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

90% of companies will keep reporting on sustainability even though the Omnibus package has reduced their obligations. It might look like the 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 shut out of certain supply chains. The pressure no longer comes only from regulation, but from the market itself, and that changes everything.

What changed with the Omnibus (and why this figure matters)

To make sense of the figure, you have to place it in context. The Omnibus Directive (Directive (EU) 2026/470), in force since 18 March 2026, raised the CSRD threshold to companies with more than 1,000 employees and more than 450 million euros in turnover. With that change, the Commission estimates that around 80% of the companies that were going to be obliged fall outside mandatory reporting.

The telling point is what those companies say they will do: according to a survey by osapiens published in 2026, around 90% of the companies the Omnibus removes from the scope of the CSRD plan to maintain or expand their sustainability reporting. In other words, the law stops requiring it, but the practice does not stop.

Where the real demand is playing out

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

Companies identify investor pressure, customer expectations and supply chain requirements as the main reasons for continuing to report. This is not about getting ahead of future rules, but about responding to conditions that are already directly affecting their ability to generate business.

In this context, stopping reporting does not simplify management, it reduces visibility before key players. In fact, nearly 9 out of 10 companies will keep 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 passed along supply chains. Large companies, still subject to frameworks like the CSRD, need reliable data from their suppliers to report rigorously, especially on their Scope 3 emissions.

This is creating a ripple effect that reaches companies which, in theory, are no longer required by law. In practice, many of them keep measuring and reporting because their clients demand it as a condition for working with them. That said, the Omnibus set a limit: companies with fewer than 1,000 employees cannot be asked for more than what the voluntary VSME standard sets out. We explain it in our article on the CSRD for SMEs and the supply chain.

Sustainability thus stops being an internal exercise and becomes a common language within commercial relationships. It is not just about complying, but about proving with data that you are aligned with the standards the market sets.

From reporting to operational capability

This shift is also transforming the role of reporting within organisations. For years it was understood as a one-off exercise tied to producing reports. Today it is starting to become part of daily operations.

Data collection and management stop being an isolated process and become a continuous capability, needed to respond quickly to investors, clients or partners. In this context, data quality and traceability become critical.

It is not just a question of reporting, but of being ready 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 or poorly connected systems make it hard to respond to these demands consistently and quickly.

That is why more and more companies are bringing in solutions like Manglai, which let them centralise the information, automate data capture and ensure traceability. More than a reporting tool, it is about building a solid foundation to manage sustainability as a real business variable.

The easing of the rules has not slowed 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 the real demands of the business.

Frequently asked questions

Why would a company that the law no longer obliges keep reporting?

Because of market pressure: investors, banks and large clients still ask for ESG data to assess risks and decide who they work with. Stopping reporting can close off access to financing and to certain supply chains.

Where does the 90% figure come from?

From a survey by osapiens published in 2026 among European companies that the Omnibus removes from the mandatory scope of the CSRD: around 90% say they will maintain or expand their sustainability reporting.

Which framework can companies that are no longer obliged use to report?

They can use the lighter voluntary standard for SMEs (VSME) or other reference frameworks. The key is less the format than having traceable, comparable data.

If your company wants to keep its reporting with reliable data and under control, at Manglai we help you measure and report your carbon footprint in an automated and auditable way.