Content
How do you turn CSRD and VSME into a lead source for your software?
Copy for AI
You turn CSRD and VSME into a lead source by building pages on the questions your buyers are asking right now. Does my company still fall under CSRD? What can my customer ask me via VSME? Which software helps? After the Omnibus package fewer companies are required to report, but their suppliers keep receiving questions about sustainability data. You win those questions more cheaply with content than with Google Ads.
You sell software for carbon accounting, ESG reporting or HR, and the rules at your customers have just shifted. How to keep this kind of content accurate and current is covered in regulation as a lead source. This playbook is what we build with content marketing around CSRD and VSME.
What changed in CSRD and VSME, and why does that help your pipeline?
In short: the obligation shrank, the demand for data did not. This is the situation as of 28 September 2026, based on the European Commission’s delegated regulation of 3 July 2026.
| Element | What applies now |
|---|---|
| Mandatory CSRD | After the Omnibus I Directive (EU) 2026/470 of 24 February 2026: companies with more than 1,000 employees and more than 450 million euros in net turnover |
| Value chain cap | CSRD companies may not ask partners with up to 1,000 employees for more than the voluntary standard. Those partners may refuse anything beyond it |
| Voluntary standard | Based on the VSME Recommendation (EU) 2025/1710 of 30 July 2025. The regulation of 3 July 2026 replaces that recommendation once it enters into force |
| From when | The value chain cap applies to financial years starting on or after 1 January 2027 |
The group that must report got smaller, the group being asked stayed large. Banks and large companies often send information requests to SMEs in their value chain, the Commission writes in its questions and answers on VSME. Every supplier who receives such a questionnaire looks for help.
How much search volume is there around CSRD and VSME?
More than you think on the regulation, little on the software. Monthly searches in Google, averaged over the last 12 months (Google Ads data, September 2026):
| Search term | Belgium | Netherlands | Cost per click |
|---|---|---|---|
| csrd | 1,900 | 4,400 | 9 dollars (BE), 4 dollars (NL) |
| csrd rapportage | 40 | 260 | about 3 to 4 dollars |
| vsme | 390 | 590 | about 6.50 dollars |
| csrd software | 10 | 30 | 41 dollars (NL) |
The core term is large and informational, the software term small and expensive. A hundred clicks on “csrd software” cost about 4,100 dollars in the Netherlands, every single time. An article you pay for once: content with us costs 2,450 euros per month for 15 articles, with a three-month minimum. Put the two side by side in the click-or-article calculator. Why this pays off more broadly is covered in becoming less dependent on Google Ads.
Which pages do you need if your software helps with CSRD or VSME?
A small set around your buyer’s questions, not one big guide. This is the set we build for a software company in this market:
| Page | Buyer’s question | Why it sells |
|---|---|---|
| Explainer | What is VSME and what changes after the Omnibus? | Captures the broad question |
| Applicability check | Does my company still fall under CSRD? | Two thresholds, one answer, then your solution |
| Questionnaire page | My customer sends me an ESG questionnaire. What do I have to provide? | Speaks to the supplier, your largest audience |
| Checklist | Which data do I collect for financial year 2027? | Gets saved and shared |
| Deadline page | What do I need to deliver, and when? | One fixed place for all dates, which the other pages link to |
| Comparison | CSRD or VSME? CSRD or the EU Taxonomy? | Resolves the doubt just before a choice |
| Software choice | Which software for VSME reporting? | The page that produces demos |
Do you sell HR or project software? Then show which questions from a customer questionnaire your tool already answers. Build the whole thing as a cluster around the explainer page, as in our pillar page strategy. For comparisons: see comparison pages for SEO.
We see that this works at Hedgehog Company, carbon accounting software. On 28 September 2026 we checked the Hedgehog articles on CSRD and VSME. Google showed an AI Overview 4 times and Hedgehog was cited as a source all 4 times. “CSRD vs the EU Taxonomy” ranks number 1 in English and Dutch. “Carbon accounting software for VSME reporting” ranks number 1 in English. A small sample, but a clear direction. More on that in getting found in Google AI Overviews.
What questions do buyers ask you about CSRD and VSME?
Mostly practical questions about their customer’s questionnaire. The answers are in the new regulation itself, so your page can be precise:
- “Do I have to fill in everything my customer asks?” For CSRD reporting, no: the value chain cap limits what a CSRD company may ask partners with up to 1,000 employees.
- “Does that cap also apply to my bank?” The cap only applies to data a customer collects for its sustainability reporting. Other legal obligations fall outside it. Banks and insurers are, however, encouraged to limit their questions to the voluntary standard.
- “Do I need an audit if I report voluntarily?” No. Anyone using the voluntary standard does not have to obtain assurance.
- “Which data falls under the cap?” The regulation lists those data points in a separate annex. A page that explains that list in plain language answers a question few others cover.
All four answers are in the delegated regulation of 3 July 2026. On your page, link to that text, not to a summary. Then show which of those data points your software already collects, without promising that anyone will be “compliant” with it.
What is still moving around CSRD and VSME?
CSRD has already changed twice in a short time. First the “stop-the-clock” directive of April 2025 postponed reporting for later waves. Then came the scope change of 2026. Three points are still open:
- National transposition. Belgium and the Netherlands still have to transpose the Omnibus Directive into their own legislation. The financial year from which companies in the new scope must report depends on that transposition. So don’t write a fixed date for it.
- Entry into force of the regulation. It enters into force on the third day after publication in the Official Journal. Until then, the VSME Recommendation remains the starting point.
- The simplified ESRS. The standards for those who do have to report are still being reworked.
Follow this on the European Commission’s CSRD page. Every change is a reason to update your deadline page and email your customers.
When we are not the right choice
If you are looking for legal advice on your own reporting, go to a company auditor or a sustainability consultant. If you have nobody in-house who can review the content, don’t start with regulatory content. And if your software doesn’t touch reporting data, this regulation will bring you few buyers.
Frequently asked questions
Is CSRD still relevant after the Omnibus package?
Yes. Companies with more than 1,000 employees and 450 million euros in net turnover must still report. Their suppliers still receive questions about sustainability data, now limited by the value chain cap.
What is the difference between CSRD and VSME?
CSRD is the mandatory reporting for the largest companies. VSME is the voluntary standard for smaller companies. For financial years from 1 January 2027, that standard also determines how much a CSRD customer may ask of them.
May my customer ask for more data than the VSME standard?
For its CSRD reporting, a customer may not ask a partner with up to 1,000 employees for more than the voluntary standard. That partner may refuse the rest. For other legal obligations, the cap does not apply.
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