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Artikel

19 Mär 2025

Autor:
Coolset

EU Omnibus proposal: Despite regulatory uncertainty most mid-market companies plan to maintain ESG reporting for strategic advantages, survey finds

"Market Pulse 2025: How are companies reacting to the Omnibus Proposal?"

Over the past few weeks, Coolset surveyed more than 250 mid-market and enterprise companies to understand their response to regulatory shifts. The results are in: sustainability reporting isn’t going anywhere. 

The Omnibus Proposal has introduced uncertainty, but most businesses are adapting rather than stepping back. While large firms continue with CSRD despite delays, smaller businesses are considering voluntary compliance or the new VSME framework.

Most companies see ESG reporting as a strategic advantage rather than just a compliance task. Despite regulatory changes, 90% plan to continue reporting. Stakeholder pressure remains strong, with 85% of businesses stating that ESG transparency is still important to investors, customers, and partners. However, 46% of companies are still assessing how the Omnibus Proposal will impact their reporting obligations. Many are turning to technology to streamline the process and reduce costs. [...]

How companies are reacting

Despite regulatory uncertainty, most businesses are maintaining ESG reporting. Companies that have already invested in sustainability see it as a long-term business advantage. 67% of companies plan to continue CSRD reporting, with 40% doing so voluntarily and 27% due to legal requirements.

Stakeholder expectations remain high. Investors, customers, and corporate partners continue to demand ESG data. Even for businesses no longer required to report, sustainability transparency remains critical for securing financing and maintaining credibility. [...] 

Part of the following timelines

EU: Development & implementation of the Corporate Sustainability Reporting Directive (CSRD)

EU Corporate Sustainability Due Diligence Directive: Transposition & 'Omnibus' Updates

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