At Flügger, ESG transparency has been an integral part of our business for many years, not a separate reporting track. Our latest annual report was fully CSRD-compliant and accompanied by an auditor’s statement (limited assurance). For us, ESG transparency is about trust, documentation and real improvements.

Therefore, the EU’s adjustment of the CSRD requirements has given rise to both relief and reflection. Not because transparency has become less important, but because the balance between insight and the burden of documentation is crucial to whether reporting creates value.

With CSRD Omnibus and the new thresholds, Flügger now falls outside the scope. This is not a step backwards. We are not getting rid of transparency – we are getting rid of the bureaucracy surrounding it. And this allows us to focus even more specifically on the documentation that our customers and partners actually request.

A necessary task of tidying up

The past two years of preparations have made us more data-driven and given us a much clearer understanding of our value chain and our impact. We now have a better understanding of where data creates value – and where reporting risks becoming an objective for its own sake.

We will continue with the process of tidying up.

When we are no longer bound by the burden of CSRD requirements, we will have more freedom to prioritise the information that matters most to the building industry: content, indoor climate impact, health, environment and documentation supporting our quality.

We will continue to rely on upcoming standards, but with fewer data points and a greater focus on information that creates real transparency and value.

Fewer requirements, but higher ambitions

We have strengthened our data discipline and processes. This allows us to continue reporting ambitiously – not because we have to, but because it strengthens confidence in our products and our company.

At the same time, we are concerned that many companies are now falling completely outside the common European framework. Without comparability, we risk a more fragmented ESG landscape with reduced transparency in value chains.

The scaling back of the CSRD should not lead to lower ambitions, but to a sharper focus on what actually makes a difference. Less bureaucracy. More transparency.

Reporting is not a goal in itself. When it makes sense, it strengthens decisions and cooperation. When it becomes too detailed, it loses relevance.

This is the balance that Flügger will continue to strive for – as a company and as part of a European and global value chain.