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
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: Inside-out perspective: the company causes risks for the environment and society (e.g. greenhouse gas emissions) Outside-in perspective: risks for the company due to developments in the environment and society (e.g. greenhouse gas...Read More
