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    Post-Omnibus I · VSME · CSRD

    ESG reporting just got simpler. We make it even easier.

    Omnibus I changed the rules in March 2026 — most SMEs are off the mandatory CSRD hook. But your largest customers, banks, and lenders haven't stopped asking. Without an ESG dataset, deals stall, loan terms tighten, and tenders go to suppliers who already have one. ESGdesk delivers it — in days, not months.

    ESGdesk supports structured ESG data collection aligned with ESRS and VSME. It does not provide legal or regulatory compliance advice.

    Good news: most SMEs are now off the CSRD hook

    On 18 March 2026, the EU's Omnibus I Directive came into force and removed roughly 80% of companies from mandatory CSRD reporting. The new threshold? ≥1,000 employees AND ≥€450M turnover. But here's the catch — your B2B customers, banks, and investors haven't stopped asking. They want carbon footprints, Scope 1+2 numbers, and ESG metrics in their procurement questionnaires. The new VSME Voluntary Standard is the EU's proportionate answer for SMEs. ESGdesk handles every scenario below — without enterprise consultants, six-month implementations, or six-figure budgets.

    Find your reporting path

    Four scenarios after Omnibus I — pick yours

    Wave 1 — You're already reporting

    Listed companies, >500 employees

    ✅ Mandatory CSRD reporting since FY2024

    Stay compliant. ESGdesk PRO gives you audit-ready reports, an Auditor Portal for your assurance partner, and 5-year evidence retention — everything you need to keep auditors happy.

    Book a Demo

    Wave 2 — Reporting starts in 2028

    ≥1,000 employees AND ≥€450M turnover

    ⏰ First report due 2028 (covering FY2027)

    You have time — use it well. Build your data pipeline now, run materiality assessment, set up auditor access. ESGdesk PRO gets you fully prepared while peers are still picking consultants.

    Book a Demo

    Wave 3 — You're off the hook

    Listed companies <500 employees

    🎉 Fully exempted by Omnibus I

    Mandatory CSRD doesn't apply — but customers and investors still expect ESG data. VSME-aligned reporting via ESGdesk Standard keeps your B2B credibility intact without the compliance overhead.

    Start Free Trial

    Below thresholds — and that's most of you

    Under 1,000 employees OR under €450M turnover

    ✅ No mandatory CSRD — VSME is your path

    Your large customers, banks, and investors will still ask — and you can't say "we're exempt". Without an ESG dataset you risk losing contracts, paying higher loan rates, and getting deprioritized in procurement scoring. ESGdesk delivers a complete VSME-aligned dataset you reuse across every questionnaire — produce once, send everywhere. Start free, see results in 14 days.

    Start Free Trial
    VSME

    VSME — the EU's smart answer for SMEs

    EFRAG's Voluntary Sustainability Reporting Standard for SMEs is exactly what the name suggests: proportionate. No enterprise bloat, no 200-page reports, no €100k consulting fees. Just the data your B2B partners actually need.

    Why VSME wins

    • Built for your size — not adapted from enterprise CSRD

    • Recognized across every EU country — one report, all customers

    • Protected by the Omnibus value chain cap (no over-broad data requests from customers)

    • Becomes a delegated act in June 2026 — ahead of the curve starting now means smoother conversations with customers, banks, and tenders

    ESGdesk reports already cover the core VSME Basic Module (B1–B11) aligned with the EFRAG draft. When the delegated act lands in June 2026, you're already there.

    See ESGdesk methodology

    Protected from over-broad data requests

    Here's a quiet win in Omnibus I that nobody talks about: if your company has fewer than 1,000 employees, your large customers cannot demand ESG data exceeding the VSME standard. This "value chain cap" means a single VSME-aligned dataset satisfies all your B2B questionnaires — no custom Excel files, no bespoke audits, no surprise requests.

    ESGdesk produces this dataset once. You reuse it across every customer, banking request, and investor report. One source of truth — that's how SMEs win the ESG game.

