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materiality
17
Oct

FAQ about our work

17 October 2025
What specific services do we offer as plant values? We offer customised consulting, sparring (process support) as well as the associated implementation support for sustainability and ESG topics. Our service areas include - Sustainability strategies- ESG concepts- As-is analyses, e.g. double materiality analyses for sustainability reporting- Climate accounting or GHG accounting (incl. Scope 3)- SBTi target setting and climate protection strategies- Voluntary sustainability reporting and mandatory sustainability reporting...
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10
Oct

Creating motivation for sustainability in the company

Creative and interactive measures to create motivation for sustainability in the company. We have collected 15 examples.
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23
Sep

DWA

23 September 2025
DWA - Double materiality describes a central principle of sustainability reporting: organisations and companies must report both how sustainability issues affect their own company financially (outside-in perspective) and what impact the company has on the environment and society (inside-out perspective), thus ensuring that both risks and opportunities for the company and its responsibility towards the environment and society are taken into account.
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Bridge with steel structure
23
Sep

Sustainability strategy in social institutions

This article deals with the special features of social institutions and how these should be taken into account in a sustainability strategy.
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03
Sep

Develop a sustainability strategy within the company

If your company would like to develop a sustainability strategy, you can find out how to design an effective sustainability strategy here: Clearly analyse the status quo (motivation, responsibility, potential), define a clear core of vision, positioning and focus - and consistently dovetail objectives, governance, measures and KPIs. As a company, it is worth developing a sustainability strategy that is truly well-founded and authentic....
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12
Mar

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...
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04
Feb

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....
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