fix: allow requiring in cjs context

[danielroe]

resolves gtm-support/vue-gtm#226

[netlify]

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[codecov-commenter]

Codecov Report

Merging #1465 (e579444) into main (8082035) will not change coverage.
The diff coverage is n/a.

@@           Coverage Diff           @@
##             main    #1465   +/-   ##
=======================================
  Coverage   90.74%   90.74%           
=======================================
  Files          24       24           
  Lines        1102     1102           
  Branches      339      339           
=======================================
  Hits         1000     1000           
  Misses         63       63           
  Partials       39       39           

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