How is a sustainability report made in 2026?

In 2026, the established approach for SMEs with fewer than 1,000 employees to prepare a sustainability report is the voluntary VSME framework, whose role has been clarified through the EU’s Omnibus I reform. While the CSRD reporting obligation applies only to large companies, SMEs are still increasingly required to provide sustainability information by B2B customers and financiers. The VSME offers a light, EU-wide harmonised framework for responding to these information requests. Aila’s VSME tool enables companies to produce a compliant sustainability report without heavy administrative burden.