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Trends, developments
& insights from the industry

Stay sustainably informed with current developments, expert insights, and deep dives into our industry. Here, you’ll find valuable information to help you identify opportunities and broaden your understanding.

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Climate strategy & accounting
#Knowledge

Create your CCF with software support: Our partnership with Carbon+Alt+Delete

Fokus Zukunft is now a partner of Carbon+Alt+Delete. In our blog, we explain what the partnership is about, why we are expanding our services to include software-supported carbon accounting, and what benefits this creates for you.
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Climate strategy & accounting
#Knowledge

ETS II: postponement to 2028?

The launch of the European Emissions Trading System ETS II is likely to be postponed until 2028. However, CO₂ pricing remains a key lever of climate policy. What does this mean for companies in Germany and what steps should be taken now? Our blog post summarizes the current situation and shows how you can remain strategically prepared.
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Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Communication & brand
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
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Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Sustainability reporting
Communication & brand
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Sustainability reporting
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Sustainability reporting
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Sustainability reporting
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Sustainability reporting
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Sustainability reporting
#Knowledge

Why companies should take voluntary reporting seriously

Many companies are no longer directly subject to CSRD reporting requirements due to the Omnibus package. But does that really mean sustainability reporting is losing relevance? This article shows why voluntary reporting creates orientation right now — for customer requests, banks, tenders and better internal decision-making.
Read more
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Communication & brand
#Knowledge

The circular economy: sustainability and innovation in harmony

The circular economy combines growth and environmental protection, closes material cycles and uses resources efficiently. Find out how companies can reduce costs and open up new markets as a result.
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Headerbild für den Wissensbibliothek-Artikel "Chancen- und Risikoanalyse – Risiken erkennen, Chancen nutzen, Kosten vermeiden"
Sustainability strategy
#Knowledge

Opportunity & risk analysis – recognizing risks, taking advantage of opportunities

The opportunity and risk analysis helps to systematically identify and assessnopportunities and recognize potential risks at an early stage. Keep reading to find out what an opportunity and risk analysis is, why climate risk analysis is an important part of it and what advantages it offers.
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Headerbild für den Wissensbibliothek-Artikel "Die Scopes des Greenhouse Gas Protocol verständlich erklärt"
Innovation & transformation
#Knowledge

ESPR and the Digital Product Passport: What should companies know and do?

The introduction of EU regulations Ecodesign for Sustainable Products Regulation (ESPR) and the Digital Product Passport (DPP) establish new requirements for transparency, recyclability, and product design. Read on to find out exactly what is changing and which products are affected.
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Climate strategy & accounting
#Interview

6 Questions for Christine Maderspacher on Climate and Emission Reduction Strategies

As part of our Climate Strategy Focus Month, we spoke with Christine Maderspacher. In this interview, she explains what is important for an effective climate strategy, what role energy efficiency plays in this, and how companies can systematically reduce emissions.
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Communication & brand
#Knowledge

Recognizing and Avoiding Greenwashing.

Companies are under pressure to transparently disclose their sustainability performance—without exposing themselves to legal risks. Read our latest article to learn which mistakes are particularly common and how you can avoid them.
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Headerbild für den Wissensbibliothek-Artikel "PPWR - Das neue Verpackungsgesetz kommt"
Sustainability strategy
#Knowledge

PPWR – New Packaging Laws Are Coming

The new EU Packaging Regulation (PPWR) sets forth binding requirements regarding recyclability, the use of recycled materials, and reusable packaging quotas. Starting in August 2026, manufacturers, producers, and suppliers will need to take concrete action. Read this article to learn what requirements apply and how companies should strategically position themselves now.
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Headerbild für den Wissensbibliothek-Artikel "EmpCo & Green Claims Directive"
Communication & brand
#Knowledge

EmpCo & Green Claims Directive

From September 2026, the EmpCo Directive will introduce stricter requirements for sustainability communication, demanding greater transparency and consistently restricting greenwashing. Learn what is changing, how EmpCo differs from the Green Claims Directive, and why companies that are genuinely committed now have an opportunity to position themselves credibly.
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Bild von Sibylle Zavala während eines Vortrags.
Sustainability strategy
#Interview

