Author: Michael Jenkner

The double materiality analysis: Frequently asked questions and answers

The dual materiality analysis is a central component of the CSRD reporting obligations and a challenge for many companies. We repeatedly encounter similar questions in our consulting projects: How do we delineate the value chains in a meaningful way? How do we identify material impacts, risks and opportunities? Which stakeholders should we involve? To provide clarity, we have summarised the most frequently asked questions along the... Continue reading Die doppelte Wesentlichkeitsanalyse: Häufige Fragen und Antworten

Application of reporting obligations for sustainability in SMEs

For many companies, their stakeholders and the interested public, the 1920s will be remembered as a decade of greater transparency on corporate sustainability. The new European regulations on reporting obligations also place an obligation on small and medium-sized enterprises. The regulations, with their more than 200-page annexes, can quickly become overwhelming.... Continue reading Anwendung der Berichtspflichten für Nachhaltigkeit im Mittelstand

Measuring climate risks in risk management

In preparation for the EU's Corporate Sustainable Reporting Directive (CSRD), an ever-increasing number of companies are addressing sustainability and, in particular, climate risks. Companies are looking at this from two perspectives: Operational risk management is facing completely new challenges, as many of the identified sustainability risks cannot be integrated into existing risk management systems, or only with great effort. Continue reading Klimarisiken im Risikomanagement messen

Using the materiality analysis for stakeholder dialogue

The materiality analysis is one of the basic instruments of sustainability reporting and offers an ideal starting point for a stakeholder dialogue. This is because it provides answers to the three important questions when determining material sustainability aspects (based on the definition of the German Sustainability Code): Stakeholder perspective: Which sustainability aspects are of particular relevance to the company's stakeholders? Perspective from the company: Which... Continue reading Mit der Wesentlichkeitsanalyse zum Stakeholderdialog

SDGs and materiality - 3 steps to orientation

For companies, materiality describes their impact on society and the environment - and vice versa. Once you have recognised your materiality, you can develop a strategy and measures based on this in order to act sustainably. In this article, we therefore provide an example of how you can work with the United Nations Sustainable Development Goals (SDGs) in order to... Continue reading SDGs und Wesentlichkeit – 3 Schritte zur Orientierung

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