Why Voluntary Sustainability Reporting Is Increasing: What Businesses Can Learn from New EFRAG and CSRD Developments

Sustainability reporting has evolved rapidly. After the EU’s Omnibus decision, thousands of companies were removed from the CSRD scope. You might expect them to reduce their reporting efforts. But the opposite is true. According to new research, 90% of companies no longer obligated to report under CSRD plan to continue or expand their sustainability reporting.

At the same time, EFRAG announced it will collaborate with large companies to develop a voluntary sustainability reporting standard—a major step toward a more accessible European reporting framework.

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Companies removed from CSRD continue reporting voluntarily

Osapiens surveyed more than 400 European companies with over 1,000 employees. Even after losing their CSRD obligation:

• 90% plan to maintain or expand sustainability reporting

• 86% can continue reporting at CSRD‑level

• 90% already integrate sustainability data into financial reporting

Why do they continue?

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Companies see clear business value

Respondents identified benefits such as:

• improved visibility of climate, supply chain and operational risks (49%)

• stronger investor confidence and ESG responsiveness (44%)

• meeting customer and partner expectations (44%)

• better alignment between financial and sustainability decision‑making (43%)

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EFRAG develops voluntary reporting standard

While CSRD remains mandatory for large companies, EFRAG now explores a voluntary standard for businesses outside the scope.

EFRAG aims to determine:

1. which ESG information is decision‑relevant
2. how companies can report voluntarily yet consistently
3. which topics deserve priority
4. how voluntary reporting can align with ESRS principles
5. how to ensure transparency without administrative burden

This voluntary framework will help businesses that want to report sustainably without the full weight of CSRD.

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Why this matters for your business

Three important insights emerge.

1. Sustainability reporting is becoming a market norm

Customers, financial institutions and partners continue to demand ESG data, regardless of CSRD status.

2. Companies benefit from improved decision‑making

Sustainability data guides:

• risk management• operational planning• innovation• investment decisions

3. Supply‑chain expectations remain

Even if you’re not obligated under CSRD, larger companies may still ask for your sustainability data.

Voluntary reporting builds trust and strengthens your competitive position.

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How to get started with voluntary reporting

Eevery helps companies follow a simple, practical approach.

Step 1: Gain insight

With the Impact Scan you quickly discover:

• your biggest risks

• key opportunities

• where you can take immediate action

Step 2: Build a strategy that fits your business

Our Strategic Impact approach helps you:

• identify priorities

• set achievable goals

• create a structured roadmap

Step 3: Build transparent, structured reporting

With Insights & Reporting you can:

• collect and structure ESG‑data

• align with ESRS principles

• meet customer and investor expectations

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Why now is the right time to begin

Starting early gives you:

• an advantage when regulations expand

• stronger relationships with customers and partners

• better risk insights• more efficient operation

s• a future‑proof business model

Companies that take early action will be ahead of the curve.

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Ready to take the next step?

Eevery helps you make sustainability reporting simple, accessible and valuable.

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