4 Questions for… Sibylle Zavala on Climate Risk Analysis

As part of our focus month, “Opportunities through Climate Risk Analysis,” we spoke with Sibylle Zavala. In the interview, she explains what matters when conducting a climate risk analysis, which challenges companies typically face, and how both risks and opportunities can be used strategically.
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Headerbild für den Wissensbibliothek-Artikel "Chancen- und Risikoanalyse – Risiken erkennen, Chancen nutzen, Kosten vermeiden"
Sustainability strategy
#Knowledge

How Companies Can Analyze Their Climate Risks and Assess Their Resilience

Those who understand and apply the TCFD methodology can identify climate-related risks at an early stage, meet regulatory requirements, and make strategic decisions based on robust data. The blog shows how this works in practice—step by step, from scenario analysis to resilience assessment.
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Headerbild für den Wissensbibliothek Artikel "Bereit für die CSRD?"
Sustainability reporting
#Knowledge

Sustainability reporting comparison: VSME, ESRS, and ESRS SMART

The requirements for sustainability reporting are now more closely aligned than ever with a company’s level of maturity and resources. But which reporting method is right for your company?
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Ein Fokus Zukunft Nachhaltigkeitsberater bei einem Sensiblisierungsworkshop für Mitarbeitende
Innovation & transformation
#Interview

4 questions for Thomas Ungefug on the topic of circular economy

As part of our circular economy focus month, we spoke with Thomas Ungefug, Senior Sustainability Consultant at Fokus Zukunft. In this interview, he explains why the shift from linear to circular is so urgently needed—and where the greatest potential for innovation and sustainability lies.
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Headerbild für den Wissensbibliothek Artikel "
Innovation & transformation
#Knowledge

The circular economy: sustainability and innovation in harmony

The circular economy combines growth and environmental protection, closes material cycles and uses resources efficiently. Find out how companies can reduce costs and open up new markets as a result.
Read more
Innovation & transformation
#Knowledge

How companies can use sustainability strategically

The new WMO Report 2024 shows the alarming developments of climate change. However, these also offer companies opportunities: implementing sustainable strategies, exploiting innovation potential and operating successfully in the long term.
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Climate strategy & accounting
#Knowledge

CO₂ accounting vs. life cycle assessment

What is the difference between these assessments? Here you can find out how you can differentiate between CO₂ accounting and life cycle assessments, where the challenges lie and where there is a need for action.
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Headerbild für den Wissensbibliothek Artikel "CCF vs. PCF"
Climate strategy & accounting
#Knowledge

CCF vs. PCF

Terms such as CCF and PCF play a central role in corporate sustainability. But what do they mean in concrete terms and how can companies benefit from the calculations? Find out here.
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Dieser Grafik zeigt die Einteilung der Treibhausgasemissionen in Scopes
Climate strategy & accounting
#Knowledge

An Overview of the Greenhouse Gas Protocol’s Scopes

The Greenhouse Gas Protocol provides a structure for measuring and comparing greenhouse gas emissions by dividing them into three so-called scopes. But what exactly do these scopes entail? And why is distinguishing between them so crucial for achieving genuine climate targets? The following blog article explores these questions in depth.
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Headerbild für den Wissensbibliothek-Artikel "Was ist eine Klimastrategie und warum ist sie für Unternehmen jetzt wichtig?"
Climate strategy & accounting
Innovation & transformation
#Knowledge

Companies in Transition: Understanding Emissions, Developing Strategies, Securing the Future.

In our new blog article, you can find out why greenhouse gas accounting based on the Greenhouse Gas Protocol is often the starting point for corporate sustainability and how you can use it as a basis for successfully developing a decarbonization strategy.
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Climate strategy & accounting
#Knowledge

What is a climate strategy and why is it important for companies now?

A targeted climate strategy is also becoming an increasingly important basis for sustainable success for small and medium-sized enterprises. But what exactly is a climate strategy? And why should SMEs take action now?
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Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
Climate strategy & accounting
#Knowledge

Validation of our accounting methodology by GUTcert

We are proud that our accounting tool for corporate carbon footprints, including Scope 3 materiality screening, has once again been successfully validated by the accredited testing organization GUTcert. Learn more about it here.
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Headerbild für den Wissensbibliothek-Artikel "Handlungsbedarf durch den Omnibus-Entwurf? Unsere Experteneinschätzung"
Sustainability reporting
#Knowledge

Omnibus I Package (as of February 2026)

The EU Omnibus Package 2025 marks a significant step towards simplifying and reducing the burden of sustainability reporting in accordance with the CSRD and CSDDD. In this article, we summarize the most important changes, outline the next steps and give you a clear recommendation for action.
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