Sustainability
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ESRS E1
The ESRS E1 “Climate Change” discloses how companies must report on their greenhouse gas emissions, energy consumption, and related risks, opportunities, and control measures. Whether and to what extent this information is provided depends, as with all topic-specific ESRS, on the materiality analysis. In practice, climate change is considered material for most companies because almost…
ESRS explained simply
The ESRS (European Sustainability Reporting Standards) are an important element in the ESG area. In this article you will find out exactly what it is, whether it affects your company and how you can implement it optimally. What are the European Sustainability Reporting Standards (ESRS)? The European Sustainability Reporting Standards (ESRS) are a binding set…
Double Materiality Assessment
The double materiality assessment is a key instrument of modern sustainability reporting and forms the basis for compliance with the CSRD guidelines. This assessment enables companies to systematically assess which sustainability topics are relevant for their reporting. It considers the company’s impact on the environment and society, as well as the financial risks and opportunities…
ESG criteria
Sustainability is one of the key issues for companies. But how can sustainable business be made quantifiable and measurable? This is where the ESG criteria come into play, which originally come from the financial sector. The abbreviation stands for “Environmental Social Governance ” . The criteria can be used to review and evaluate the three…
Sustainability report
The Corporate Sustainability Reporting Directive (CSRD) requires more companies in the EU to prepare a sustainability report. For example, while 500 companies in Germany were previously affected by this regulation, this number rose to 15,000 in 2024. If you want to find out whether your company is subject to the CSRD directive, what needs to…
Sustainability in the company
When it comes to the success of companies, sustainability has long been one of the key factors. Sustainability management is no longer just a competitive advantage but an essential basis for effective business. Entrepreneurs are faced with the challenge of reconciling economic interests and sustainability criteria. At the same time, in addition to sustainability reporting,…