Nachhaltigkeitsberichterstattung
Die regulatorischen Rahmenbedingungen zur CSRD-Berichtspflicht sind in Bewegung – viele Unternehmen fragen sich, ob sie jetzt starten oder abwarten sollten. Unsere Empfehlung: jetzt vorbereiten und handeln lohnt sich! Unabhängig von künftigen Anpassungen bleibt ESG-Transparenz eine strategische Notwendigkeit. Wir helfen Ihnen, herauszufinden, ob Ihr Unternehmen berichtspflichtig ist, und unterstützen Sie bei der Erstellung Ihres Nachhaltigkeitsberichts nach gängigen Standards.
The Corporate Sustainability Reporting Directive (CSRD) is a transparency directive that requires certain companies to provide comprehensive reporting on their sustainability performance. Its goal is to ensure comparability, reliability, and consistency in sustainability reporting, while encouraging companies to strategically manage sustainable development.
There is no obligation to provide all key figures in full from the outset. In the first year, companies can also state that no reliable information is yet available for certain data points – however, it is important to demonstrate a clear strategy for gradually improving data collection.
The ESRS sustainability report must cover all of a company’s material topics. The exact content is based on the double materiality analysis, which determines which topics are relevant for the company.
XBRL (eXtensible Business Reporting Language) is a standardized digital reporting format that is required for the submission of the sustainability report in accordance with ESRS to fulfill the CSRD reporting obligation. It enables a structured and machine-readable presentation of the report content for supervisory authorities and other stakeholders.
Our service for creating a sustainability report in accordance with ESRS does not include the technical XBRL implementation. However, we do provide technical advice and support to ensure that your report fully covers all relevant ESRS topics and data points and is optimally prepared for subsequent XBRL formatting.
Do you have any questions about this service or would you like to discuss your project with us? Write to us – we look forward to exchanging ideas with you!