GBP Report January |

Türkisfarbene Mappen liegen auf einem schwarzen Tisch. Die Mappe haben die weiße Aufschrift "SFB/Transregio 266, Accounting for Transparency".

Majority of Companies Welcome Relaxation of Sustainability Reporting Requirements – but See Further Need for Reform

The omnibus initiative adopted by the European Union to amend numerous ESG (Environmental, Social, Governance) directives—particularly those relating to sustainability reporting and supply chain obligations—has met with broad approval among companies in Germany. This is demonstrated by the latest GBP Report from January 2026, which is based on survey data from almost 2,000 German companies. However, more than one in three medium-sized or large companies are in favor of even more extensive easing of reporting requirements There is also a strong demand for clearer regulations. Currently, considerable resources are being spent merely on understanding what exactly needs to be reported.

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