Welcher Berichtsstandard ist für mein Unternehmen der richtige?

Der passende Berichtsstandard hängt von Ihrer Unternehmensgröße, regulatorischen Pflichten, Stakeholder-Erwartungen und strategischen Zielen ab. Gemeinsam mit Ihnen analysieren wir Ihre Ausgangslage und empfehlen darauf basierend ein Rahmenwerk, das rechtliche Sicherheit und inhaltlichen Mehrwert effizient verbindet.

Muss ich berichten, wenn ich nicht CSRD-pflichtig bin?

Wenn keine Berichtspflicht besteht, sind Sie formal auch nicht verpflichtet, einen Nachhaltigkeitsbericht zu erstellen. Auch in einem solchen Fall kann ein Nachhaltigkeitsbericht jedoch sinnvoll sein. Kunden, Partner oder Investoren erwarten zunehmend Transparenz – der sogenannte Trickle-down-Effekt durch CSRD-Reporting wirkt auch auf nicht berichtspflichtige Unternehmen. Wir empfehlen, diese Erwartungen zu prüfen, um Chancen für Reputation, Vertrauen und strategische Positionierung zu nutzen.

Unterstützen Sie auch bei der Texterstellung und Gestaltung?

Ja, wir unterstützen Sie auf Wunsch auch bei der Texterstellung und der inhaltlichen Gestaltung. Dabei achten wir auf eine klare, verständliche und zielgruppengerechte Aufbereitung der Inhalte und stellen sicher, dass Anforderungen aus den relevanten Berichtsstandards konsistent berücksichtigt werden. Mit unserer Hilfe entstehen Texte und Darstellungen, die fachlich fundiert sind und gleichzeitig gut lesbar bleiben.

Wie wird sichergestellt, dass mein Bericht prüfungssicher ist?

Die Anforderungen aus Prüfersicht denken wir in unseren Reporting-Projekten von Beginn an mit. Durch unsere langjährige Erfahrung kennen wir die relevanten Erwartungen und Nachweispflichten sehr genau und berücksichtigen diese konsequent über alle Projektphasen hinweg – von der Wesentlichkeitsanalyse über die Dokumentation bis zum fertigen Bericht.

Reporting

Today, transparent sustainability reports are a key component of trust, financing, market position, and compliance. Whether required to report under the CSRD or doing so voluntarily, companies face the challenge of meeting complex requirements while presenting relevant content in a way that is tailored to their audience. We work with you to develop reporting solutions that not only meet regulatory standards but also deliver real value for your strategy, management, and stakeholders.

We work with you to develop reporting solutions that not only meet regulatory standards but also deliver real value for your strategy, management, and stakeholders.

Your benefits at a glance

Regulatory Compliance

Clarity on requirements from CSRD/ESRS, VSME, GRI, DNK, ISSB/IFRS etc.

Efficient Reporting

Structured processes, clear responsibilities and a solid data basis

Strategic added value

Reports that not only fulfill disclosure, but also strengthen the sustainability agenda

Connectivity

Content is linked to strategy, communication and internal control processes

Audit Readiness

Audit-proof preparation of report content, KPIs and required evidence

Flexible & vendor-independent

We work with existing systems or proven software partners

Secure sustainability communication

Review and adaptation of external communication with regard to the EmpCo Directive to minimize greenwashing risks

Security in the regulatory environment

Clarity on requirements from CSRD/ESRS, VSME, GRI, DNK, ISSB/IFRS etc.

Efficient Reporting

Structured processes, clear responsibilities and a solid data basis

Strategic added value

Reports that not only fulfill disclosure, but also strengthen the sustainability agenda

Connectivity

Content is linked to strategy, communication and internal control processes

Audit Readiness

Audit-proof preparation of report content, KPIs and required evidence

Flexible & vendor-independent

We work with existing systems or proven software partners

Secure sustainability communication

Review and adaptation of external communication with regard to the EmpCo Directive to minimize greenwashing risks

This is how we proceed

Analysis & standard selection

Determination of the appropriate reporting standard (e.g. CSRD/ESRS, VSME, GRI, DNK, ISSB/IFRS …) based on company size, stakeholder needs and strategic goals

Materiality analysis & definition of report content

Prioritization of relevant ESG topics including value chain analysis and consideration of stakeholder perspectives; derivation of the required disclosure obligations

Structure, KPIs & data basis

Development of a reporting logic, definition of audit-proof key figures, establishment of a reliable data basis

Text creation & consistency check

Preparation of all report content, coordination with strategy, communication and existing internal documents

Finalization & publication

Fine-tuning, quality assurance, layout support and support up to publication – including preparation for possible audit procedures

Green Claims Check

Analysis of planned sustainability statements in reports, marketing materials, and websites with regard to greenwashing risks and recommendation of precise wording. Available as an independent, AI-powered quick check: our EmpCo Quick Check*.

*EmpCo Directive from September 27, 2026:
Secure Green Claims

From September 27, 2026, stricter rules will apply to environmental claims. Blanket claims such as “climate neutral” or “environmentally friendly” will then only be permissible with verifiable proof. With our EmpCo Quick Check, we use AI to examine your sustainability statements for greenwashing risks and identify specific needs for action – quickly and independently of an ongoing reporting project.

With clearly structured, standard-compliant reporting, you create transparency, strengthen trust and make your sustainability performance measurable and manageable.

"With clearly structured, standard-compliant reporting, you create transparency, strengthen trust and make your sustainability performance measurable and manageable."

Frequently asked questions

Which reporting standard is the right one for my company?

The appropriate reporting standard depends on your company size, regulatory obligations, stakeholder expectations, and strategic goals. Together with you, we analyze your initial situation and recommend a framework based on it that efficiently combines legal certainty and added value in terms of content.

Do I have to report if I am not subject to CSRD?

If there is no reporting obligation, you are formally not obliged to prepare a sustainability report. However, even in such a case, a sustainability report can be useful. Customers, partners, and investors are increasingly expecting transparency – the so-called “trickle-down effect” from CSRD reporting also affects companies that are not subject to reporting requirements. We recommend checking these expectations in order to take advantage of opportunities for reputation, trust, and strategic positioning.

Do you also provide support with text creation and design?

Yes, upon request, we can also support you with text creation and content design. We pay attention to a clear, understandable, and target group-oriented presentation of the content and ensure that requirements from the relevant reporting standards are consistently taken into account. With our help, texts and presentations are created that are technically sound and remain easy to read at the same time.

How is it ensured that my report is audit-proof?

We consider the requirements from an auditor’s perspective in our reporting projects right from the start. Thanks to our many years of experience, we know the relevant expectations and documentation obligations very well and take them into account consistently across all project phases – from the materiality analysis and documentation to the finished report.

How can I check my sustainability statements for EmpCo compliance?

From September 27, 2026, the EmpCo Directive (implemented in the UWG) will significantly tighten the requirements for environmental claims. Whether in reports, on packaging, in marketing, or on the website: every sustainability statement should be verifiable and legally sound. With our EmpCo Quick Check, we use AI to examine your claims for greenwashing risks and identify specific needs for action – as a fast, independent check, separate from any reporting project.

Reporting