Will there be future revisions of the VSME standard?
Short answer: Yes. The EU plans to further develop VSME as part of the Omnibus package and expand it to a broader target group[33].
The current VSME standard is final, but narrowly tailored to SMEs. The EU Commission plans with the Omnibus I package a new voluntary standard that expands VSME and is intended to serve as a binding upper limit for data requirements. A revised version of VSME is expected four months after the Omnibus package enters into force – thus at the end of 2025 or beginning of 2026[34].
Sources: [33], [34] VSME FAQ: Voluntary sustainability reporting for SMEs I Tanso Blog