Let us establish your sustainability reporting together

A sustainability report is more than just fulfilling obligations

With a sustainability report, you can present your performance and progress in relation to social, ecological and economic aspects in a transparent manner. This strengthens trust among customers, employees and investors. The report also serves as a basis for developing and improving your sustainability strategy. 

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 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
  
  

The new CSRD Directive is based on the double materiality analysis ("double materiality"). This means that companies must consider both their own impact on their environment and the financial risks and opportunities that external sustainability aspects have on the company. 

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

The principles of our work in sustainability reporting

We plan and design an individual sustainability reporting process for and with you in accordance with CSRD. With our partner we offer nunc sustainability a unique mix of technical expertise in report preparation and experience in process design. As transformation experts, we not only support you in collecting and analyzing data, facts and figures. We place a special focus on the further development of your organization and the people in it so that sustainability becomes a matter of course.

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 you are obliged to do so. 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.