IMD business school for management and leadership courses

Latest Articles
Article
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…

Sustainability
By Rebecca Elliott Carballo, Florian Hoos, Giulia Neri-Castracane and Sara Ratti
in The European Business Review
18 March 2026
The exemption illusion: Why European SMEs still need sustainability data post-omnibus
By Rebecca Elliott Carballo Florian Hoos Giulia Neri-Castracane and Sara Ratti
in The European Business Review 18 March 2026
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…
Contact

Research Information & Knowledge Hub for additional information on IMD publications