New EU directive brings change to ESRS and alternative standards

For many companies, this essentially means two things: greater clarity – but also a need for new action.

Whilst the revised CSDDD will not become mandatory until 2029, the changes relating to the ESRS are already having an impact on reporting practices. At the same time, alternative standards are coming into sharper focus: the VSME, in particular, is becoming relevant for companies that will no longer be subject to reporting requirements in future but wish to continue reporting on sustainability in a structured manner.

 

 

What does this mean in concrete terms for companies?

• The requirements for ESRS-compliant reports are changing – it is important to set the right course early on.
• Companies not subject to reporting requirements face the question of how to continue communicating sustainability credibly and efficiently.
• The need for clear, pragmatic reporting approaches is growing.

 

Our perspective

We support companies in positioning themselves confidently within this new framework – from implementing adapted ESRS requirements to developing streamlined reporting approaches based on the VSME.

 

We, too, are engaging intensively with the new requirements and are currently gathering practical experience in their application, both with various clients and through the creation of our own VSME report. We will use the insights gained to support our clients even more effectively in the future.