{"id":1463,"date":"2025-04-07T12:13:28","date_gmt":"2025-04-07T10:13:28","guid":{"rendered":"https:\/\/www.kakikuu.fi\/?p=1463"},"modified":"2026-02-01T22:38:53","modified_gmt":"2026-02-01T20:38:53","slug":"vastuullisuusraportointi-muuttuu-mita-se-tarkoittaa-pk-yrityksille","status":"publish","type":"post","link":"https:\/\/www.kakikuu.fi\/en\/vastuullisuusraportointi-muuttuu-mita-se-tarkoittaa-pk-yrityksille\/","title":{"rendered":"Sustainability Reporting is Changing \u2013 What Does It Mean for SMEs?"},"content":{"rendered":"<p>In February 2025, the European Commission published the so-called Omnibus amendment proposal, introducing significant simplifications and clarifications to corporate sustainability reporting requirements. Although it is still a proposal awaiting approval by the European Parliament and the Council, it is already guiding how companies and experts prepare for the future. Sustainability reporting is changing \u2013 again.<\/p>\n\n\n\n<p class=\"has-text-align-center\">&#8211;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the Omnibus proposal?<\/h2>\n\n\n\n<p>The Omnibus proposal is an initiative by the European Commission aimed at simplifying and reducing the reporting requirements under the <a href=\"https:\/\/www.kakikuu.fi\/en\/csrd-raportointi\/\" target=\"_blank\" rel=\"noreferrer noopener\">CSRD,<\/a>-directive (Corporate Sustainability Reporting Directive) and the EU Taxonomy Regulation. It includes four key changes:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>The reporting obligation will be limited to companies with more than 1,000 employees. This significantly narrows the group of companies subject to the reporting requirements compared to the current scope.<\/li>\n\n\n\n<li>The reporting timeline will be postponed. The start of the second phase of reporting obligations (large companies not yet reporting) will be delayed until 2027, and the third phase (listed SMEs) until 2028.<\/li>\n\n\n\n<li>The content of the ESRS standards will be simplified. The number of data points will be reduced, ambiguities clarified, and sector-specific standards will be abandoned.<\/li>\n\n\n\n<li>The application of the EU Taxonomy will be limited to the largest companies. For companies with fewer than 1,000 employees, taxonomy reporting will become voluntary.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-center\">&#8211;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What does the Omnibus proposal mean for SMEs?<\/h2>\n\n\n\n<p>Although most SMEs will fall entirely outside the formal reporting obligations, the need for sustainability work remains. Customers, financiers, and large companies increasingly require sustainability data and evidence from their supply chains.\n\nA company that can clearly and credibly present its sustainability principles, current status, and goals is in a stronger position in all business relationships.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>A company that can clearly and credibly present its sustainability principles, current status, and goals is in a stronger position in all business relationships.<\/p>\n<\/blockquote>\n\n\n\n<p>I recommend that companies with fewer than 1,000 employees build a business-driven <a href=\"https:\/\/www.kakikuu.fi\/en\/ratkaisut\/yrityksen-vastuullisuusstrategia\/\" target=\"_blank\" rel=\"noreferrer noopener\">sustainability strategy<\/a> instead of CSRD reporting. Companies should focus on their core business and the key sustainability themes related to stakeholder expectations. In practice, SMEs now have the opportunity to develop their sustainability work without urgency, but in the right direction, so that it supports the company\u2019s business and its ability to generate results.<\/p>\n\n\n\n<p class=\"has-text-align-center\">&#8211;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Self-assessment of sustainability work \u2013 a support tool for SMEs<\/h2>\n\n\n\n<p class=\"translation-block\">K\u00e4kikuu's free self-assessment form for sustainability work enables a company to assess the current state of its sustainability work and serves as a foundation for its sustainability report and strategy. The form is a practical tool based on the voluntary VSME sustainability reporting standard for SMEs and our extensive experience in supporting the development of sustainability work in small and medium-sized enterprises.<\/p>\n\n\n\n<p>A sustainability report based on a company\u2019s self-assessment is a summary of the current state of its sustainability work. It is used for internal development, external stakeholder communication, and as a foundation for the company\u2019s sustainability strategy.