12 March 2026

Nine in ten companies descoped from CSRD will continue reporting, Osapiens finds

Nine in ten companies that are no longer required to comply with the CSRD will continue reporting sustainability-related information, according to a survey by Mannheim-based sustainability software firm Osapiens.

Over 400 professionals from European companies with over 1,000 employees were surveyed, 24% of which are expected to fall outside the scope of the CSRD following the Omnibus I amendments.

Out of the descoped companies that will continue reporting, 86% plan to do so in line with the requirements set out in the ESRS.

 

Full study