corporate practice - and utilising sustainability as a real competitive advantage.