{"id":12729,"date":"2025-05-07T13:14:21","date_gmt":"2025-05-07T13:14:21","guid":{"rendered":"https:\/\/www.fokus-zukunft.com\/?post_type=leistungspaket&p=12729"},"modified":"2026-02-20T12:51:19","modified_gmt":"2026-02-20T12:51:19","slug":"sustainability-report-according-to-esrs-smart","status":"publish","type":"leistungspaket","link":"https:\/\/www.fokus-zukunft.com\/en\/leistungspaket\/sustainability-report-according-to-esrs-smart\/","title":{"rendered":"Sustainability report according to ESRS SMART"},"content":{"rendered":"
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Sustainability reporting<\/p>\n

Sustainability report<\/span>
\naccording to ESRS SMART<\/strong><\/h1>\n

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. <\/p>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n

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Your advantages of a sustainability<\/span>
\nreport in accordance with ESRS SMART<\/strong><\/h2>\n\n <\/div> <\/div>\n
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  1. Pragmatic approach to EU reporting: <\/strong>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. <\/li>\n
  2. Clarity and transparency in communication: <\/strong>You create transparency about your sustainability performance and can communicate this to various stakeholders in a targeted manner, thereby strengthening trust in your company.<\/li>\n
  3. Efficient and resource-saving process:<\/strong> ESRS SMART enables you to create a high-quality report with less time and effort \u2013 an optimal balance between regulatory compliance and practical feasibility.<\/li>\n<\/ol>\n\n <\/div> <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n\n
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    Your path to a sustainability report<\/strong><\/h2>\n <\/div>\n <\/div>\n \n
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    Step 1<\/div>\n

    Setup & Context Analysis<\/h3>\n

    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. <\/p>\n \n \n <\/div>\n \n \n \n \n \n

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    Step 2<\/div>\n

    Pragmatic double materiality analysis<\/h3>\n

    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. <\/p>\n \n \n <\/div>\n \n \n \n \n \n

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    Step 3<\/div>\n

    Gap analysis & data collection<\/h3>\n

    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. <\/p>\n \n \n <\/div>\n \n \n \n \n \n

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    Step 4<\/div>\n

    Conceptual support in report preparation<\/h3>\n

    Finally, we support you in designing the content of the ESRS SMART report to ensure a structured and comprehensible presentation of your sustainability performance.<\/p>\n \n \n <\/div>\n \n \n \n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n

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    Further options<\/span>
    \nfor your reporting<\/strong><\/h2>\n <\/div>\n
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