Between Regulation and Reality: Sustainability Professionals’ Perceptions of the EU Omnibus on the CSRD
In early 2026, the European Union (EU) adopted the Omnibus I proposal to simplify the Corporate Sustainability Reporting Directive (CSRD) by reducing reporting burdens and enhancing competitiveness. However, it has been criticised for weakening sustainability ambitions and increasing uncertainty about future sustainability reporting. This thesis examines how sustainability professionals percei
