Let us establish your sustainability reporting together

A sustainability report is more than just fulfilling obligations

With a sustainability report, you can transparently present your performance and progress in terms of social, environmental and economic aspects. This strengthens trust among customers, employees and investors. The report also serves as a basis for developing and improving your sustainability strategy. 

Your path to a profitable sustainability report according to CSRD could look like this:

The principles of our work in sustainability reporting

Wir planen und gestalten für und mit Ihnen einen individuellen Prozess der Nachhaltigkeitsberichterstattung nach CSRD. Wir bieten, mit unserem Partner nunc sustainability , einen einzigartigen Mix aus fachlicher Expertise in der Berichtserstellung und Erfahrung in der Gestaltung von Prozessen. Als Transformationsexperten unterstützen wir Sie nicht nur bei der Erhebung und Analyse der Daten, Fakten und Zahlen. Wir legen besonderen Fokus auf die Weiterentwicklung Ihrer Organisation und der Menschen darin, sodass Nachhaltigkeit zum Selbstläufer wird.

The Corporate Sustainability Reporting Directive (CSRD)

The Non-Financial Reporting Directive (NFRD) has required large capital market-oriented companies to report on sustainability since 2017. The CSRD is a further development of the NFRD. It is intended to close gaps in the reporting regulations and gradually expand the group of obligated companies. It therefore specifies which companies are obliged to report on sustainability and when, and how this is to be structured;

Affected companies must report on how they deal with social and environmental challenges. Detailed specifications for the content of reporting are described in the European Sustainability Reporting Standards (ESRS). The harmonized standard is intended to ensure that companies provide reliable and comparable sustainability information in a transparent manner in order to enable an assessment by stakeholders and to offer the opportunity to redirect investments towards sustainable companies.

From 2025, unlisted companies will also be affected by the CSRD if they meet two of the following three criteria:

• Balance sheet total > 25 million euros
• Net sales > 50 million euros
• > 250 employees
  
  

Die neue CSRD-Richtlinie basiert auf der doppelten Wesentlichkeitsanalyse („Double Materiality“). Das bedeutet, dass Unternehmen sowohl die eigenen Auswirkungen auf ihre Umgebung, als auch die finanziellen Risiken und Chancen, die durch Nachhaltigkeitsaspekte von außen auf das Unternehmen einwirken, betrachten müssen. 

A number of frameworks are CSRD compliant.

There are many opinions on which standards and formats are most suitable for sustainability reporting and which contents are indispensable in such a report. The common standards are:

A voluntary sustainability reporting

If your company is not yet legally obliged to do so, you can position your company as a pioneer by voluntarily preparing a sustainability report before the obligation arises. You can improve operational practices and strengthen your credibility as a committed sustainability pioneer.

Your way to the sustainability report

There are various ways to prepare a sustainability report. This is largely dependent on the respective company situation. We support you in establishing a report preparation process that is customized for you.