On April 10th, Intire hosted an online strategy session that broke away from the traditional one-way webinar format. Rather than simply presenting updates, we created space for professionals from a range of sectors to actively exchange ideas, challenges, and responses to the Omnibus proposal. 

In small breakout groups, participants shared how the simplification of CSRD reporting requirements is playing out in their organization. Some are using the breathing room to sharpen their strategy. Others are questioning how to maintain momentum when regulatory pressure eases. In this blog, we explore what professionals are doing to adapt, offering practical insights and reflections from the field. 

Simplification: creating strategic focus or risking a loss of urgency? 

Several participants have embraced the CSRD simplification as a chance to refocus. With fewer mandatory datapoints, their organizations are finding new space to prioritize material topics and tailor their reporting to their sustainability strategy. For those with a structured approach to the topic, the reduced complexity offers a welcome shift from reactive data gathering to forward-looking decision-making. 

In some organizations, however, simplification also brings risk. Some professionals shared that it has led to a reduced sense of urgency and internal engagement. Without the external pressure of strict requirements or auditor scrutiny, some sustainability teams are struggling to keep momentum.  

Instead of embedding sustainability into the business model, some teams are defaulting to a compliance-only mindset: collecting just enough data to satisfy client requests or internal reporting checklists. Another participant highlighted the risks of adding capacity where what’s really needed is a shift in approach. 

Meanwhile, companies that were already well underway with full CSRD preparations are now reassessing their approach. They’re focused on protecting the work they’ve already done and making sure it still adds value under the new, simplified rules. Several professionals expressed concern that the changes feel too black-and-white, leaving little flexibility for phased or tailored implementation. 

Strategy vs. regulation: reclaiming the driver’s seat 

Across the discussions, one message was clear: strategy should lead, not follow. While regulation provides a valuable framework, many participants emphasized that the most impactful sustainability efforts are grounded in the organization’s own priorities, not just in the regulatory requirements.  

Many professionals reported that their sustainability strategies were already well established before CSRD entered the picture. For them, the regulation is seen as an accountability tool, but not the reason for the strategy itself. Several participants also noted that their organizations intentionally report beyond the minimum requirements, viewing this as a way to distinguish their organization and reinforce long-term commitments. 

That said, there was a shared concern that CSRD risks becoming a goal in itself. Several warned that organizations could fall into the trap of seeing the regulation as a goal in itself, whereas it would be more effective if used as a steering tool to support pre-existing or evolving ambitions and strategies. 

Maintaining commitment when others step back 

As the regulatory burden shifts, some professionals are seeing a domino effect, particularly where public disclosure is not yet widely practiced. In such environments, companies often follow the lead of their pears, scaling back when others do the same. 

Despite that, many companies are staying the course. Many participants state that for their organizations, sustainability reporting is tied directly to long-term resilience, innovation, and stakeholder trust. These organizations are continuing to report not because they have to, but because the see strategic value in doing so. 

At the same time, participants drew attention to the limitation of the ESRS framework for certain sectors. Some are opting to combine CSRD compliance with sector-specific frameworks that provide more practical or relevant insights, allowing them to maintain consistency with their strategic goals while still meeting legal obligations. 

Sustainability as a strategic investment, not a luxury 

Is sustainability a luxury only being afforded to profitable companies? This question triggered a range of reactions. Many rejected the idea, pointing out that sustainable practices can open new markets, reduce risks, and drive innovation. Yet participants acknowledged the very real cost of reporting, especially for smaller organizations. For companies with tight margins, sustainability can feel like a challenge, especially when verification and implementation requirements pile up. 

In global supply chain, the pressure from European companies to provide ESG data is straining smaller or less-resourced suppliers. Several professionals emphasized the need for realistic expectations and strategic capacity building, not only internally, but across entire value chains. This kind of system-level thinking is increasingly seen as a strategic responsibility, not just a reporting requirement. 

Reporting beyond the optics

Most participants rejected the idea that sustainability reporting is merely a marketing tool. Instead, many described how the CSRD framework is helping their organizations move from intent to action, embedding sustainability into strategic decision-making, not just communications. 

Many noted that still, the risk of superficial reporting remains, especially without strong leadership support. Simplification can be beneficial, but only when it helps sharpen focus on long-term goals, rather than becoming a reason to lower the bar. Some participants even shared that their organizations deliberately focus on strategy first, then reporting, to ensure that the data they collect serves a purpose beyond compliance. 

Final reflections: finding the right balance 

What stood out across all discussions was the shared need for balance: space to focus on what matters most, without losing the drive for progress. While the Omnibus simplification is reshaping how companies approach reporting, the more significant shift is happening internally. Across sectors, professionals are reassessing how to align regulatory compliance with long-term strategy: deciding what to scale back, where to double down, and how to make reporting work for their organization, not just their auditor. The key takeaway? Simplification isn’t an invitation to do less, it’s a chance to do better. When strategy takes the lead and regulation provides structure, sustainability reporting becomes more than a requirement: it becomes a tool for creating long-term value. 

Curious for more?

Are you interested to see how we can support your organization in navigating sustainability strategy and reporting? Feel free to reach out to one of our consultants.  

To stay informed about future strategy sessions, roundtables, and practical updates on CSRD implementation, follow us on LinkedIn or visit our events page.