More than half of European businesses are dissatisfied with the CSRD Omnibus changes, which aim to significantly reduce the scope and stringency of the EU’s Corporate Sustainability Reporting Directive (CSRD), according to a new survey by WeAreEurope.
This feedback comes at a time when business sustainability strategies are becoming more embedded and investor scrutiny is on the rise. Many companies see the proposed rollback not as a relief but as a setback, creating further confusion in an already complex reporting landscape.
Survey highlights industry frustration
The survey, which ran through April and gathered over 1,000 responses from 26 countries, including 40 percent from C-suite executives, found that only 25 percent support the proposed CSRD Omnibus changes. In contrast, 51 percent believe that major legislative adjustments are needed to make the package fit for purpose. Before the Omnibus proposals were introduced, 61 percent of businesses reported being somewhat or very satisfied with the original CSRD framework.
Only 17 percent expressed dissatisfaction, and the majority of those were calling for “targeted improvements” rather than a fundamental rewrite. Among businesses previously supportive of CSRD, just 17 percent approve of the Omnibus package. Even among those who were initially critical, only 39 percent now express support, suggesting the proposed changes are not aligned with actual business needs.
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Larger companies show stronger support for CSRD
Support for the original CSRD remains particularly strong among large firms. The survey found that 67 percent of businesses with over 5,000 employees back the directive, compared to 57 percent among firms with 250–500 employees.
Regionally, support is more mixed. Companies in Western and Nordic Europe (many of which have already begun CSRD-aligned reporting) expressed greater concern about the weakening of requirements than businesses in Eastern Europe.
Businesses still committed to ESG transparency
Despite the uncertainty caused by the CSRD Omnibus changes, business commitment to sustainability remains high. A separate Workiva study found that 85 percent of companies plan to improve their climate-related disclosures regardless of how policy shifts, underlining the continued importance of strong business sustainability strategies. In fact, 90 percent of respondents to the WeAreEurope survey said CSRD is important to improving Europe’s economic sovereignty and influence.
Conclusion: The need for clarity and capability
The backlash against the CSRD Omnibus changes makes one thing clear: businesses want clarity, not weaker obligations. While the administrative burden of reporting is real, the solution isn’t to scale back ambition; it’s to provide the tools and support businesses need to implement CSRD effectively.
At ISS, we help organisations build that capability from the inside out through our online, accredited CSRD training. From executive education to function-specific guidance, our programmes are designed to help teams confidently interpret the standards, align reporting processes, and turn ESG obligations into strategic value.
