The Spanish daily ABC, in its feature “Europe seeks a complex formula to balance profitability and sustainability” (ABC Empresa, 12 October 2025), featured the analysis of María Fernanda López Mayoral, lecturer in Corporate Social Responsibility and Sustainable Development at CMI Higher Education, on the European Union’s Sustainability Omnibus Package.
The piece, by Alberto Velázquez, examines Brussels’ attempt to cut the administrative burden on companies (around 25% for large firms and 35% for SMEs) without lowering the environmental ambition of the European Green Deal, with the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CS3D) at the heart of the debate. Alongside our lecturer, the article gathers the views of Cepyme, the European Parliament, the consultancy Transcendent and the World Compliance Association.
Proportionality without giving up competitiveness
Speaking from academia, López Mayoral argues that the new rules “reinforce the importance of reporting obligations being proportionate and adapted to the reality of each sector. The legislation should drive greater effectiveness in meeting sustainability objectives, in both content and timing, without neglecting competitiveness, transparency and responsible innovation within the Spanish business fabric”.
Sustainability as a style of leadership
For our lecturer, sustainability is not merely a legal obligation but a new style of leadership “based on awareness, collaboration and purpose, which enables a gradual and fair green transition that balances business growth with human development”. A model that makes it possible “to promote honest, responsible, science-based management, where sustainability and competitiveness are intrinsic and mutually reinforcing, for a more innovative and sustainable planet”.
Fewer barriers for SMEs
On adapting the due diligence directive to small and medium-sized enterprises, López Mayoral stresses the importance of “removing operational barriers, given their more limited financial, technical and human resources. It is essential that the legislation includes support mechanisms (such as public aid schemes, specialised training, adapted digital tools and staggered deadlines) to ease their transition towards high standards”.
A vision taught at CMI
This approach, which brings together sustainability, competitiveness and conscious leadership, is what María Fernanda López Mayoral teaches at CMI Higher Education on the Master’s in CSR and Sustainability, the Specialist in Quality Management and CSR and the Expert in CSR and Sustainability. She holds master’s degrees in Sales Management and in Digital Transformation and is President of Ideas Iberoamericanas.
