By Yannick Lucotte, Associate Professor at the University of Orléans & Research member of the Laboratoire d'Economie d'Orléans (LEO), affiliated Researcher at PSB Paris School of Business

In this article, Yannick Lucotte examines the specific consequences for the banking sector of the adoption of the Omnibus package on sustainability reporting, and the tensions it creates in terms of access to extra-financial information.In this article, Yannick Lucotte examines the specific consequences of the Omnibus package for sustainability reporting in the banking sector, the tensions it creates in access to non-financial information, and the way in which financial establishments must now organize their own trajectory in a less legible but no less demanding landscape.

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