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Sustainability reporting

Disclosing sustainability,
reporting transparently.

Sustainability reporting is more than meeting regulatory requirements — it is a crucial step toward greater transparency. Whether mandatory or voluntary, we support you in developing your sustainability report, for example in accordance with VSME, ESRS under the CSRD, or the EU Taxonomy.

We work with you to develop
transparent reporting.

In this focus area, we guide you through the process of creating a transparent sustainability report — from concept to content development. We work with established standards such as GRI, VSME, or ESRS.

Thanks to our expertise in sustainability consulting, we know what matters and help you produce a compelling report that resonates with your stakeholders.

Our
service packages

Our services in sustainability reporting offer a complete package: from selecting suitable data management tools and preparing reports according to ESRS or VSME standards to advising on the EU Taxonomy and CBAM reporting obligations — for transparent and legally compliant disclosure.

Sustainability reporting

Sustainability report according to ESRS

The regulatory framework for CSRD reporting is in flux. Our recommendation: it pays to act now! We support you in the preparation of an ESRS-compliant report. From data preparation to coordination with the auditor – we guide you through the entire process and ensure audit-proof reporting.

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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.

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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.

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Sustainability reporting

EU taxonomy consulting

The EU taxonomy is becoming increasingly relevant for companies – be it to meet regulatory requirements, to optimize financing conditions or for strategic sustainability orientation. We help you to identify taxonomy-compliant economic activities and to meet the requirements efficiently.

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Sustainability strategy
Sustainability reporting

CBAM reporting obligation

The Carbon Border Adjustment Mechanism (CBAM) introduces reporting requirements for imported raw materials. We assist you with data collection, emissions calculation, and submission of your CBAM report, ensuring full compliance with all regulatory requirements.

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Sustainability strategy
Sustainability reporting

Selection of data management tools for reporting

An efficient data management tool can make double materiality analysis and CSRD reporting much easier. But which tool suits your requirements? We support you in the selection process and help you find a suitable solution.

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Do you have an individual request?

Talk to us directly.

Contact us

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Focus knowledge
and focus impulses

Climate strategy & accounting
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
#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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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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Climate strategy & accounting
Innovation & transformation
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#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
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#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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Climate strategy & accounting
Hier sind die GutCert Logos zu sehen, die die Erfassungsmaske sowie das Bilanzierungstool von Fokus Zukunft verifizieren.
#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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Sustainability reporting
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#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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Innovation & transformation
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#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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Innovation & transformation
Headerbild für den Wissensbibliothek Artikel "
#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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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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Sustainability reporting
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#Knowledge

EU Omnibus Proposal – New momentum in the discussion on CSRD and CSDDD (as of October 2025)

The Omnibus Regulation plans far-reaching changes to the CSRD, CSDDD, CBAM and EU taxonomy. 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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“Growing together, creating sustainable impact. At Fokus Zukunft, we work with trust and authenticity to shape the future — for businesses, people, and nature.”

– Janina Lang & Lena Scharr

Bild der Fokus Zukunft Direktorinnen Janina Lang und Lena Scharr.

Our expertise, your commitment –
together we make the difference.

Do you already have an internal ESG team advising you on sustainability reporting? Or are you just beginning to explore the topic? Wherever you currently stand — our consulting helps you unlock your company’s full potential. Our expertise, combined with your internal commitment, paves the way for meaningful change. Together, we can make a difference.

    Frequently asked questions,
    that we answer

    A sustainability report is a structured document that sets out the environmental, social and economic impact of a company. It is important for creating transparency, building stakeholder trust, and embedding long-term sustainable strategies within the organization. Small and medium-sized enterprises can also produce transparent sustainability reports to stand out from competitors and secure long-term partnerships.

    The most common standards are:

    • GRI (Global Reporting Initiative): Broad approach to transparency
    • SASB (Sustainability Accounting Standards Board): Sector-focused
    • ESRS (European Sustainability Reporting Standards)
    • VSME (Voluntary Sustainability Standard for SME): Voluntary standard

    A sustainability report should contain information on the following areas:

    • Environment (e.g. climate protection, biodiversity, circular economy)
    • Social issues (e.g. working conditions, human rights)
    • Governance (e.g. anti-corruption, diversity)

    Companies benefit from reporting:

    • Greater transparency and trust among stakeholders
    • Improving competitiveness
    • Better access to sustainable financing
    • Support in complying with regulatory requirements
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