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Guide: CSRD & VSME Reporting 2026

CSRD & VSME reporting 2026: The practical guide for industrial companies

Who will have to report under the CSRD, which companies does the VS(ME) apply to, and what does the Omnibus initiative mean in practice for your business? The Tanso practical guide sorts the requirements by company type and shows which reporting standard is relevant and which next steps follow from it.

Developed specifically for ESG and sustainability leads at industrial companies, the guide gives a clear, practical breakdown of today's requirements.

What's inside the guide

  • The Omnibus initiative at a glance: key outcomes, the stop-the-clock provision, and the effects on CSRD, EU Taxonomy, CSDDD, and CBAM
  • Recommended actions by company type: concrete next steps for four core company categories, depending on whether the CSRD applies
  • VSME for companies outside the CSRD: basic module and comprehensive module, the underlying principles, and a closer look at VSME+
  • ESRS vs. VSME side by side, and how to use the Omnibus relief measures for your reporting
  • Where things stand legally, and next steps toward workable ESG data management

CSRD & VSME reporting 2026: The practical guide for industrial companies

Who will have to report under the CSRD, which companies does the VS(ME) apply to, and what does the Omnibus initiative mean in practice for your business? The Tanso practical guide sorts the requirements by company type and shows which reporting standard is relevant and which next steps follow from it.

Developed specifically for ESG and sustainability leads at industrial companies, the guide gives a clear, practical breakdown of today's requirements.

What's inside the guide

  • The Omnibus initiative at a glance: key outcomes, the stop-the-clock provision, and the effects on CSRD, EU Taxonomy, CSDDD, and CBAM
  • Recommended actions by company type: concrete next steps for four core company categories, depending on whether the CSRD applies
  • VSME for companies outside the CSRD: basic module and comprehensive module, the underlying principles, and a closer look at VSME+
  • ESRS vs. VSME side by side, and how to use the Omnibus relief measures for your reporting
  • Where things stand legally, and next steps toward workable ESG data management

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