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Legislation and regulation

2026 03 30

2 MIN

Why will 90% of companies continue reporting if the law no longer requires it?

Carolina Skarupa

Carolina Skarupa

Product Carbon Footprint Analyst

90% of companies will continue reporting on sustainability even though the Omnibus package has reduced their obligations. It might seem like the right moment to slow down, but the opposite is happening. More and more companies are maintaining or strengthening their reporting because they need it to keep operating normally, access financing, or avoid being excluded from certain supply chains. The pressure no longer comes only from regulation, but from the market itself—and that changes everything.

Where the real pressure is playing out

This shift is no longer theoretical; it’s materializing in very concrete, day-to-day business processes. ESG information has become part of key decisions such as financing, tenders, and supplier approval processes, where an increasing level of detail, consistency, and traceability is required.

According to the Osapiens survey, companies identify investor pressure, customer expectations, and supply chain requirements as the main reasons for continuing to report. This is not about anticipating future regulations, but about responding to conditions that are already directly affecting their ability to generate business.

In this context, stopping reporting doesn’t simplify management—it reduces visibility among key stakeholders. In fact, nearly 9 out of 10 companies will maintain their reporting practices and, in many cases, expand them, adapting to an environment where sustainability is now part of the rules of the game.

The ripple effect across the value chain

A large part of this pressure is being transferred along supply chains. Large companies, still subject to frameworks like the CSRD, need reliable data from their suppliers to report rigorously.

This is creating a ripple effect that reaches companies which, in theory, are no longer legally required to report. In practice, many of them continue measuring and reporting because their clients demand it as a condition for doing business.

Sustainability is no longer an internal exercise—it has become a common language within commercial relationships. It’s not just about compliance, but about proving with data that you are aligned with market standards.

From reporting to operational capability

This shift is also transforming the role of reporting within organizations. For years, it was seen as a one-off exercise tied to producing reports. Today, it is becoming integrated into daily operations.

Data collection and management are no longer isolated processes—they are continuous capabilities, necessary to respond quickly to investors, customers, and partners. In this context, data quality and traceability become critical.

It’s no longer just about reporting, but about being prepared to operate in an environment where sustainability is part of every relevant decision.

Technology to sustain the new level of demand

This new scenario is exposing the limitations of many current models. Manual processes, scattered spreadsheets, and poorly connected systems make it difficult to respond consistently and quickly.

That’s why more and more companies are adopting solutions like Manglai, which allow them to centralize information, automate data capture, and ensure traceability. More than a reporting tool, it’s about building a solid foundation to manage sustainability as a real business variable.

The relaxation of regulation hasn’t slowed down sustainability reporting—it has transformed it. In this new landscape, the question is no longer whether to report, but how to do it efficiently, reliably, and in line with real business demands.


Carolina Skarupa

Carolina Skarupa

Product Carbon Footprint Analyst

About the author

Graduated in Industrial Engineering and Management from the Karlsruhe Institute of Technology, with a master’s degree in Environmental Management and Conservation from the University of Cádiz. I'm a Product Carbon Footprint Analyst at Manglai, advising clients on measuring their carbon footprint. I specialize in developing programs aimed at the Sustainable Development Goals for companies. My commitment to environmental preservation is key to the implementation of action plans within the corporate sector.

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    Why will 90% of companies continue reporting if the law no longer requires it?

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