Sustainability Reporting in Times of Regulatory Change

Sustainability reporting is currently undergoing a profound transformation. Evolving regulatory requirements — particularly the introduction of the CSRD, ESRS, and the EU Omnibus Package — are reshaping not only the scope but also the strategic relevance of sustainability disclosures for companies.
On 23 January 2026, the ESTAINIUM Association hosted its first Expert Talk, bringing together members and guests to explore these developments and their practical implications.

Our Speaker
Valerio Mazzeschi, Group ESG Manager at EGLA, delivered a comprehensive and practice-oriented overview of the evolution of sustainability reporting — from voluntary frameworks to mandatory regulatory standards.

Key Topics Covered
During the Expert Talk, the following topics were discussed in depth:
• The development and positioning of key regulatory milestones such as CSRD, ESRS, and the EU Omnibus Package
• The practical impact of sustainability reporting on corporate strategy, organisation, processes, and culture
• Clarification on the applicability of CSRD and ESRS for companies of different sizes and locations
• The role of alternative standards such as GRI and EcoVadis
• Sector-specific sustainability challenges, including lifecycle considerations for solar panels
• Sustainability reporting as a strategic management tool, not merely a compliance exercise — even for smaller companies

Moderation & Discussion
The session was moderated by our Chairman Gunter Beitinger, who fostered an open and engaging exchange with participants and encouraged insightful questions from the audience.

Conclusion
A sincere thank you to Valerio for his clear explanations, thoughtful responses, and valuable insights. His contribution highlighted how companies can approach sustainability reporting in a pragmatic, efficient, and strategically meaningful way.
We look forward to continuing these Expert Talks and further strengthening knowledge exchange within the ESTAINIUM community.