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
Hållbarhetsredovisning 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
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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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