As part of the European Green Deal, the EU is committed to achieving net-zero greenhouse gas (GHG) emissions by 2050. To reach this goal, companies are required to report on their environmental, social, and governance (ESG) impacts. This is where the CSRD—and your partner Easi—come into play.
With our expertise in financial data monitoring, process optimization, and automation, Easi immediately recognized the importance of the sustainable reporting requirements imposed by the EU. Internally, we had already committed to strengthening our ESG policy, but we wanted to go even further. At Easi, we are determined to become the ideal, committed, and proactive partner for our clients when it comes to sustainability reporting.
And what better way to meet these new requirements than by accessing your financial data in real time? With Adfinity, you can extract your sustainability data in just a few clicks, ensure its reliability over time, and continuously monitor it to guide your strategic decisions.
2. A brief overview of sustainability standards
2.1. CSRD Reporting
The CSRD directive requires large companies to publish a detailed sustainability report. In January 2025, a first wave of companies became subject to this directive.
The CSRD report covers three main pillars:
- Environment
- Social
- Governance
It is designed to assess sustainability-related risks and provide clear information to investors, banks, and partners.
In terms of eligibility, here is what is planned for European companies:
2.2. The Omnibus legislation
Changes to the Corporate Sustainability Reporting Directive (CSRD) may arise through the Omnibus legislation, which aims to simplify sustainability obligations for companies. This law includes several components, most of which are still under discussion:
- Postponement of CSRD reporting deadlines – “Stop-the-Clock”
- Significant reduction of the CSRD scope
- Creation of a voluntary reporting framework (VSME)
- “Value Chain Cap”
- Relaxation of CSRD assurance requirements
- And more
The Stop-the-Clock component of the Omnibus law came into effect on April 17, 2025, and delays the implementation of the 2026 and 2027 CSRD waves by two years, allowing the legislative process to unfold. While this delay is confirmed, it does not cancel the reporting obligation—only postpones it—so the work already done remains valuable.
Even companies not directly subject to CSRD may still face pressure from clients or suppliers who are. These stakeholders, themselves subject to CSRD, will be required to request sustainability data from their partners. Responding to these requests could be demanding.
Thanks to Easi’s plug-and-play VSME reporting solution, you can quickly generate and share a sustainability report with your stakeholders, helping them meet their obligations. This is the essence of the Value Chain Cap: limiting the burden on smaller companies while maintaining transparency across the supply chain.
2.3. The VSME Alternative
The VSME (Voluntary Standard for non-listed Micro-, Small- and Medium-sized Enterprises) is a simplified, voluntary reporting framework recommended by the European Union. Similar in spirit to CSRD reporting, VSME allows you to assess your company’s sustainability in a fast and efficient way.
Accessible to all companies, here are the key benefits of VSME:
- Strengthen your company’s ESG transparency
- Gain competitiveness and resilience against your peers
- Enhance your reputation
- Facilitate access to green financing
But VSME is also:
- Simple: clear language and tailored modules
- Flexible: no audit requirement
- Effective: valuable for partners and clients
- Integrated with Adfinity: 40% of the required data is already exportable from Adfinity; the rest is collected through targeted questions asked by our consultants during the analysis phase.
2.4. A Plug-and-Play mode in Adfinity
The advantage of VSME with Easi lies in its direct integration with Adfinity: 80% of the required quantitative data is already available in the system. Our accounting tool includes the appropriate fields, multiple tracking options, and the extraction capabilities needed to support you effectively in monitoring the sustainability information required by the VSME framework.
Here’s a preview of what Adfinity can already offer you… just enough to spark your curiosity and give you a taste of its full potential!
 |
|
3. Our offer at Easi
Easi provides comprehensive support for your CSRD and VSME reports, including a trio of essential services: analysis, implementation, and monitoring of your report.
Our threefold positioning is truly unique on the market!
The analysis
First, we assess your company’s maturity level through a tailored questionnaire based on the selected reporting framework. Next, we analyze the data to be extracted from Adfinity, along with any potential external sources. Then, we support you in building your double materiality report, using a model developed by our experts.
The implementation
The third step involves implementing your report, regardless of the data collection method chosen (Adfinity, plug-and-play model, D4D, etc.). We also provide assistance within Adfinity for your CSRD reporting setup.
The monitoring
We are currently working on the fourth step, which involves integrating CSRD performance indicators into Spoom*. However, from the Adfinity cockpit, you can already monitor some of your key sustainability KPIs.
*Spoom is our reporting tool that enables companies to strategically monitor their KPIs through a simplified, clear, and customizable overview.
Spoom can be integrated with multiple business tools (Adfinity, Power BI, Salesforce, etc.). It is our go-to solution for performance monitoring.
4. Key Takeaways
CSRD/VSME Highlights:
- CSRD is a regulation that requires certain companies to submit a complete and detailed sustainability report.
- VSME is a voluntary framework that allows all companies to submit an accessible sustainability report.
What’s Important:
- The postponement to 2028 of the CSRD wave initially planned for large companies in 2026.
- The Omnibus law, aimed at simplifying CSRD reporting, is currently under discussion.
5. Why Choose Easi?
Easi offers an approach that is:
- Human-centered: analysis and tools are co-designed and developed with you.
- Flexible: we adapt to your needs and industry to provide the essential KPIs for your sustainability reporting.
- Plug-and-play: 80% of the quantitative data required for VSME can be extracted directly from Adfinity.
- Structured: at the end of each phase—whether for VSME or CSRD reporting—you receive a clear and complete report on what has been done and what’s next.
