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Between Regulation and Reality: Sustainability Professionals’ Perceptions of the EU Omnibus on the CSRD

Cederlund, Richard LU and Steger, Emma (2026) SMMP40 20261
Department of Service Studies
Abstract (Swedish)
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 perceive the impact of the Omnibus proposal on the CSRD,
and what impact internal and external influences have shaping these perceptions. Using a
qualitative research design, the study combines existing literature with empirical data gathered
through interviews with sustainability professionals involved in reporting practices. The
analysis... (More)
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 perceive the impact of the Omnibus proposal on the CSRD,
and what impact internal and external influences have shaping these perceptions. Using a
qualitative research design, the study combines existing literature with empirical data gathered
through interviews with sustainability professionals involved in reporting practices. The
analysis is guided by institutional theory, stakeholder theory, and legitimacy theory to examine
how professionals interpret the recent regulatory changes and respond to organisational and
societal pressures. The findings reveal that although sustainability professionals recognised the
CSRD as highly complex and resource intensive, the Omnibus proposal was not generally
perceived as a meaningful simplification. Instead, many participants associated the regulatory
changes with uncertainty, wasted resources, shifting priorities, and concerns over reduced
transparency and comparability. The study further demonstrates that perceptions of
sustainability reporting are strongly influenced by both internal and external factors, including
managerial priorities, stakeholder expectations, competitors, and societal demands for
transparency. This study concludes that sustainability reporting is not driven solely by
regulation, but also by growing stakeholder expectations and the broader integration of
sustainability within organisations and society. (Less)
Please use this url to cite or link to this publication:
author
Cederlund, Richard LU and Steger, Emma
supervisor
organization
course
SMMP40 20261
year
type
H2 - Master's Degree (Two Years)
subject
keywords
Omnibus proposal, Sustainability reporting, CSRD, ESRS, Sustainability professionals, Perception, Regulatory change, Stakeholders, Value creation
language
English
id
9234768
date added to LUP
2026-06-10 09:54:53
date last changed
2026-06-10 09:54:53
@misc{9234768,
  abstract     = {{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 perceive the impact of the Omnibus proposal on the CSRD, 
and what impact internal and external influences have shaping these perceptions. Using a 
qualitative research design, the study combines existing literature with empirical data gathered 
through interviews with sustainability professionals involved in reporting practices. The 
analysis is guided by institutional theory, stakeholder theory, and legitimacy theory to examine 
how professionals interpret the recent regulatory changes and respond to organisational and 
societal pressures. The findings reveal that although sustainability professionals recognised the 
CSRD as highly complex and resource intensive, the Omnibus proposal was not generally 
perceived as a meaningful simplification. Instead, many participants associated the regulatory 
changes with uncertainty, wasted resources, shifting priorities, and concerns over reduced 
transparency and comparability. The study further demonstrates that perceptions of 
sustainability reporting are strongly influenced by both internal and external factors, including 
managerial priorities, stakeholder expectations, competitors, and societal demands for 
transparency. This study concludes that sustainability reporting is not driven solely by 
regulation, but also by growing stakeholder expectations and the broader integration of 
sustainability within organisations and society.}},
  author       = {{Cederlund, Richard and Steger, Emma}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Between Regulation and Reality: Sustainability Professionals’ Perceptions of the EU Omnibus on the CSRD}},
  year         = {{2026}},
}