    What it costs to skip ESG data

    Lost contracts

    Large customers increasingly require ESG data before signing. No data = deal stalled or lost.

    Higher loan rates

    Banks now apply ESG risk premiums. Companies without data pay measurably more for the same loan.

    Weeks lost per quarter

    Manually answering different ESG questionnaires from each customer eats your team's time. VSME dataset answers them all at once.

    The new EU sustainability reporting timeline

    Omnibus I rewrote the schedule. Here's what to expect — and when ESGdesk has you covered.

    1. 1

      FY2024 — Wave 1 first reports published

      Listed companies >500 employees — already reporting under original CSRD.

    2. 2

      18 March 2026 — Omnibus I in force

      New thresholds. ~80% of previously obligated companies fell out of scope. Most SMEs are free to choose VSME.

    3. 3

      June 2026 — VSME delegated act expected

      EU Commission formalizes the Voluntary SME Standard. ESGdesk is already aligned.

    4. 4

      19 March 2027 — Member State transposition deadline

      National laws implement the new framework.

    5. 5

      FY2027 — Wave 2 first reporting period begins

      ≥1,000 employees + €450M companies start data collection. ESGdesk PRO has them ready.

    6. 6

      2028 — Wave 2 first reports due

      Limited assurance, audit trail, full disclosure. Done with ESGdesk.

    Find your path with ESGdesk

    After the EU Omnibus I Directive (March 2026), CSRD reporting applies only to companies with ≥1,000 employees and ≥€450M annual turnover. If your company is below these thresholds, voluntary VSME-aligned reporting and a professional carbon footprint give you the same B2B credibility — without compliance overhead. ESGdesk is built for exactly this path.

    VSME voluntary — the smart SME path

    Companies out of CSRD scope after Omnibus I — fewer than 1,000 employees OR under €450M annual turnover

    ESGdesk Standard — €120/month or €1,080/year

    • Monthly ESG data tracking — automated
    • ISO 14064-aligned carbon footprint methodology
    • VSME-mapped management report
    • AI document scanner — 30 documents per month

    No credit card required

    CSRD-ready — for Wave 2 companies

    Companies in CSRD scope after Omnibus I — ≥1,000 employees AND ≥€450M annual turnover — preparing for their first FY2027 report

    ESGdesk PRO — €200/month or €1,800/year

    • Audit-Ready Report — VSME B1-B11 + Appendix A1-A5
    • ESRS Mapping Reference (Appendix A4)
    • Auditor Portal — read-only access for assurance partners
    • 5-year evidence retention + locked methodology snapshot

    30-minute call with our team

    Wave 1 — already reporting under CSRD

    Large and listed entities already in CSRD scope (first report filed for FY2024) — maintaining mandatory reporting under post-Omnibus thresholds

    ESGdesk PRO — €200/month or €1,800/year

    • Multi-year reporting consistency — historical data import + B1 multi-year framework
    • Limited assurance compatible — evidence trail and locked methodology per year
    • Evidence audit trail (Appendix A3) — immutable record of every data change
    • Migration support from spreadsheets and legacy tooling

    30-minute call with our team

    Why companies switch from Excel to ESGdesk

    Built in Europe, for Europe

    Hosted in the EU (AWS Ireland, Dublin); GDPR by design; ESRS-aligned from day one; transparent sub-processor list with SCC coverage for any non-EU service providers — see our DPA for full details.

    Made for SMEs — not adapted from enterprise

    We don't sell €100k consulting projects. ESGdesk is a tool: subscribe, log in, start tracking. Your team owns the data, not a vendor.

    AI that does the boring work

    Drop a utility bill, get the consumption value. Drop a fuel receipt, get the kWh equivalent. Elisa, our AI assistant, handles 13 languages — saving you hours every month.

    Still have questions?

    Browse our FAQ for answers about reporting, methodology, and ESGdesk plans — or reach out directly. We respond within 24 hours.

    ESGdesk supports structured ESG data collection aligned with ESRS and VSME. It does not provide legal or regulatory compliance advice.