Climate reporting in 2025

Omnibus, Competitiveness, and Why It Matters

Stay updated on the EU’s new sustainability reporting, including “Omnibus” and VSME. Find out how simplified requirements affect SMEs and how you can easily get started in Tripletex.

Sustainability has long been a topic for large corporations, but today, small and medium-sized enterprises (SMEs) are also feeling increasing pressure. Not necessarily because they are directly required to report by law—but because their customers, banks, and public procurers are.

The EU’s sustainability directive (CSRD) marks a shift in how companies in Europe must document their work regarding climate, environment, and social conditions. For large companies, the requirements are direct; for SMEs, they come indirectly. The consequences are real: reduced competitiveness, lost tenders, and harder access to capital if they cannot document their emissions and sustainability efforts.

What Is Sustainability Reporting, and Why Does It Also Apply to SMEs?

Sustainability reporting is about highlighting how a business affects—and is affected by—climate, environment, and social conditions. This can include everything from greenhouse gas emissions and energy use to waste and gender equality. The purpose is to provide better insight into risk factors, areas for improvement, and opportunities.

Even though CSRD primarily applies to the largest companies, the requirements ripple down the value chain. Large companies must collect data from their suppliers to fulfill their own requirements—which in turn means that smaller companies may also be asked to deliver on sustainability.

This is often called “indirect reporting obligation,” and it can appear from several directions:

Large Customers and Value Chain Pressure: Larger companies are covered by CSRD and will increasingly demand climate data from their suppliers and sub-suppliers. More SMEs will therefore have to report to retain existing customers or win new contracts.
Banks and Financial Actors: Banks are now assessing sustainability risk when lending. This results in better terms for companies with a clear overview and climate goals, while those without reporting may be considered riskier.
Investors and Owners: ESG data is becoming increasingly important for securing investments, raising capital, and maintaining a position within a corporate group. Documenting sustainability work can therefore be crucial for showing value and reducing risk.
Public Tenders and Procurement: Authorities have introduced requirements stating that at least 30% of the weighting in public tenders must be based on sustainability. For SMEs wanting to deliver to the public sector, good reporting can be the deciding factor in whether you win—or lose—the tender.

Simplifications in 2025: The EU’s “Omnibus” Proposal – But Still a Need for Control Over the Numbers

In February 2025, the EU proposed significant simplifications to climate and sustainability reporting requirements, often referred to as “Omnibus.” The goal is for smaller companies to avoid the most extensive requirements, while larger companies get more time to prepare. Even if the bureaucracy decreases for some, it is still crucial to have good control over emission figures. Investors, banks, insurance companies, and parent companies will still ask for documentation, even if you are not directly required to report.

VSME – A Simple Way to Get Started

For most SMEs, creating extensive reports with hundreds of indicators is not practical. Therefore, the EU has developed a voluntary standard for small and medium-sized companies—VSME (Voluntary Standard for SMEs)—which covers approximately 50 key sustainability topics. The standard covers the most important requirements you may encounter and provides a practical entry point into sustainability work. It is based on the principle of double materiality, meaning both:

How the company affects climate, environment, and people.
How climate change and societal developments affect the company’s operations and risks.

VSME provides a structured approach and reduces the risk of greenwashing or misreporting. It also makes it easier to communicate with customers, financial actors, and public authorities in a common language—and you are better prepared when requirements tighten.

Easier Climate Reporting, Integrated into Tripletex

Even though the overall requirements have been somewhat eased, the need for robust emission figures and documentation remains. By having a robust and simple reporting tool, you can save significant time and money while meeting the demands and expectations of your stakeholders.

This is where Ducky can be a good solution. Integrated into Tripletex, the tool is simple, automatic, and provides a solid foundation for meeting requirements from investors, customers, tenders, CSRD, and the VSME standard.

Our Tip: Start small. Find a tool that provides concrete numbers and build from there. This makes the transition much easier as requirements increase. Good luck!

A Brief Summary

The EU’s new sustainability requirements apply first to the largest companies but have ripple effects for SMEs.
The “Omnibus” proposal in 2025 provides simplifications and more time, but in many cases, you must still document emissions and sustainability work.
The VSME standard makes it easier for smaller companies to report on around 50 key sustainability topics.
Good documentation provides better competitive conditions—whether you are competing for customers, tenders, loans, or investors.
Climate reporting by Ducky, integrated into Tripletex, helps you maintain an overview and fulfill requirements—quickly, affordably, and easily.