With the Omnibus Reform, the Corporate Sustainability Reporting Directive (CSRD) will primarily apply to large companies in the future. However, even those who are no longer directly required to report are often still challenged: many medium-sized companies are indirectly affected through their supply chain connections to large enterprises. Whether you are subject to the CSRD obligation or affected via the supply chain – we help you structuredly build your sustainability reporting so that your report paints a clear, resilient, and audit-proof picture of your commitment.
CSRD / ESRS: Reporting Requirements for Large Companies
The CSRD requires large companies to report on their sustainability performance in accordance with the European Sustainability Reporting Standards (ESRS). Following the Omnibus Reform, the scope of application was significantly streamlined, and the number of mandatory data points was noticeably reduced. We’ll guide you through the key components – from the two-step materiality analysis and data point mapping to the final report.
Voluntary Standard (VS) & Supply Chain
Are you not directly subject to reporting requirements but a supplier to a company subject to the CSRD? Then the Voluntary Standard comes into play – henceforth known as the Voluntary Standard (VS), which replaces the previous VSME. Under the Value Chain Cap, large companies may only request the information specified in the VS from partners in their value chain with up to 1,000 employees. The VS thus clarifies which data points you are actually required to provide – and offers you a standardized format, rather than having to process each client questionnaire individually. The cap becomes mandatory for fiscal years beginning on or after January 1, 2027.
Voluntary Reporting: DNK & GRI
Even beyond legal requirements, we support you in structuring your sustainability reporting according to established standards such as the German Sustainability Code (DNK) or the Global Reporting Initiative (GRI).
Our Approach
Result: An overview of existing and missing data, processes, or responsibilities.
Typical duration: Over several rounds of coordination, usually within 1–2 weeks.
Result: An overview of the KPIs to be tracked, the text sections to be drafted, and internal responsibilities.
Typical duration: Depends on the type of report and the desired scope. For a CSRD report and a complete materiality analysis, several workshops over a period of 4–6 weeks; for a simple VS report, straightforward coordination processes over the course of 1–2 weeks.
Result: An overview of the required data, processes, and sources, including an action plan for establishing routines.
Typical duration: Usually within 2–3 weeks
We combine your information into a resilient sustainability report and ensure that everything is correctly documented and prepared in an audit-proof manner. Thanks to the previously established processes, you will have your reporting in your own hands in the future – for a routine that you can support independently.
Result: A sustainability report that meets the requirements of CSRD/ESRS or VS.
Typical duration: Depending on the type of report, 2–3 weeks (VS) to 4–6 weeks (CSRD/ESRS).
Other Standards
Reporting (in accordance with CSRD / VS)
We support you with your reporting.
Carbon footprinting according to GHG Protocol / ISO 14064
We support you with your carbon footprinting.
Establish and improve ratings (e.g., EcoVadis, ESG ratings)
We support you in meeting customer, banking, and ESG requirements reliably and efficiently.
EmpCo – Making Credible Sustainability Claims
We support you in professionally contextualizing your sustainability communication.
