Sustainability reporting: companies intend to continue their work

CSRD reporting: no significant change as a result of the omnibus

According to Reuters Events, "although companies will indeed delay compliance with the directive, the [omnibus] proposals have not led to any significant change in their approach or strategy".

Unsurprisingly, almost half of the organizations anticipate postponing the presentation of their first sustainability report from 2026 to 2028. Nevertheless, more than half of respondents say that the organization in which they work is carrying out CSRD reporting (40% of respondents) or will do so in the future (in 2026 for 26% of respondents or between 2027 and 2029 for 35% of respondents). This figure increases slightly between November 2024 - i.e. before the presentation of the omnibus package by the European Commission - and March 2025 (+2 points).

ESRS review: only a third of respondents anticipate change

Furthermore, only a third of organizations believe that revising the ESRS to substantially reduce the number of data points to be presented in its report will have a significant effect on their reporting (35% of respondents). And according to a minority of respondents, effects could be expected from the following policy proposals:

• the implementation of the "value chain cap" principle, to limit to the strict minimum the information to be reported by small and medium-sized players in the value chain (30% of respondents),

• or abandoning sector standards (15% of respondents).

AI and ESG

Turning to AI. According to the vast majority of respondents (89%), artificial intelligence will have a significant impact on reporting over the next few years. This sentiment is more widespread today than in the past (only 67% of respondents expressed such an opinion in 2023).

So, what are the 'use cases' for AI? Artificial intelligence could be used to correct and analyze ESG data, as well as to collect, monitor and manage it. The power of AI is also expected to be applied to the complex subject of dual materiality analysis over the next three years (according to 23% of respondents).

To date, only a quarter of respondents say that their organization uses AI to produce its sustainability report and manage its data.

How much does reporting cost?

According to the study, most organizations spend less than $100,000 a year on reporting and data management (64% of the panel). A quarter of them use an annual budget of $500,000 or less.

Nevertheless, almost two-thirds of respondents (63%) anticipate an increase in investment in sustainability reporting over the next three years. And 52% of them would like to acquire an external solution for storing their ESG data in order to carry out their reporting.

^{(* Global online survey of 1183 sustainability professionals and practitioners conducted in November 2024 and March 2025. 53% of respondents work in private companies, 25% in public companies, 9% in NGOs or the voluntary sector and 8% in public institutions).}