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Interview Highlight
Andreas Rasche
Professor of Business in Society, Copenhagen Business School
Why sustainability reporting is increasingly used as a strategic management instrument and how it helps break down internal silos
Key findings from a brand-new European benchmark study with 400 companies, including trends and practices
How companies decide between CSRD, ESRS, ISSB, and voluntary standards (VSME)—and why many continue on their chosen path despite regulatory changes
In this exclusive interview, Andreas Rasche breaks down what the Omnibus outcome really means in practice. He shares his expert perspective on how the regulatory changes will affect sustainability reporting and how companies should respond to a less stable policy environment — but, just as importantly, what remains essential despite the shifting landscape.
Pre-register for the new study: Sustainability Reporting after the Omnibus - From Debate to Data
The public debate around the Omnibus initiative has been intense. But companies need to decide now on how they continue and which steps to take.
In cooperation with Andreas Rasche, the leading voice in corporate sustainability, we conducted a new study on Sustainability Reporting after the Omnibus, surveying 400 companies across Europe. The study sets the empirical foundation for understanding how sustainability reporting is evolving in a broader strategic and regulatory context.

of those who have been excluded from the reporting scope across the EU and UK intend to maintain or expand reporting activity
of organizations already have sustainability reporting integrated with finance reports
of respondents cite visibility into climate, supply chain, or operational risks—and the ability to manage these risks through sustainability reporting data—as the top benefit of reporting.