“Between Simplification and Impact”: Discussion Paper by EUPD Research and the ESG Transparency Committee on the Omnibus I Amendments and their Implications for the EU Sustainability Reporting and Due Diligence Landscape

Bonn, February 26, 2026: With the final adoption of the Omnibus I amendments, the European Union has reached a key milestone in the significant transformation of its ESG regulatory framework. The amendments aim to simplify sustainability reporting and corporate due diligence requirements, reduce administrative burdens and increase the efficiency of existing regulations. These changes have sparked widespread discussion within the ESG community about their impact on transparency, comparability and the strategic value of sustainability information in corporate decision-making.

Today, EUPD Research published a discussion paper summarising expert perspectives from members of the ESG Transparency Committee (“ESG TC”) on the Omnibus I amendments and their implications for the EU sustainability reporting and due diligence landscape.

The ESG TC brings together ESG managers from leading European companies. Its members are decision-makers whose companies have been recognised for the outstanding quality and transparency of their ESG and sustainability reporting as part of the ESG Transparency Awards. Initiated and moderated by EUPD Research, the committee consolidates key corporate perspectives on current regulatory developments. Based on their first-hand practical experience, the members make a substantial contribution to the informed classification, evaluation and further development of the European ESG regulatory framework.

The discussion paper “Between Simplification and Impact” reflects the practical realities of implementation, including operational trade-offs and the pressures companies face when adapting to evolving regulations. The ESG TC serves as a vital bridge between regulatory intent and implementation reality.

“During the phase of fundamental readjustments of European sustainability reporting, the ESG TC remains dedicated to enhancing transparency as a key driver of comparability, controllability and a credible pursuit of Europe’s climate goals”, commented Lou Kaiser, Head of ESG at EUPD Group. “Based on years of industry experience and a strong network of companies, sustainability leaders and ESG experts, EUPD Research intends to continue to actively contribute to this ongoing debate.”

The paper identifies areas of agreement and disagreement among ESG experts, outlines perceived opportunities and risks and highlights key sources of uncertainty. Ultimately, it seeks to support policymakers and market participants by offering a practical, experience-based perspective on how regulatory simplification can be achieved without compromising the credibility, usefulness and systemic effectiveness of ESG reporting.

Please click on the button below to receive free access to the discussion paper “Between Simplification and Impact – Expert Insights from the ESG Transparency Committee After the Omnibus I Amendments” as published on February 26, 2026.

Press Contacts:

Julia Lünnemann | International Communication and Event Manager | EUPD Group | j.luennemann@eupd-research.com

Katja Werner | Corporate Communications Manager | EUPD Group | k.werner@eupd-research.com

About the EUPD Group

Since its foundation in 2000, the EUPD Group has been developing innovative, integrated solutions for sustainability-oriented companies. We lead companies to success with our data-based market research and consulting services in the areas of energy, social and ESG. On the one hand, we have specialized in technology sectors such as photovoltaics, energy storage, heat pumps and electromobility under the topic of “Energy”. In the “Social” category, we also offer services in areas such as occupational health management and equal opportunities, while “ESG” focuses on corporate sustainability and responsibility issues, including their transparency in reporting. Our aim is to help companies become and remain competitive, create optimal framework conditions and develop business opportunities.https://eupd-group.com/