Kommentar: Omnibus I: Auswirkungen auf die Nachhaltigkeitsberichterstattung im Mittelstand
How the EU Omnibus Regulation Is Changing Sustainability Reporting
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In his recent commentary, Professor Dr Patrick Velte (Leuphana University of Lüneburg) examines the implications of the new Omnibus I package for sustainability reporting in Europe. Velte explains how the revised orientation of the Corporate Sustainability Reporting Directive (CSRD) means that many medium-sized enterprises will no longer be subject to reporting obligations—and what this shift implies for the quality and decision-usefulness of ESG data. He is particularly critical of the simplified VSME-ESRS standards, which largely omit qualitative elements such as strategy, governance, and stakeholder perspectives, potentially reducing the informative value of sustainability reports.