Why publish a sustainability report even if the law does not require it yet?

In recent years, sustainability reporting has gone from being something only a few companies did to becoming an increasingly important way for businesses to demonstrate responsibility, direction and long-term business understanding. At the same time, EU regulation has developed quickly. The European Commission’s Omnibus package, presented in February 2025, proposed changes to the scope and timing of CSRD, meaning that fewer companies may be directly covered for now and some implementation timelines have shifted. But that does not mean sustainability issues have become less important. Quite the opposite.

 

It may be tempting to wait if your company is not currently covered by legal requirements. But sustainability reporting is not only about compliance. It is also about understanding your business more clearly, identifying risks and opportunities, creating structure in your work, and being transparent with customers, employees, suppliers and other stakeholders.

 

That is why it is important to remember that there are still other ways forward. Even if the regulatory landscape has changed, the direction remains the same. Frameworks such as VSME offer a voluntary and more proportionate approach for small and medium-sized companies that want to report in a structured way without being required to follow the full CSRD framework. It is a practical way to continue building transparency and readiness while staying aligned with broader developments in sustainability reporting.

 

For many companies, there are strong reasons to continue. Customers are still asking for sustainability-related information. Banks and investors increasingly want to understand how companies manage risk, governance and transition. Employees and future talent want to know what a business stands for. Internally, a sustainability report often becomes a valuable tool for bringing work together, setting priorities and creating a clearer direction.

 

That is why we see sustainability reporting as more than a response to regulation. For us, it is a way to be transparent about where we are, what we are working on, and where we need to improve. Reporting on sustainability, even before it becomes mandatory, is a way of taking these issues seriously and building credibility before the outside world demands it fully.

 

Our sustainability report is now published on our website, where we share more about how we work with our most important sustainability topics, the priorities we are making, and how we want to develop going forward.