The proposed delays and exemptions, particularly for smaller and non-EU companies, may seem like a short-term relief for businesses, but they risk creating deeper fragmentation, investor uncertainty, and regulatory misalignment across the Single Market. These shifts also send the wrong signal at a time when global momentum for climate and social accountability is accelerating.
At COVERE², we see firsthand how sustainability reporting, when supported with the right tools, is a strategic asset, not a burden. Diluting these frameworks not only undermines transparency and resilience, but also places responsible businesses at a competitive disadvantage. Instead of scaling back, now is the moment to double down on credible, science-based data and coordinated standards that enable companies of all sizes to navigate the transition.