New osapiens Study: Majority of European Companies Continue Sustainability Reporting After the Omnibus

• Survey of 403 decision-makers shows organizations recognize strategic value of reporting beyond compliance, with 90% of descoped companies choosing continuity 
• One of the first studies assessing how companies react to the Omnibus changes 
• Study features insights from Andreas Rasche, Professor of Business in Society at Copenhagen Business School

Mannheim, Germany, 03.03.2026 – European companies are overwhelmingly choosing to continue sustainability reporting despite being removed from mandatory requirements under the EU’s Omnibus simplification package. According to the osapiens study “Beyond Compliance: Sustainability Reporting After the Omnibus,” 90% of companies excluded from CSRD reporting requirements intend to maintain or expand their sustainability reporting activity. The findings suggest that for many organizations, reporting has evolved from a regulatory obligation into a critical business function.  

From Compliance to Competitive Advantage 

Following the EU’s Omnibus I simplification package, many companies have been removed from the immediate scope of formal reporting requirements under frameworks such as the CSRD. But while the Omnibus may change who must report, it does not change who must manage sustainability-related risk. The findings indicate that sustainability reporting is no longer viewed solely as a regulatory obligation. Instead, it has become embedded in how organizations manage risk, allocate capital, and engage with investors, customers, and partners. 

Key Findings of the Study  

• 90% of companies excluded from CSRD scope intend to maintain or expand their sustainability reporting activity 
• 86% of those descoped companies remain confident they can produce reports aligned with CSRD-level standards  
• Nearly 90% (88.9%) of all companies expect to increase investment in sustainability reporting tools and automation over the next 12 months 
• 90% of all companies report sustainability reporting is already integrated with financial reporting processes, either partially or fully 

Sustainability data is actively used in high-impact business decisions: 

• Operational and resource planning (52.8%) 
• Innovation and process design (47.7%) 
• Financial planning and investment decisions (38.1%) 
• Supply chain risk assessment (38.1%) 

Respondents identified improved visibility into climate, supply chain, and operational risks (49.2%) as the leading benefit of sustainability reporting. Additional benefits include stronger investor confidence through auditable information (43.8%), meeting customer and partner reporting/audit requirements (43.8%), and better integration of finance and sustainability decision-making (43.3%). 

The Sustainability Paradox 

Despite strong commitment in the short term, the research highlights a structural tension. While 90% of descoped organizations intend to continue reporting, 84.5% expect that reduced regulatory scrutiny will eventually lead to fewer internal resources being allocated to sustainability reporting. 

Budget constraints (43%), fragmented data systems (40.7%), poor technology/system integration (31%), and unclear ownership (29.07%) were identified as the main internal barriers to maintaining structured reporting. 

This creates what the study describes as a “sustainability paradox”: high strategic recognition of reporting value combined with declining resource support. The findings suggest that automation and centralized data management will become critical for organizations seeking to sustain reporting quality while managing resource constraints. This is especially true as regulatory fragmentation increases under voluntary reporting, with organizations navigating multiple frameworks including VSME, CCF, GRI, and ISSB. 

Expert Perspectives 

Andreas Rasche, Professor at Copenhagen Business School, notes: “The results indicate a clear preference for reporting continuity among larger firms that were exempted under the Omnibus I package. This development brings voluntary reporting and beyond-compliance strategies firmly to the forefront of the future sustainability agenda.” 

Alberto Zamora, Co-Founder and Co-CEO of osapiens, adds: “For the past years, the regulatory trajectory was largely one-directional: more requirements, more companies in scope. The Omnibus package has changed this direction. However, our data shows that when the obligation is removed, companies don’t step back. They have realized that reporting is no longer merely a compliance exercise, but a part of how they understand risk, allocate capital and grow sustainable.” 
 
The study indicates that sustainability reporting remains central to how organizations manage risk and credibility even with reduced regulatory pressure. It is increasingly used to secure financing, meet customer and supply-chain requirements, and steer investment and operations with reliable data – becoming a market expectation and competitiveness factor. 

Download the full report.  

About the Study 

The osapiens study “Beyond Compliance: Sustainability Reporting After the Omnibus,” is based on a survey conducted between December 2025 and January 2026. 403 senior decision-makers at companies with 1,000+ employees across the UK (100 respondents), DACH (100 respondents), Benelux (101 respondents), and France (102 respondents) participated. 

Respondents included Heads of Sustainability, Heads of Compliance, CFOs, CIOs, Heads of Supply Chain, and Heads of Human Rights. All participants work for companies with 1,000+ employees, and UK respondents have material operations in the EU. Following the Omnibus simplification, 24% of surveyed companies are expected to fall out of the scope of CSRD reporting requirements, while 76% remain in scope. 

The structured survey used multiple choice and select-all-that-apply questions covering internal support factors, integration of sustainability and finance, regulatory compliance, and standardized sustainability reporting.