{"id":18408,"date":"2026-10-06T10:44:36","date_gmt":"2026-10-06T10:44:36","guid":{"rendered":"https:\/\/axevera.com\/?p=18408"},"modified":"2026-10-06T14:32:51","modified_gmt":"2026-10-06T14:32:51","slug":"sustainability-reporting-smes","status":"publish","type":"post","link":"https:\/\/axevera.com\/en\/2026\/10\/06\/sustainability-reporting-smes\/","title":{"rendered":"Sustainability reporting for SMEs is entering a new phase"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Sustainability Reporting for SMEs: A New Chapter<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sustainability reporting for SMEs has a new framework. On 21 September 2026, the EU published <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\/eng\">Commission Delegated Regulation (EU) 2026\/1560<\/a>. It entered into force on 24 September.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The regulation sets a voluntary reporting standard. It builds on VSME, which the Commission recommended in July 2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For Czech businesses, the goal is clear: make sustainability data easier to share with customers and banks. As a result, firms can spend less time answering separate requests.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>But why do smaller businesses need their own standard?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Corporate Sustainability Reporting Directive (CSRD) sets reporting duties for companies within its scope. These firms must use the <a href=\"https:\/\/knowledgehub.efrag.org\/\">European Sustainability Reporting Standards (ESRS)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, smaller businesses often receive requests for sustainability data too. EFRAG therefore developed VSME to help them respond through a simpler, voluntary approach.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The framework covers environmental, social and governance (ESG) data. It can help firms meet customer needs, support loan discussions and build trust.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Early feedback shows its potential. In <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-12\/VSME%20Market%20Acceptance%20Survey%20Report.pdf\">EFRAG\u2019s first market acceptance survey<\/a>, 43% of responding preparers reported full use and 23% partial use. Moreover, reported benefits included meeting large companies\u2019 data needs (41%), better access to finance (25%) and better internal sustainability management (18%). [<a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-12\/VSME%20Market%20Acceptance%20Survey%20Report.pdf\">1<\/a>]\n\n\n\n<h2 class=\"wp-block-heading\"><strong>VSME Reporting: Two Modules Explained<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">VSME reporting offers two modules, allowing businesses to choose the right level of detail.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Basic Module:<\/strong> Its 11 disclosures cover company details, energy, emissions, water, waste, staff conditions and corruption convictions.<\/li>\n\n\n\n<li><strong>Comprehensive Module:<\/strong> Its nine extra disclosures add detail on topics such as climate targets, climate risks and human rights.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Basic Module comes first. Then, firms can add the Comprehensive Module to meet more detailed needs from banks, investors or customers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, some disclosures apply only in specific cases. Unlike ESRS, this approach does not require a formal double materiality assessment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The standard that is preparing firms for ESG disclosure<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The new framework does more than guide reporting. It also sets clear limits on data requests.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From financial years starting on or after 1 January 2027, the value chain cap protects firms with no more than 1,000 employees. Under these rules, CSRD-reporting companies cannot ask them for data beyond the points listed in <strong>Annex II<\/strong> for their sustainability reports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, the rules clarify what to report and when. Data points fall into four groups: essential, conditional, voluntary or sector-specific. Some essential data points are voluntary for firms with 10 employees or fewer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, sustainability reporting for SMEs starts with checking available data and choosing the right module. Clear data can help build trust with customers and banks.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/axevera.com\/en\/esg-compliance-regulatory-analysis-services-area\/\">Axevera\u2019s ESG compliance and regulatory analysis services<\/a> can help firms understand the rules and what their supply-chain partners expect.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em>References:<br><br>EFRAG Annual Review 2025: [<a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-12\/VSME%20Market%20Acceptance%20Survey%20Report.pdf\">1<\/a>]<br><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reco\/2025\/1710\/oj\/eng\">https:\/\/eur-lex.europa.eu\/eli\/reco\/2025\/1710\/oj\/eng<\/a><br><br>Ai Image<\/em><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sustainability Reporting for SMEs: A New Chapter Sustainability reporting for SMEs has a new framework. On 21 September 2026, the EU published Commission Delegated Regulation (EU) 2026\/1560. It entered into&#8230;<\/p>\n","protected":false},"author":5,"featured_media":18409,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[855,525],"tags":[],"yst_prominent_words":[],"class_list":["post-18408","post","type-post","status-publish","format-standard","has-post-thumbnail","category-blog-en","category-en"],"_links":{"self":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/18408","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/comments?post=18408"}],"version-history":[{"count":2,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/18408\/revisions"}],"predecessor-version":[{"id":18422,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/posts\/18408\/revisions\/18422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media\/18409"}],"wp:attachment":[{"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/media?parent=18408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/categories?post=18408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/tags?post=18408"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/axevera.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=18408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}