Q&A: Saskia van Gendt, CSO at Blue Yonder on the EU Omnibus

Please introduce yourself and your role

I am Saskia van Gendt, an environmental scientist with 18 years of experience in sustainability working across consumer products, retail, government, and manufacturing.

Since 2023, I’ve served as Chief Sustainability Officer at Blue Yonder, where I lead the development and execution of our global sustainability strategy.

My role focuses on driving sustainability initiatives into our product roadmaps and across the company. As a provider of supply chain software solutions with more than 3,000 global customers, Blue Yonder is committed to helping customers prevent waste at every point in the supply chain.  

What impact could the EU Omnibus Directive have on reporting burdens?

The EU Omnibus Directive aims to ease the reporting burden of the EU’s sustainability framework, particularly for small- and medium-sized enterprises (SMEs). It amends elements of the Corporate Sustainability Reporting Directive (CSRD), offering more realistic timelines and scoping for companies that often lack the resources of large firms.

Some view this as a step back from transparency, but I see it as a necessary recalibration. Sustainability teams are increasingly stretched, spending disproportionate time on compliance rather than impact. The Omnibus gives companies, especially SMEs, breathing room to focus on initiatives that actually drive environmental and social progress.

By shifting away from one-size-fits-all requirements, the Directive still maintains accountability where it matters most. Larger companies responsible for the bulk of emissions and equipped with greater resources remain within scope. In contrast, SMEs, which account for a smaller share of emissions, get space to innovate and adapt.

Importantly, the Omnibus doesn’t alter more direct climate tools like the EU Emissions Trading System. Large financial institutions are also resetting their standards to require sustainability performance. For example, Norges Bank Investment Management, who manage over €1.5 trillion in assets and hold stakes in over 9,000 companies, is requiring their companies to have Science Based Targets and transparent reporting aligned with third-party standards. These remain powerful drivers of emissions reductions. The Omnibus simply ensures that reporting aligns more proportionately with company size and capacity, reducing unnecessary administrative strain without compromising the EU’s climate ambitions.

How might the Omnibus impact smaller and larger companies differently?

One of the most significant changes is that many smaller companies will no longer be required to report at all. This pragmatic move helps restore focus on outcomes rather than process. Instead of being weighed down by compliance, SMEs can direct limited resources toward innovation and operational improvements.

SMEs are central to the EU’s economic and innovation landscape. The European Commission highlights that they are “at the heart of innovation and entrepreneurship.” Lifting the reporting obligation allows them to pursue sustainability in ways that are flexible, practical, and mission-aligned.

That said, not all SMEs are starting from scratch. Those that already track their impacts or emissions - either to meet customer expectations or to drive their own values - may now have an opportunity to lead. They’re not required to report, but doing so voluntarily can build trust and differentiate them in the market. Larger companies are still bound by CSRD and will be looking for supply chain partners that are aligned and transparent.

For large companies, the Omnibus offers some clarity by refining scoping and timelines. It doesn’t reduce their obligations, but it can help streamline compliance planning. They may also benefit from having more agile, focused SME partners who aren’t overburdened by complex disclosure rules.

Ultimately, this regulatory reset balances ambition with practicality. It creates a space where both large and small businesses can contribute meaningfully to sustainability goals, on terms that match their capabilities.

How might the Omnibus impact innovation?

The Omnibus could have a positive effect on innovation, particularly for SMEs. Reporting requirements, while important, can be resource-intensive, taking time away from product development, process improvement, or sustainability initiatives. By easing those demands, the Directive allows smaller firms to focus on creating impact, rather than documenting it.

Given that SMEs drive a large share of innovation across Europe, this flexibility could be key to unlocking new ideas and technologies. They can now pursue market or mission-driven sustainability strategies without needing to navigate extensive regulatory frameworks.

At the same time, the reduced requirement for transparency introduces trade-offs. Without reporting, some companies may deprioritise sustainability. This is where leadership becomes crucial. SMEs that continue to assess and share their impacts, even without a mandate, can build credibility and form stronger partnerships with customers and investors. Businesses acting on climate change will appeal to the overwhelming majority of people who want to see more action on climate change – up to 89% according to the People’s Climate Vote 2024, a study conducted by a program of the United Nations.

For larger companies, the Omnibus changes little in terms of obligations, but it may encourage a shift in how innovation is supported across the supply chain. With fewer reporting barriers, smaller suppliers can be more agile, responsive, and collaborative, potentially leading to more effective innovations at scale.

In essence, the Omnibus encourages a shift from compliance-driven sustainability to initiative-driven innovation. It sets the stage for impact-led approaches that are better suited to each company’s size and context.

What advice do you have for leaders navigating Omnibus?

Leaders should view the Omnibus not as a weakening of standards, but as a chance to align strategy with a more flexible regulatory landscape. For companies still in scope, especially large multinationals, this is the time to invest in robust data systems and ESG tools. Doing so can simplify reporting and help transform compliance into performance insight.

For SMEs, the absence of a reporting mandate doesn’t mean sustainability becomes optional. Rather, it’s a chance to take ownership, focusing on what matters most for their business, values, and customers. Those that maintain transparency and impact tracking will be better positioned for future regulation, partnerships, or customer expectations.

The Omnibus also creates a more consistent and comparable reporting environment. For companies that do report, it allows clearer benchmarking and evaluation of sustainability metrics, boosting accountability and enabling stakeholders to make better-informed decisions.

Finally, sustainability leaders should keep the bigger picture in view. Regulatory changes are part of a broader shift toward a more sustainable economy. The real opportunity lies in using these changes to strengthen internal alignment, integrate sustainability into long-term strategy, and build a competitive edge in a values-driven market.