On 24 November 2025, Prof. Dr. Christoph Pelger gave a presentation on the current challenges of EU sustainability reporting at the 3rd Sustainability Conference of the Best Business Association (BBA) in Passau. The presentation, entitled ‘CSRD, ESRS, Omnibus: Current Developments and Status Quo,’ addressed the delayed implementation of the CSRD Directive and the controversially discussed ESRS standards. Particular attention was paid to the effects of the ‘Omnibus Regulation,’ whose failure to be implemented to date is creating new uncertainties for many companies.
A more detailed report on the 3rd BBA Sustainability Conference can be found here.