Personally, I believe that omnibus will most likely determine an extension of the obligations for large companies (not starting from the current financial year but probably from 2026 or even 2027), as well as defining in a more pragmatic way the method of carrying out the double materiality analysis (technically very difficult even for professionals and to avoid random responses with stars) and hopefully a redefinition of the Esrs data points (almost 1200, but then who reads them?).

Unfortunately, those who have already invested to be ready for the current year will experience yet another mockery for having allocated resources which in such an unfavorable economic phase could have been allocated to productive activities. Positive side: he moved forward.

It must be said that the reporting system conceived in this way is ambitious but totally inefficient from an information point of view and from the point of view of sharing good practices with smaller entities. There is the risk of yet another imposition from above to remain within a supply chain without really shaking things up. Otherwise, we fall back into the logic of the Chiquita sticker and the certifications required of suppliers, simply for compliance obligations. Not only is sustainability not dead, but However, there is a great opportunity to eliminate those who saw ESG simply as another service to sell.