CSRD vSME Omnibus Pack : All you need to know to be compliant

Let’s recap !

At the beginning of 2025, the proposed “Omnibus” law reshuffled the cards of sustainability reporting in Europe.With the ambition of reducing the administrative burden on companies, this reform amended several key texts, including the CSRD Directive.

➡️As a result, its application has been postponed until 2028 for all listed companies with more than 250 FTEs and SMEs. Other adjustments are still under discussion, such as a reduction from 20 to 25% of the number of data points to be declared in a CSRD or the obligation to report only for companies with more than 1,000 FTEs. For those SMEs potentially excluded from the mandatory field, reporting would become voluntary, in a new format: the (CSRD) vSME.

So, why get started if it’s no longer mandatory? And how do you prepare effectively? We explain everything in this article!

What is vSME? 

Simple definition

To start, let’s define together what this new term “vSME” means. This is an acronym for Voluntary Sustainability Reporting Standard for SMEs.

💡In other words, these are the sustainability guidelines, specially designed for SMEs (<1,000) that are not listed on the stock exchange. They are aimed at companies that wish to structure, formalize and communicate their sustainable actions, even if they are not (yet) subject to a legal obligation.

Why align with vSME

Numerous studies demonstrate the positive link between investing in ESG and being economically successful.

But beyond the statistics and environmental benefits, not complying with the minimum market expectations in terms of ESG reporting means exposing your company to 2 major risks:

1. Reputational risk: A company’s image is probably one of its most valuable assets. Eroding this image due to a lack of ESG proactivity is not desirable in view of the limited investment that alignment with the CSRD vSME represents
2. Market risk: If you don’t know how to answer ESG questions during a call for tenders, it’s too late. Although fast, alignment with the CSRD vSME requires a bit of preparation and time to move forward with confidence. Not anticipating these customer requests means exposing yourself to the loss of credits for future contracts.

Our Omnibus Pack, an all-in-one, turnkey solution

The Omnibus Pack: Make decarbonization great again! 🧢😉

Because an ESG report should not be a burden but a source of opportunities and a good risk management practice, D-Carbonize offers you its new technological offer designed for the post-Omnibus era.

Developed for SMEs with less than 1,000 employees, this technology package includes our carbon footprint and CSRD vSME reporting  tool  in a simplified version to achieve your goal quickly  and pragmatically. The only all-in-one solution to save time and move forward serenely in your sustainable approach.

At D-Carbonize, we are committed to making decarbonization accessible to everyone, regardless of the challenges. Because our planet does not wait for regulations to warm up. Let’s act together, for a decarbonized future.