Many small and medium-sized enterprises (SMEs) that originally prepared for sustainability reporting in accordance with the ESRS or a voluntary DNK report are currently facing a turning point: the new Voluntary Sustainability Reporting Standard for SMEs (VSME) is a voluntary standard that provides for a significantly simplified procedure. A formal materiality analysis is no longer... Continue reading Wesentlichkeit vs. if applicable Prinzip – Rolle im VSME-Standard erklärt
Category: General
VSME standard: The new basis for voluntary sustainability reporting for SMEs
The VSME standard (Voluntary ESRS for non-listed Small- and Medium-sized Enterprises) is becoming the central basis for voluntary sustainability reporting in small and medium-sized enterprises (SMEs). It sets a clear cap for sustainability information that companies subject to CSRD reporting requirements may demand in their upstream and downstream value chain. This makes the VSME standard relevant for all SMEs that voluntarily provide sustainability information... Continue reading VSME-Standard: Die neue Basis der freiwilligen Nachhaltigkeitsberichterstattung für KMU
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
Guidelines for double materiality analysis
Together with the municipal utility network ASEW (Arbeitsgemeinschaft für sparsame Energie- und Wasserverwendung), we supported over 60 municipal utilities in carrying out a double materiality analysis. Based on the individual double materiality analyses of the participating municipal utilities, combined industry results were compiled and more than 25 value chains in 9 clusters were analysed.
Insights into the double materiality analysis according to the European Sustainability Reporting Standards (ESRS)
Before reporting comes the double materiality analysis - Around 13,500 German companies are expected to have supplemented their traditional financial reporting with a sustainability report (non-financial reporting) by 2027. Comprehensive information on the topic of sustainability will thus become part of the management report subject to mandatory auditing. The reason for this is the Corporate Sustainability Reporting Directive (CSRD), as part of the "European Green Deal", which aims to restructure the European economy in a sustainable way.
Sustainability KPIs for every company and every industry
Sustainability KPIs (key performance indicators) are key figures and are suitable for monitoring corporate goals and the achievement of sustainability strategies and for measuring a company's sustainability performance. Sustainability KPIs are also known as sustainability ratios, sustainability indicators or performance indicators. But which sustainability KPIs are important and exciting for my company? How can I measure sustainability and compare myself with other market players and competitors? Continue reading Nachhaltigkeits-KPIs für jedes Unternehmen und jede Branche
What is actually CO2-neutral, greenhouse gas-neutral or climate-neutral?
According to the German Climate Protection Act, Germany must be greenhouse gas neutral by 2045 in order to achieve the Paris climate protection targets. At the same time, companies are increasingly advertising that they are climate-neutral or CO2-neutral. Three different terms that are often mixed up and used as synonyms in political debates and everyday discussions, as the difference between the properties is not entirely clear. Companies use... Continue reading Was ist eigentlich CO2-neutral, treibhausgas- oder klimaneutral?
Why does climate-friendly behaviour fail in everyday life and at work? - Interview with psychologist Prof. Thomas Brudermann
Scientists and politicians agree: global climate change has become an existential problem for us as humanity and our environment. The increasing pressure to act therefore requires more and more concrete action at both a social and an individual level. In previous articles, we have already looked at how companies can systematically calculate their carbon footprint... Continue reading Woran scheitert klimafreundliches Verhalten im Alltag und Beruf? – Interview mit Psychologe Prof. Thomas Brudermann
FAQ about working at plant values
We know that our way of working raises some questions; sometimes we do too 😉That's why we're answering the questions we're asked most frequently here. We haven't answered your questions yet? Then just ask me. I'm responsible for people at plant values. Steve Grundigmenschen@plant-values.de