Geschäftsführender Partner, Diplom-Kaufmann, Steuerberater, Wirtschaftsprüfer
KI BildService
Sustainability reporting
We support you from defining the scope of reporting, through data collection and preparation, to the production of the sustainability report.
Creating transparency together
The requirements for sustainability reporting continue to develop. At the same time, companies face the question of which requirements are relevant to them and how sustainability information can be prepared in a structured, traceable and reliable way.
Depending on company size, business model and objectives, different reporting standards and frameworks come into question, for example the CSRD with the ESRS or the VSME standard. We support you in determining the framework that suits your company, collecting relevant information and preparing it in a structured way for transparent and traceable reporting.
Preparing a sustainability report: integrating ESG data into transparent and standardised reports
Sustainability reporting under the CSRD
The Corporate Sustainability Reporting Directive (CSRD) obliges certain companies to provide comprehensive and standardised sustainability reporting. The European Sustainability Reporting Standards (ESRS) specify which information on environmental, social and governance topics is to be reported and how it is to be prepared.
We support you in implementing the CSRD requirements and guide you through the entire sustainability reporting process. This includes in particular classifying the relevant requirements, the materiality assessment, identifying and collecting the data required, developing suitable processes and structures, and preparing the sustainability information for reporting. In this way, we work together to create a reliable basis for a transparent and traceable sustainability report.
Sustainability reporting under the VSME
The VSME standard (Voluntary Sustainability Reporting Standard for non-listed SMEs) offers small and medium-sized enterprises a practical entry into sustainability reporting. The Basic Module of the VSME standard covers the most important sustainability topics. The Comprehensive Module can cover additional disclosure requirements. Both contain information on environmental, social and governance topics. We support you in determining the scope of reporting and implementing the requirements, and we prepare a meaningful and forward-looking report together with you.
What the report contains
- A presentation of your business strategy and the integration of sustainability aspects
- Detailed information on governance, environmental and social aspects, including measures, progress and targets
- Figures-based presentations of relevant indicators such as energy consumption, emissions and resource management, supplemented by qualitative explanations
Contacts
The experts to match.
Diplom-Kaufmann, Steuerberater, Wirtschaftsprüfer
Partner, Diplom-Kaufmann, Steuerberater, Fachberater für Vermögens- und Finanzplanung (DStV e.V.), Fachberater für Controlling und Finanzwirtschaft (DStV e.V.)
ESG-Auditorin
ESG-Auditorin
Frequently asked questions about sustainability reporting
Answers to the questions our clients ask us most often about sustainability reporting.
Where does the sustainability report go?
The sustainability report is integrated into your management report as a separate section.
What does the report offer beyond disclosure?
A sustainability report creates transparency about your company's sustainability performance and makes developments, risks and fields of action visible. The report helps you to steer sustainability strategically, to address the expectations of stakeholders and investors and to strengthen your own positioning in the market. At the same time, it provides a robust basis for dialogue with customers, employees, business partners and other stakeholder groups.
Which companies must report under the CSRD, and from when?
Whether your company must report under the CSRD, and from which financial year, depends on the rules in force at the time and on your specific company situation. We will work with you to check which requirements apply to your company and which reporting period is relevant.
What is the difference between CSRD, ESRS and VSME?
The CSRD forms the European legal framework for sustainability reporting. The ESRS contain the detailed reporting requirements for companies that fall under the CSRD. The VSME is a voluntary reporting standard, designed proportionately, for smaller companies. The European Commission describes it as a voluntary standard for smaller companies outside the scope of the CSRD.
Can we carry over information from the previous year's report?
The previous year's report is a helpful basis, but should not be carried over unchanged. For the new reporting period, the information must be updated, for example on indicators, measures, targets and developments in the company.
Is a report under the VSME shorter than CSRD reporting?
Yes. The VSME is considerably more compact and geared to smaller companies. It comprises fewer and more focused disclosures than CSRD reporting under the ESRS. A report under the VSME is not, however, merely a shortened CSRD report.
In dialogue with you
Would you like to find out more about the various areas of sustainability from our experts right now? If you would like to know more about individual measures, initiatives and goals, take a look at our sustainability report (available in German only). Posts: “VSME: simplified sustainability reporting for SMEs” (Article available in German only), “VSME in brief: which companies are affected? Features and requirements” (Article available in German only) and “How a sustainability report under the CSRD comes about, from the value chain to the materiality matrix” (Article available in German only).
Contact
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