The evolving landscape of Environmental, Social and Governance (ESG) reporting has gone through lots of different stages throughout the years. From the introduction of the Non-Financial Reporting Directive (NFRD) in 2014 up to the Omnibus Proposal in February 2025.


In light of this shifting regulatory environment, BDO’s Sustainability experts created a comprehensive white paper about the importance of so-called ‘no-regret’ actions. These sustainable initiatives help you make your business thrive in a volatile market.

The current period of uncertainty represents an opportunity for you to reassess your ESG strategies. As the market matures, effective ESG actions are transitioning from mere compliance to becoming integral to your business success.

What you’ll gain from this white paper

To help you determine what your next move in terms of ESG and sustainability should be, the white paper covers the following topics:
  • The impact of the Omnibus Proposal for different types of companies
  • The no-regret moves, divided into three focus areas:
    • How to inform your stakeholders: voluntary reporting, third-party audit & labels, certificated and ratings
    • How to face the climate crisis: Greenhouse Gas Accounting & climate target setting
    • How to embed sustainability in your business: strategy & sustainable procurement
  • What to do now: next steps for each company type (listed companies, large companies, SMEs)

Now more than ever, you have the freedom to shape your ESG journey in a tailored and pragmatic way. Position yourself as leader in a future where sustainable business practices are increasingly demanded by your investors, customers, and society at large. 

This white paper shows you that competitiveness and sustainability are not mutually exclusive, but rather interconnected elements that drive long-term growth and innovation for your organisation.

Fill out this form to get your free white paper

Any questions? 

Don’t hesitate to contact our experts:

David Lenaerts
Venoot Financial Audit|
ESG & Sustainability
[email protected] 		Elisa Casazza
Advisor BDO Advisory |
ESG & Sustainability
[email protected]
David Lenaerts Elisa Casazza


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