Co-founder & CEO
Morten Rosén
Morten Rosén is the co-founder and CEO 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.
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Articles by Morten Rosén
VS (VSME) vs CSRD: Key Differences for Mid-Sized Companies
VS vs CSRD compared: scope, disclosures, materiality, Scope 3, assurance and cost. Which framework applies to your company after the Omnibus.
Read articleVSME 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 articleVS (VSME) Reporting: The Complete Guide for Mid-Sized Companies
The Voluntary Standard has two modules, 11 Basic disclosures and 9 Comprehensive ones, and needs no materiality assessment. Here is the whole picture in one place.
Read articleVSME Basic vs Comprehensive: Which Module Do You Need?
Most companies need only Basic. Comprehensive is for banks and investors, it applies in full once chosen, and Basic comes first either way.
Read articleA Customer Asked for Your VS (VSME) Data. What Now?
Why customers ask suppliers for sustainability data, what the value chain cap lets them require, and how to answer every request from one VS report.
Read articleThe Value Chain Cap Explained: What Customers Can Require From You
The cap limits what CSRD reporters can require from suppliers with 1,000 or fewer employees. Who it protects, what it covers, and when it applies.
Read articleWhich VS (VSME) Data Do Customers Actually Ask Suppliers For?
Emissions and energy come first, because your Scope 1 and 2 are part of your customer's Scope 3. What banks ask instead, and what to have ready.
Read articleAnswering Customer ESG Questionnaires With One VS (VSME) Report
Build one VS report, then map each customer questionnaire to it. How the mapping works, and what to do with questions the standard does not cover.
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