Disclaimer: New EUDR developments - December 2025
In November 2025, the European Parliament and Council backed key changes to the EU Deforestation Regulation (EUDR), including a 12‑month enforcement delay and simplified obligations based on company size and supply chain role.
Key changes proposed:
These updates are not yet legally binding. A final text will be confirmed through trilogue negotiations and formal publication in the EU’s Official Journal. Until then, the current EUDR regulation and deadlines remain in force.
We continue to monitor developments and will update all guidance as the final law is adopted.
Coolset, a Dutch market leader in sustainability management software, has launched its VSME reporting framework, helping small and medium-sized enterprises (SMEs) prepare for sustainability reporting in the context of the EU's evolving regulatory landscape.
The framework is designed to support SMEs that face increasing sustainability reporting demands from customers, banks, and investors—especially those in the supply chains of larger companies required to report under the Corporate Sustainability Reporting Directive (CSRD).
The Voluntary SME Standard (VSME) was developed by EFRAG as a simplified, proportionate framework for smaller businesses. Unlike the full ESRS standards required under CSRD, the VSME focuses on the most material sustainability information relevant to SMEs, making it more accessible while still meeting the needs of stakeholders requesting data.
Coolset's VSME module allows SMEs to collect and report sustainability data across environmental, social, and governance topics in a structured format. The platform guides users through the reporting process step by step, reducing the burden of understanding complex regulatory requirements.
For SMEs navigating the EU Omnibus proposal and its implications for smaller companies, the VSME framework provides a clear, proportionate path forward.
To learn more about Coolset's VSME reporting module, request a demo.
Learn how the new VSME framework helps mid-sized companies navigate ESG reporting after CSRD rollbacks.

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