Sustainability reporting: Weighing benefits and costs in the wake of the EU’s Omnibus Package

The aim of this study is to evaluate whether simplified reporting can maintain integrity and competitive value, and to identify critical success factors (e.g., digitalization, organizational culture, external verification). The study will propose a scalable model of “Proportionate Sustainability Reporting” that calibrates requirements and tools based on firm size, sector, and operational capacity — ensuring strategic alignment while minimizing unnecessary burdens.