Sustainable action, transparent reporting:

We help you navigate through the jungle of current and emerging sustainability regulations and prepare you for reporting

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Sustainability Regulations & Reporting

Regulations

Achieve transparency in the jungle of sustainability regulations: Holistic consulting for a future-oriented positioning in your company

While new sustainability regulations and standards are constantly being published, the complexity of the regulatory requirements facing companies in terms of Environmental, Social and Governance (ESG) is increasing.

Which regulations affect you? Which standard suits your business context best? 
What implications do these new requirements have for day-to-day operations? And how can they be integrated and implemented as lean and efficient as possible in existing company structures?

We not only answer your questions about the regulatory framework for a future-proof positioning, but also navigate you through the complex jungle of sustainability regulations. In doing so, we go beyond merely understanding regulations and create structure and clarity for appropriate implementation support and empowerment. Depending on your level of ambition, we consider sustainability regulations that range from pure climate or environmental management to holistic sustainability management that includes reporting.

 

Reporting

From a sustainability reporting requirement to holistic transformation

The introduction of the Corporate Sustainability Reporting Directive (CSRD) will make sustainability reporting mandatory for the majority of companies as of the 2025 financial year. Companies should therefore be prepared to be able to report transparently, while also being able to include the right initiatives and results in their reports. Even for companies that are not subject to the CSRD but are indirectly affected by the requirements of their market competitors, a sustainability report is a supportive tool towards a sustainable economy for future generations.

Together, we help you to implement reporting requirements step by step, ensuring your company is fully prepared for reporting. We provide comprehensive support starting from the strategic groundwork to content development, and extending to technical assistance for implementing mandatory data points essential for disclosure. We also consider the associated processes and data strategies in order to standardize and automate the reporting capability within the existing organizational structures.

You will find answers to frequently asked questions about CSRD here.

Consulting Services for Regulations & Reporting

Transparency about current regulations

Your challenges:

  • Complexity of the constantly changing requirements of sustainability regulations
  • Effectively implementing regulatory requirements and integrating them into day-to-day operations

Our solution approach:

  • We help you understand the requirements of current and future sustainability regulations and frameworks (such as CSRD, EU Taxonomy, TCFD, SBTi, Supply Chain Act, CSDDD) and derive an appropriate ambition for you.
  • With our support, develop a company-specific and empowering action plan for the implementation of relevant regulations.
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Simple steps to enhance your reporting capability

Your challenges:

  • Lack of clarity on suitable reporting standards
  • Lack of guidance for the beginning of compliance in CSRD reporting as of next year
  • Lack of structure for effective implementation of reporting requirements

Our solution approach:

  • Develop an individual reporting strategy based on a reporting standard suitable for the company (e.g. ESRS, GRI, DNK, ... )
  • Enable sustainability reporting (reporting readiness, materiality analysis, strategic roadmap)
  • Identify & prioritize relevant sustainability topics (double materiality analysis)
  • Content development and technical implementation support for mandatory and material disclosure obligations and sustainability indicators
  • Establish standardized and automated reporting capabilities by implementing appropriate organizational structures, data management, and streamlined processes
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First steps towards reporting capability

CSRD readiness
  • Impact analysis & define the ambition level of sustainability 
  • Basics & general requirements of the CSRD
  • Inventory of current sustainability measures and ESG performance
  • Gap analysis to identify reporting capability
Double materiality analysis
  • Identify & prioritize relevant sustainability topics using a standardized procedure based on the principle of double materiality
  • Stakeholder analysis, product/service screening (inside-out analysis), risk analysis (outside-in analysis)
  • Action planning based on the results of the materiality matrix
Reporting concept
  • Develop a reporting concept based on the sustainability strategy and the double materiality analysis
  • Define a reporting strategy with a specific scope, target image and ambition level
  • Create a reporting roadmap: An implementation plan with prioritized goals, measures and responsibilities

Corporate Sustainability Reporting Directive (CSRD)

We provide support in sustainability reporting for your company. Find more information below:

  • What is the CSRD reporting requirement about?

    The Corporate Sustainability Reporting Directive (CSRD) is an EU directive on mandatory sustainability reporting by companies. It extends the scope of the NFRD reporting requirement and sets clear standards for Environmental, Social and corporate Governance (ESG criteria).

    The CSRD requires companies to publish an annual sustainability report (integrated into the company report/management report) with information, targets and specific data on their sustainability performance.

    The CSRD will lead to increased transparency and accountability by providing investors and other stakeholders with well-founded information. Transparent sustainability reporting enables companies to define their role in line with global sustainability goals and communicate this to the outside world.

     

  • Who is affected by the CSRD reporting requirement & when?

    The CSRD reporting requirement for sustainability will be gradually expanded over the next few years. The extent to which companies are affected will be measured by their size (in terms of employee numbers, turnover and balance sheet size).

    As of January 1, 2024, only companies that currently fall under the Non-Financial Reporting Directive (NFRD) will be affected by the CSRD. The first report must therefore be prepared in 2025 for the 2024 financial year.

    As of January 1, 2025, the reporting requirement will also apply to all large companies and parent companies of large groups. At least 2 of the following 3 criteria must be met: Companies with more than 250 employees, an annual turnover greater than €50 million and/or an annual balance sheet total greater than €25 million. For the 2025 financial year, the first report must be prepared at the beginning of 2026.

    As of January 1, 2026, capital market-oriented SMEs will also be affected by the reporting obligation, for which 2/3 of the following criteria must be met: more than 10 employees, more than €900,000 turnover, more than €450,000 balance sheet total. However, there is still an "opt-out" option for these companies until 2028.

  • What is the best way to prepare for the CSRD?

    Companies should prepare for the upcoming implementation by developing a robust sustainability strategy and continuously measuring, expanding and reporting on their sustainability performance through appropriate measures.

    The first step is to familiarize yourself with the European Sustainability Reporting Standards (ESRS) of the European Financial Reporting Advisory Group (EFRAG)  in order to understand the requirements for your own company. The next step is to compare the company's status quo with the requirements and develop a company-specific roadmap for implementing the reporting requirement. 

    The CSRD should not only be seen as a requirement for companies, but also as a structured framework for advancing their own sustainability transformation.

    We look forward to supporting you in implementing the CSRD reporting requirement through our various service packages.

Project Stories in Sustainability

  • Implementation plan for the sustainability strategy
  • Award-winning sustainability project
  • Scenarios for the future of the marine business
  • Vision and Idea Development for the Energy Sector
  • Corporate Sustainability @ Pfannenberg
  • Sustainability Strategy & Governance
  • Green Customer

Ansprechpartner Regularien & Berichterstattung

Lars Holländer

Head of Sustainability & Circular Economy

Stuttgart, Germany
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Fabienne Winter

Senior Consultant

Hamburg, Germany
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Alexandra Kardatzki

Consultant

Berlin, Germany
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Christian Grotebrune

Partner, Business Area Team Lead

Paderborn, Germany
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