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A true rollercoaster ride
For many sustainability officers, the past two years have undoubtedly been a true rollercoaster ride. Not long ago, ESG was a fixture in every executive meeting. Ambitions were high, as were the promises. Yet at the same time, everyone was consumed by the highly complex regulatory landscape — leaving little room for actual implementation.
Then, at the start of 2025, came the major backlash. The Omnibus Regulation did not merely call the regulatory framework into question — it destabilised the entire topic. Budgets were cut, and suddenly no one wanted to talk about sustainability anymore.
These days, Omnibus I is entering its final stretch at EU level — in all likelihood with radical restrictions on the scope of the CSRD, the Taxonomy, and the CSDDD, along with significantly reduced and diluted substantive requirements.
What can sustainability departments and companies do in times of tight budgets and a negative public image of the topic to still make an impact — and where does the potential lie in these uncertain times?
Think strategically rather than react
Those who merely react right now risk losing sight of the bigger picture. What is needed instead is a clear focus: which ESG topics create real value for the business?
Decarbonisation, Circular Economy, and supply chain transparency are not just regulatory requirements — they are risk management and innovation levers. Especially in times of tight budgets, it pays to understand the business logic behind ESG measures:
- Energy and resource efficiency reduces costs and emissions
- Sustainable procurement increases supply chain resilience
- Transparent data strengthens your position in banks' risk ratings
- A low Product Carbon Footprint is a sales argument with customers
Mini-checklist for strategic prioritisation
- Which ESG topics directly affect revenue, costs, or reputation?
- Where are there synergies with existing business projects (e.g. digitalisation, efficiency, innovation)?
- Which requirements from customers, banks, or investors carry the highest relevance?
Our recommendation:
Calculate the impact of measures per euro invested and demonstrate the business case. Many sustainability measures deliver savings in the first few years that exceed the original investment. NetCero's ESG Management module addresses exactly this — it enables not only a cost-benefit comparison per measure and tracking of goals and KPIs, but also integration with existing ISO management systems.
Prioritise data where it creates value
A major efficiency lever often lies in data processes. Many ESG teams spend countless hours on Excel spreadsheets, data requests, and alignment calls. This is exhausting — and takes valuable time away from strategic work.
Mini-checklist: How efficient is my ESG data process?
- How many people are involved, and are their roles clearly defined?
- How often does data need to be reconciled manually?
- How many hours per month go into Excel updates?
- Where do redundancies or sources of error arise?
- How quickly can I provide key figures to management, banks, or customers?
Our recommendation:
Even with a small budget, progress is achievable: software solutions like those from NetCero help to eliminate redundancies, automate manual processes, and greatly simplify collaboration across the organisation. They also ensure strong governance. This not only reduces costs but also prevents errors.
Communication with substance
Even under budget pressure, the rule holds: those who communicate nothing lose visibility. Credible ESG communication succeeds when it is fact-based, focused, and aligned with the corporate strategy. Rather than investing in glossy reports, concise progress updates, internal ESG dashboards, or clear narrative storylines can achieve more.
Mini-checklist: How fact-based and focused is our communication?
- Is the link between sustainability goals, corporate strategy, and risk management easy to understand?
- Does my communication focus on the truly relevant topics (especially from a business perspective = risks & opportunities)?
- Do I have reliable data and key figures to back every claim?
- Are we communicating tangible, practical measures from our core business?
Our recommendation:
A targeted report based on VSME or 'ESRS light', with a focus on quantitative metrics, strategic goals, and practical measures, helps make your efforts visible and creates accountability for new initiatives. Software tools can rapidly generate well-structured reports from existing data and documents — with minimal effort and cost.
Conclusion — Less resource, more impact
Budget cuts are no reason for inaction. Rather, they force a rethinking of ESG work: more strategic, more data-focused, more efficient.
Software tools can make an important contribution here and typically save more in the first year than they cost.
Those who set clear priorities, streamline processes, and leverage internal synergies increase their impact despite limited resources — while simultaneously strengthening the company's resilience.
