Climate Risk Quick Check

✓ Regulatory Relief: The Omnibus Package (adopted December 2025) reduces CSRD-mandated companies by approximately 90%. From now on, only large enterprises with >1,000 employees AND >€450 million revenue are directly affected. The mid-market takes a breath – but only briefly.

⚠️ The Hidden Reality: Banks must explicitly integrate ESG risks into credit decisions from 2026 (EBA mandate). Major customers demand CSDDD-compliant supplier ESG data. The market enforces what regulation has allowed – with VSME as the practical solution.

✓ The VSME Quick-Check Focuses On:

• Quick Risk Assessment: Your climate risks captured in 10 minutes, structured and documented
• VSME Base Modules (B1–B11): Scope 1+2 emissions, energy, water, waste, biodiversity, ESG governance
• Optional Scope 3: Supply chain emissions (add-on module C4 climate risks)
• Bank-Ready Documentation: EBA 2026-compliant for financing discussions
• Supply Chain Evidence: Structured response to major customer ESG questionnaires
• VSME-Compliant Report: Ready for future CSRD transition or investor reporting

⚠️ Important: What the Quick-Check Is NOT:

The Quick-Check is not a complete CSRD materiality assessment. For CSRD compliance or external assurance, you will need a professional assessment with double materiality and scenario analyses. The Quick-Check creates the foundation.

"The VSME Quick-Check helped us understand what banks and major customers actually need from us – and that we don't need to wait until CSRD compliance is mandatory. Practical, structured, immediately actionable."

— Thomas Müller, Managing Director Metal Processing (350 employees)

Who Needs Your ESG Data from 2026?

✓ The Strategic Answer: A single VSME report answers all these questions in a structured, comparable, and recurring manner. This saves time, reduces effort versus fragmented questionnaires – and positions you as ESG-serious.

✓ Ready to Use Immediately: Your report is structured for banking. You can pass it directly to your bank, use it as a response to major customer ESG questionnaires – or use it as the foundation for deeper ESG management. No wait time, no hidden sales calls.

🔒 GDPR-Compliant 📊 VSME-Standard-Aligned ✓ Bank- & Supply Chain-Ready

Am I still subject to CSRD after the Omnibus package?

Only if you have >1,000 employees AND >€450 million revenue (both criteria must be met). The old "2-of-3 logic" is gone. This applies to perhaps 3,000 companies in Germany – instead of originally 30,000.

Do I have to report anything then?

No. Your bank demands ESG data (EBA mandate from 2026). Your major customers demand supply chain ESG (CSDDD). The market enforces what regulation has freed up. VSME is the pragmatic answer – voluntary in law, factually necessary.

Difference between VSME base and add-on module?

Base (B1–B11): Scope 1/2, energy, water, waste, governance. Sufficient for 80% of SMEs. Add-On (C1–C9): Scope 3, climate targets, climate risks, human rights – when you have deeper ESG requirements.

Can I upgrade VSME to CSRD later?

Yes. VSME is harmonized with ESRS. Structures and data points are compatible. A VSME report is a solid foundation for future CSRD reporting – should your company fall into the obligation.

When will the final VSME standard be published?

Presumably mid-2026 as a delegated act. From then on, VSME is the European reference standard. Until then, you use the current draft – which is practically already established.

How is my data protected?

100% GDPR-compliant. Your data is used exclusively to create your climate risk report. No sharing with third parties, no commercialization. Secure German data processing.