Co-founder
Morten Rosén
Morten Rosén is a co-founder of Future Fluent, helping European SMEs turn sustainability reporting from a compliance burden into a usable business asset.
He writes about emission factors, ESG data quality, and how smaller companies can meet the reporting expectations of their banks, investors, and enterprise customers.
Areas of expertise
Articles by Morten Rosén
VSME vs VS: What Changed, and What It Means for Your Reporting
VSME and VS are the same standard under two names. The European Commission adopted it as the Voluntary Standard (VS) on 3 July 2026. What changed is the name and the scope.
Read articleWhat Did the Omnibus Change for CSRD? A 2026 Guide for Mid-Sized Companies
The Omnibus I directive narrows CSRD to companies with more than 1,000 employees and at least €450 million net turnover. What that means if you prepared for CSRD, and your options now.
Read articleWho Must Report Under CSRD Now? The 2026 Scope, Explained
After the Omnibus, CSRD applies only to companies with more than 1,000 employees and at least €450 million net turnover. Check whether you are in scope, and what to do if you are not.
Read articleDoes the Voluntary Standard Require a Double Materiality Assessment?
No. The Voluntary Standard uses a simpler if-applicable principle instead of the double materiality assessment the ESRS require. Here is what that means in practice.
Read article