An vielen Stellen wird von Nachhaltigen Geschäftsmodellen gesprochen, aber die wenigsten gehen die Schritte im eigenen Unternehmen bestehende Geschäftsmodelle auf Nachhaltigkeit umzukrempeln oder auch nur neue Geschäftsmodelle für Nachhaltigkeit parallel aufzubauen. Was wir oft sehen, sind kleinere oder größere ökologische oder soziale Verbesserungen am bestehenden Geschäftsmodell. Damit bleibt Nachhaltigkeit aber meist ein On-Top und ist oft...Read More

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...Read More

The dual materiality analysis is a central component of the CSRD reporting obligations and a challenge for many companies. In our consulting projects, we repeatedly encounter similar questions: 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...Read More

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.Read More

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...Read More

There is a mosaic of ways to calculate a company's carbon footprint. CO2 calculators for companies are often used for this purpose. But which approach to CO2 calculation and which CO2 calculators for companies are actually available? Which CO2 calculator is best suited to my company's requirements? We have tested and compared various CO2 calculators for companies. In this blog article...Read More

The following article analyses the role of human resources management (HRM) in the transformation of companies towards greater sustainability. A distinction is made between "sustainable HRM" and "HRM For Future" in the sense of HR management for sustainability. While the former is aimed at the future-oriented handling of human resources, "HRM For Future" acts as a strategic driver for sustainable corporate development....Read More

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....Read More

What does sustainability mean in social organisations? How do you approach the topic? What are the challenges? Consultant Steve Grundig in an interview with the Paritätische Akademie Berlin...Read More

Sports operations and sports facilities: Sustainability counts here too! In this article, we have compiled best practices, guidelines and downloads at a glance.Read More