On Tuesday, December 16, 2025, the European Parliament adopted the Omnibus Act, sealing a major simplification of CSRD sustainability reporting requirements. A standard for unlisted companies with fewer than 250 employees was created: the VSME Voluntary Standard for non-listed micro-, small- and medium-sized undertakings. Published by EFRAG, this European sustainability reporting standard aims to help SMEs and mid-cap companies better understand and communicate their environmental, social, and governance (ESG) impact. The VSME is based on a voluntary approach, within a simplified and adapted framework for structuring sustainability information that is comparable and applicable to all companies. With this new component of the CSRD law, which encourages financial and institutional partners and rating agencies to evaluate companies on non-financial criteria, the European Union is setting SMEs and mid-cap companies on the path to a more sustainable and inclusive economy, while respecting their pace of integration of ESG issues and their long-term deployment. <\/p>\n","protected":false},"excerpt":{"rendered":"
On Tuesday, December 16, 2025, the European Parliament adopted the Omnibus Act, sealing a major simplification of CSRD sustainability reporting requirements. A standard for unlisted companies [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":6692,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[236],"tags":[],"class_list":["post-6855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-editorial-1"],"yoast_head":"\n