ESG reporting: new obligations, new opportunities - for sustainable corporate success
ESG (Environmental, Social, Governance) is not just a legal requirement, but a central pillar for future-oriented companies. From 2025, ESG reporting will be mandatory for many companies in the EU.
However, this reporting offers far more than just the fulfillment of obligations: It is an opportunity to promote sustainable decisions, strengthen the company's image and build trust with customers, investors and partners.
Strategic ESG reporting enables companies to demonstrate their social responsibility and at the same time position themselves competitively in the long term.
Your path to successful
ESG reporting
Many companies are facing the challenge of complying with the EU's obligation to prepare an ESG sustainability report from 2025. However, ESG reporting is not just a legal requirement, but a strategic opportunity to position companies in a sustainable and future-proof way. A well-thought-out approach that includes both the development of an ESG strategy and technical implementation is crucial for success.
We support your company in developing a customized ESG strategy. We also offer you the technical expertise and support you with the implementation.
How you benefit: You receive a future-proof, technically coordinated infrastructure for efficient ESG sustainability reporting that ensures long-term success and customer satisfaction.
Our offer for download
Find out all the important details about our ESG reporting offering in our clear factsheet. Simply fill out the form to download it directly and gain valuable insights into the benefits and implementation options for your company.
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Well thought-out ESG reporting shows that your company is forward-looking and responsible.
- A clear signal to your stakeholders.
Use creative methods for your project launch!
Develop innovative methods that are tailored to the requirements of your company. Design thinking promotes creative problem solving and helps you to develop effective strategies for sustainable business processes.
What is
ESG reporting?
ESG reporting is the structured process in which companies evaluate and document their activities and their impact on the environment (environmental), society (social) and corporate governance. It is based on clearly defined framework conditions and criteria that oblige companies to continuously review and transparently disclose their sustainability measures.
The aim of ESG reporting is to create transparency and communicate the sustainable use of resources, social obligations and ethical corporate governance to the outside world. This is of great importance not only for investors, but also for customers, authorities and lenders, as ESG information is increasingly becoming the basis for decision-making processes.
Well-structured ESG reporting can help to gain the trust of stakeholders, minimize risks and ensure long-term competitiveness.
Who is obliged to carry out
ESG reporting?
ESG reporting will be mandatory for many companies in the EU from 2025. This obligation was introduced by the Corporate Sustainability Reporting Directive (CSRD) to ensure uniform and transparent reporting on environmental, social and governance issues. The CSRD replaces the previous Non-Financial Reporting Directive (NFRD) and significantly expands the group of companies subject to reporting requirements.
From 2025, all large companies in the EU will be obliged to prepare an ESG sustainability report. This applies to companies that meet at least two of the following criteria:
- More than 250 employees
- Net sales of over 50 million euros
- A balance sheet total of over 25 million euros
From 2026, the obligation will also be extended to listed small and medium-sized enterprises (SMEs), credit institutions and insurance companies that meet at least two of the following criteria:
- More than 10 employees
- Net sales over 700,000 euros
- Balance sheet total of over 350,000 euros
In addition, from 2028, non-EU companies with branches or subsidiaries in the EU must also prepare an ESG report if they generate net sales of over 150 million euros in the EU and have at least one EU branch.
Are you unsure
whether you are affected by the obligation?
The most important
ESG key figures
Companies are increasingly responsible for making their sustainability strategy transparent and disclosing ESG indicators. These indicators are crucial for assessing the environmental and social impact of a company and the quality of its corporate governance. Clear targets and measurability make it possible both to drive internal improvements and to create trust among investors and stakeholders.
The most important ESG indicators include
- CO₂ emissions: Total amount of greenhouse gases emitted by the company.
- Energy consumption: Consumption of renewable and non-renewable energy sources.
- Recyclable materials: Proportion of materials used that can be recycled or reused.
- Water consumption: amount of water consumed and measures to reduce water consumption.
- Waste management: quantity and type of waste produced and recycling rates.
- Employee satisfaction: results of employee surveys or fluctuation rates.
- Further training courses: Number and scope of training and further education courses offered.
- Pay: Ratio of salaries by gender and position, minimum wage violations.
- Diversity and inclusion: Percentage of employees by gender, age, ethnicity, etc.
- Occupational safety: number of accidents at work, sick leave and occupational safety measures.
- Compliance: Number of violations of laws or internal guidelines.
- Diversity on the Management Board: proportion of women and minorities on the Management Board and in management.
- Transparency: Number and scope of ESG reports and information published.
- Anti-corruption: Number and type of anti-corruption measures and guidelines for ethical behavior.
- Supervisory structures: Number of independent members on the Management Board and in the supervisory bodies.
Why is
ESG reporting important?
ESG reporting is becoming increasingly important in today's business world. Not only do companies need to comply with legal requirements, but they can also use ESG reporting as a strategic tool to realize long-term benefits. Here are the main reasons why ESG reporting is so important:
Advantages
for your company
The introduction and implementation of ESG reporting offers companies far more than just compliance with legal requirements. It brings numerous benefits that can both increase internal efficiency and improve the company's image:
Ready for deeper insights into ESG reporting?
Our webinars offer you in-depth insights into the most important aspects of ESG reporting. Learn how you can not only comply with legal requirements, but also use them strategically for your company. Register for upcoming webinars or watch recordings!
Frequently asked questions - ESG reporting
ESG reporting refers to a company's reporting on environmental, social and governance issues. It shows how a company performs in these areas and what measures it takes to act sustainably.
ESG reporting is crucial because it creates transparency and shows stakeholders - from investors to customers - how sustainably and responsibly a company is acting. It builds trust, enhances reputation and helps to meet legal requirements.
From 2025, all large companies in the EU that meet certain criteria must publish an ESG report. This includes companies with more than 250 employees, a turnover of more than 50 million euros or a balance sheet total of more than 25 million euros. From 2026 and 2028, the obligation will also be extended to smaller companies.
ESG reporting brings numerous benefits, including a better reputation, increased competitiveness, optimized internal processes, access to new sources of capital and the strengthening of relationships with customers, investors and other stakeholders. Companies can also identify risks at an early stage and accelerate their digital transformation.
ESG reporting requires the collection and analysis of environmental, social and governance data. Companies need to adapt their IT infrastructure to process and report ESG data efficiently. The use of automation and artificial intelligence can simplify and accelerate the process.
The deadline for ESG reporting begins in 2025 for large companies. Listed SMEs and smaller companies must start reporting in 2026 and 2028 respectively. It is advisable to start preparing early to ensure that all processes and systems are ready.
ESG reporting not only promotes compliance with legal requirements, but can also be used as a strategic tool to support long-term business goals. It improves the company's image, promotes investment and helps to manage risks.
The first step is to develop a clear ESG strategy, followed by adapting the IT infrastructure. Companies should carry out a comprehensive analysis of their current processes to ensure that the necessary data can be collected and reports can be generated automatically.
When will you start ESG reporting?
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