Header für die Leistung "Nachhaltigkeitsbericht nach ESRS SMART"

Sustainability reporting

Sustainability report
according to ESRS SMART

Despite the significant reductions in reporting requirements brought about by the EU’s Omnibus Regulation of December 2025, many companies are still choosing to align their sustainability reporting with European standards.To provide them with the best possible support in this endeavor, we offer a simplified and pragmatic reporting option based on the recently revised and significantly streamlined ESRS drafts.

Your advantages of a sustainability
report in accordance with ESRS SMART

  1. Pragmatic approach to EU reporting: ESRS SMART offers a simplified reporting option based on the key ESRS data points. The shortened double materiality analysis provides a practical approach to sustainability reporting that reduces your workload compared to ESRS-compliant sustainability reporting.
  2. Clarity and transparency in communication: You create transparency about your sustainability performance and can communicate this to various stakeholders in a targeted manner, thereby strengthening trust in your company.
  3. Efficient and resource-saving process: ESRS SMART enables you to create a high-quality report with less time and effort – an optimal balance between regulatory compliance and practical feasibility.

Your path to a sustainability report

Step 1

Setup & Context Analysis

At the start of the project, we create a structured framework: we request relevant documents, define the project team, and hold a virtual kick-off meeting. We then analyze the corporate environment and industry-specific requirements and hold an awareness workshop in which we jointly examine and classify the business model and value chain.

Step 2

Pragmatic double materiality analysis

In this phase, we analyze impacts, risks, and opportunities (IROs) across the ESRS SMART topics. The analysis is conducted on a sector-specific basis using secondary data and on a customer-specific basis using available data. A competition and trend analysis provides additional context. The findings are explored in depth in a workshop to evaluate the IROs and are consolidated in a materiality matrix.

Step 3

Gap analysis & data collection

We analyze the current status of your sustainability data and compare it with the requirements of ESRS SMART. From this, we derive a concrete roadmap to close any remaining data gaps in a targeted manner and complete the report.

Step 4

Conceptual support in report preparation

Finally, we support you in designing the content of the ESRS SMART report to ensure a structured and comprehensible presentation of your sustainability performance.

Further options
for your reporting

Sustainability reporting

Sustainability report according to ESRS

The regulatory framework for CSRD reporting obligations is evolving. Our recommendation: taking action now is worthwhile! We support you in preparing an ESRS-compliant report. From data preparation to coordination with the auditor – we guide you through the entire process and ensure audit-proof reporting.

Find out more
Sustainability reporting

Voluntary sustainability report

Would you like to communicate your sustainability performance transparently and independently of regulatory requirements? The VSME or GRI standard offers SMEs and voluntarily reporting companies a structured and resource-efficient solution. We support you in preparing your sustainability report.

Find out more

Frequently asked questions,
that we answer

No, ESRS SMART does not comply with the CSRD directive as it currently stands in May 2025. This is because our ESRS SMART approach is based on a reduced ESRS data set, but does not offer a complete CSRD-compliant ESRS analysis.

We based our ESRS SMART approach on the LSME standard. This was originally created by EU bodies for small listed companies with fewer than 250 employees and offers a reduction of around 50% compared to full ESRS reporting. Even though the LSME standard is no longer included in the Omnibus, it provides a sound basis for a pragmatic approach.

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Enquire now for sustainability
reporting according to ESRS SMART

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!