In our previous article, we outlined the current status of CSRD and the Omnibus proposal and shared strategic recommendations for how companies can prepare. In this follow-up, we take a more operational perspective: what to do in practice when the rules shift but expectations for transparency remain – and the right approach might look different depending on your company.

Think of it like a multi-lane intersection – there’s more than one route forward. Below, we break down each lane: what it involves, when it’s a smart choice, and how SustainLab can support you along the way.

We’ve seen a range of recommendations from trusted experts. Aspia, known for its deep financial reporting experience, advocates for a data-driven VSME path – and we agree! WSP highlights how sustainability can drive efficiency and reduce costs, and assessing operations through a sustainability lens is always wise.

Stay in the CSRD lane – go full speed ahead

Staying in the CSRD lane means continuing with your original plan and implementing the full CSRD and ESRS standards as intended. You're choosing to lead, despite changes in the regulatory timeline. This approach is ideal for companies already in scope or those who want to show leadership and future-proof their reporting, even if thresholds rise. By sticking with CSRD, you ensure your data and processes are in place when enforcement kicks in.

SustainLab’s support: Our CSRD module helps you collect data and report in line with all relevant ESRS standards – accurately, on time, and with high quality.

Voluntary ESRS – Omnibus datapoints

This lane is about proactively aligning with ESRS standards, but focusing on selected key areas. The Omnibus changes suggest certain datapoints may become central (e.g. climate emissions, select social indicators, a focus on numerical data). Even if you’re not formally required to report yet, this route helps you maintain momentum and demonstrate transparency on priority topics.

SustainLab’s support: Our platform is built for flexibility. You can start with specific ESRS datapoints – like climate or workforce – and expand your reporting step by step as needed.

VSME – the simplified standard

Taking the VSME exit means preparing for the new, simplified sustainability reporting standard for small and medium-sized enterprises. This version is expected to require less – such as simplified value chain disclosures – compared to full CSRD.

This lane is suitable for companies unlikely to fall under CSRD in the next few years but who still want to report in a structured way under an EU-recognized framework.

SustainLab’s support: We closely follow the VSME development and already offer a structured solution tailored to today’s situation – with flexibility to grow as your sustainability journey evolves.

VSME with company-specific elements

Here, you use VSME as your foundation but add custom indicators beyond the baseline. This makes sense if VSME feels too limited and you have sustainability topics it doesn’t fully cover – like water use in a water-intensive industry or unique occupational safety metrics.

SustainLab’s support: Our platform lets you add your own KPIs and tailored fields to the VSME report. You get the best of both worlds – the structure of VSME plus the specifics that matter to your business.

VSME with or without Scope 3?

When reporting on climate, you might face the decision of whether to include Scope 3 emissions (indirect value chain emissions) or just stick to Scope 1 and 2. VSME allows flexibility here. Holding off on Scope 3 might make sense if data is hard to access or your supply chain is complex. On the other hand, measuring some Scope 3 categories now could strengthen your climate strategy or meet demands from customers already fully reporting.

SustainLab’s support: Our modular GHG solution allows you to start with Scope 1 and 2 and add Scope 3 later as your data and needs evolve. All calculations follow the GHG Protocol and are visualized for internal tracking and external reporting.

Climate-only

In this lane, the focus narrows to climate alone. You may choose to report only on climate-related issues – like greenhouse gas emissions, energy use, and climate targets – and leave broader ESG topics for later. This is a good option for companies just starting out or in industries where climate is clearly the top material issue.

SustainLab’s support: Our climate module calculates emissions (Scope 1, 2, and selected Scope 3) using recognized standards. You get actionable figures to communicate now and can easily expand to more ESG topics later – no need to start from scratch.

Alternative voluntary reporting

This final lane means opting for a different voluntary framework outside CSRD/ESRS. Maybe you continue with GRI or the UN Global Compact, or you develop a custom sustainability report aligned with your goals and values.

This approach suits organizations not in scope for CSRD who assess that their stakeholders are satisfied with their current reporting setup – for now.

SustainLab’s support: Our framework-neutral platform supports many forms of voluntary reporting. You can collect your sustainability data in one place, map it to any framework, or create custom reports based on your own indicators. That way, you're ready to shift to CSRD or VSME later – without starting over.

Choosing your lane doesn’t have to be overwhelming

It’s about picking the option that best fits your current situation and ambition. Whether you move forward with full CSRD or take an alternative route, you're still heading in the direction of greater transparency and sustainability.

SustainLab is here to support you on that journey – whichever lane you choose – so you can keep driving your sustainability efforts with clarity and confidence.

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