This thesis investigates how organisations implement or prepare to implement the simplified Omnibus proposals under the CSRD and how these changes affect the practical reporting burden of sustainability reporting.

The study follows a qualitative Design Science Research approach. Expert interviews were used to examine organisational awareness, interpretation, preparation, and perceived reporting burden in relation to CSRD and Omnibus-related developments. The empirical findings were used to derive organisational requirements and develop an Excel-based prototype of an Integrated Regulatory Response Framework. The artifact is designed to support regulatory monitoring, organisational interpretation, external guidance integration, cross-functional coordination, decision documentation, and follow-up tracking.

The findings show that the Omnibus simplification proposals may provide partial relief, particularly by reducing selected reporting expectations or extending preparation time. However, they do not remove the broader organisational complexity of sustainability reporting. Instead, the findings suggest that parts of the reporting burden may shift from disclosure preparation towards interpretation, monitoring, coordination, governance, documentation, and assurance readiness.The thesis contributes to theory by extending understanding of regulatory simplification as an organisational sensemaking, coordination, and implementation challenge. It contributes to business practice by developing a practical artifact that supports a structured and traceable response to CSRD and Omnibus-related regulatory developments. The evaluation remains formative, as the refined prototype was not tested with multiple organisational users in a full organisational implementation setting. The artifact does not replace legal, audit, or expert judgement, but provides a practical support mechanism for organisations managing sustainability reporting uncertainty.