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The exemption illusion: Why European SMEs still need sustainability data post-omnibus
European SMEs’ relief following the adoption of the EU’s Omnibus package may be misplaced. While their direct sustainability reporting obligations narrow, indirect obligations, contractual requirements, and greenwashing risks intensify. The truth is that there remain pressing reasons for SMEs to build sustainability data infrastructure, and do i…
By
Rebecca Elliott Carballo, Florian Hoos, Giulia Neri-Castracane and
Sara Ratti
18 March 2026
The exemption illusion: Why European SMEs still need sustainability data post-omnibus
Summary
European SMEs’ relief following the adoption of the EU’s Omnibus package may be misplaced. While their direct sustainability reporting obligations narrow, indirect obligations, contractual requirements, and greenwashing risks intensify. The truth is that there remain pressing reasons for SMEs to build sustainability data infrastructure, and do i…
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