Kristina Broger In December 2025, the EU presented the Omnibus proposal, aiming to significantly simplify the framework for sustainability reporting. Under the proposal, the group of companies required to report would be substantially reduced: in future, only companies with more than 1,000 employees and an annual net turnover exceeding €450 million would be obliged to disclose their social and environmental impacts in accordance with the Corporate Sustainability Reporting Directive (CSRD).
Less duty, more flexibility
In practical terms, this would mean that nine out of ten companies would no longer fall under mandatory reporting requirements. For many, this represents a noticeable reduction in workload. Others, however, see the new situation as an opportunity and consciously decide to continue disclosing their sustainability performance in a structured way. Companies such as the fashion manufacturer OLYMP are aligning with European standards even without a legal obligation. They regard sustainability reporting as a strategic tool to future-proof their business model, build trust among stakeholders and sharpen their positioning in a competitive market environment.
Transparent communication at OLYMP
A look at companies that have voluntarily reported in the past shows that investing in sustainability reporting can still be worthwhile. One example is the international fashion manufacturer OLYMP, headquartered in Bietigheim-Bissingen, Germany.
In 2024, after years of consistent sustainability communication, the company decided to prepare its sustainability report in line with CSRD requirements for the first time – despite not being legally required to do so.
‘Our aim was to communicate all sustainability activities transparently, to increase the comparability of our sustainability performance by aligning with applicable European standards, and thereby further strengthen our credibility,’ says Mark Bezner, owner and CEO of OLYMP.
In a first step, we worked with the fashion manufacturer to compile the necessary data, evaluated and structured it in a clear reporting concept, and produced the sustainability report in German and English. With its publication in October 2025, it became a reference point for future reporting cycles and, at the same time, a reliable foundation for well-founded, target group-oriented communication across various channels.
The advantages of voluntary sustainability reporting at a glance
- Greater transparency for the business model: a structured sustainability report creates clarity. The upstream double materiality analysis highlights where the company’s business model has positive and negative impacts. This fact-based transparency enables companies to design new products, optimise processes or improve supplier relationships with greater precision.
- Stronger negotiating power with stakeholders: Banks, trading partners and investors are increasingly requesting information on sustainability-related issues. A structured report provides comparable and substantiated answers. This strengthens companies’ negotiating position: financial institutions can better assess sustainability-oriented financing, potentially improving access to capital and lending conditions. Standardised disclosure also creates advantages with customers and business partners by enhancing credibility and opening up new business opportunities.
- Consistent communication and protection against reputational damage: A sustainability report centralises data and evidence, increasing internal efficiency and reducing coordination efforts. It helps prevent contradictory statements and miscommunication. Marketing teams gain access to verified figures for campaigns, sales teams obtain solid arguments for customer discussions, HR departments find material for employer branding and recruiting, and corporate communications can rely on a robust pool of facts for press and media relations.
- Breaking down silos and strengthening internal collaboration: The reporting process brings together departments that otherwise rarely collaborate. Sustainability, finance, purchasing and human resources must align data and priorities. While this initially requires time and coordination, it quickly pays off. Decisions are based on broader information, employees gain a clearer understanding of how their work contributes to sustainability goals, and future coordination becomes easier thanks to clarified responsibilities and processes.
How to get started
The benefits of sustainability reporting have long been evident. Achieving them is less about removing perceived bureaucratic hurdles and more about careful internal planning. Sustainability reporting is not an end in itself, but a strategic tool that requires preparation and clearly defined processes.
Companies that decide to report voluntarily face practical questions: How can the project be embedded within the organisation? What structures and responsibilities are needed?
Practical experience shows that top management plays a key role. When sustainability reporting is understood as part of the overall corporate strategy rather than as an isolated task assigned to a single department, acceptance across the organisation increases and the results are used more effectively? This approach is also reflected at OLYMP. Sustainability is strategically embedded in the family-owned company’s self-image and is understood as a responsibility towards people – within the company, at the point of sale and throughout the entire supply chain.
Materiality analysis serves as a strategic prioritisation tool. Addressing questions such as “Which sustainability issues actually influence the business model?” and “Which stakeholders should the report address?” at an early stage saves time later and ensures a focused approach.
Structured data management using tools and standardised documentation significantly simplifies the reporting process. It reduces search times and ensures traceability down to the smallest detail.
Voluntary reporting also offers greater flexibility in dealing with reporting standards. Unlike companies subject to mandatory reporting, voluntary reporters are not required to fulfil every requirement in full. Instead, they can set specific priorities and establish a foundation for future communication themes within their industry.
Finally, each reporting cycle provides valuable insights. Which processes worked well? Where did bottlenecks occur? Systematic reflection helps make subsequent reporting cycles more efficient and more focused.
At OLYMP, this learning process is firmly embedded. The sustainability report has become a central reference point for communication. It creates clarity about what the company stands for – transparency that is appreciated by stakeholders, brand fans and a wider audience interested in the company.