<\/p>\n\n\n\n<p>The development of a sustainability strategy begins with the results of the self-assessment and stakeholder engagement. The simplified <a href=\"https:\/\/www.kakikuu.fi\/en\/ratkaisut\/kaksoisolennaisuusanalyysi\/\" target=\"_blank\" rel=\"noreferrer noopener\">double materiality assessment<\/a> for SMEs defines the company\u2019s sustainability purpose, goals, actions, and indicators. This streamlined process includes an assessment of the current state, a preliminary identification of relevant sustainability themes, stakeholder consultation, the selection of sustainability topics essential to the company\u2019s core business, and documentation of the entire process.<\/p>\n\n\n\n<p class=\"has-text-align-center\">&#8211;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Now is the right time to act \u2013 on the company\u2019s own terms.<\/h2>\n\n\n\n<p>The Omnibus amendment proposal gives SMEs a moment to breathe, but it does not diminish the importance of sustainability for business. It is significantly easier for companies to proactively and calmly build a solid foundation for sustainability work in advance than to react under pressure to external demands.<\/p>\n\n\n\n<p>I recommend the following sustainability steps for SMEs:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Do a sustainability self-assessment \u2013 gain a clear overview of your current state<\/li>\n\n\n\n<li>Use the self-assessment-based sustainability report as a tool for internal development and stakeholder communication.<\/li>\n\n\n\n<li>Identify your company\u2019s key sustainability topics through a simplified double materiality assessment.<\/li>\n\n\n\n<li>Set your goals and metrics \u2013 they don\u2019t need to be complex, as long as they are concrete and impactful.<\/li>\n\n\n\n<li>Communicate openly \u2013 to your staff, on your website, in proposals, and customer materials.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-text-align-center\">&#8211;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">In conclusion<\/h2>\n\n\n\n<p>The CSRD and its ESRS standards have established a framework through which corporate sustainability efforts will increasingly be evaluated in the future.\n\nAlthough SMEs will not fall directly under the reporting obligation, they are increasingly expected to be able to respond to questions related to sustainability.<\/p>\n\n\n\n<p>Strategy work based on a company\u2019s self-assessment of sustainability offers SMEs an easy and structured way to take the first steps from their own starting point \u2013 while anticipating the direction set by the EU.\n\nThe Omnibus proposal provides a chance to pause, but it does not diminish the importance of sustainability in business.<\/p>\n\n\n\n<p>Order the sustainability self-assessment form&nbsp;<a href=\"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLScy3bOFjQJ2JpzV605nyz9M0KBris8z09NMNHR-NzyOGaVyeA\/viewform?usp=header\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/www.kakikuu.fi\/wp-content\/uploads\/2025\/04\/SMEs-sustainability-work-pathway.png\" alt=\"\" class=\"wp-image-1464\" srcset=\"https:\/\/www.kakikuu.fi\/wp-content\/uploads\/2025\/04\/SMEs-sustainability-work-pathway.png 1024w, https:\/\/www.kakikuu.fi\/wp-content\/uploads\/2025\/04\/SMEs-sustainability-work-pathway-300x225.png 300w, https:\/\/www.kakikuu.fi\/wp-content\/uploads\/2025\/04\/SMEs-sustainability-work-pathway-768x576.png 768w, https:\/\/www.kakikuu.fi\/wp-content\/uploads\/2025\/04\/SMEs-sustainability-work-pathway-16x12.png 16w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Euroopan komissio julkaisi helmikuussa 2025 ns. Omnibus-muutosehdotuksen, joka tuo merkitt\u00e4vi\u00e4 kevennyksi\u00e4 ja t\u00e4smennyksi\u00e4 yritysvastuun raportointivaatimuksiin. Vaikka kyseess\u00e4 on vasta ehdotus, joka odottaa Euroopan parlamentin ja neuvoston hyv\u00e4ksynt\u00e4\u00e4, se ohjaa jo nyt yritysten ja asiantuntijoiden valmistautumista tulevaan. Vastuullisuusraportointi muuttuu j\u00e4lleen. &#8211; Mik\u00e4 Omnibus-ehdotus on? Omnibus-ehdotus on komission aloite, jolla pyrit\u00e4\u00e4n yksinkertaistamaan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1465,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[92,93,158,139,91,159,141,7],"class_list":["post-1463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yritysvastuunperusteita","tag-csrd","tag-esrs","tag-omnibus","tag-pk-yritys","tag-vastuullisuusraportointi","tag-vastuullisuustyon-itsearviointi","tag-vsme","tag-yritysvastuu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Omnibus-muutosehdotus<\/title>\n<meta name=\"description\" content=\"Omnibus-muutosehdotus tuo merkitt\u00e4vi\u00e4 kevennyksi\u00e4 ja t\u00e4smennyksi\u00e4 yritysvastuun raportointivaatimuksiin. 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