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As the foundation for an effective sustainability strategy and standards-compliant sustainability reporting, companies must identify the issues that are relevant or “material” to them. The first version of the ESRS prescribed a very complicated, bureaucratic process for this. The now simplified ESRS allow for a more balanced approach. Companies can make their work easier by … Continued

TROX demonstrates that sustainability is far more than a regulatory obligation: With consistent ESRS reporting and a deeply rooted corporate culture, the HVAC specialist sets the standard. Halving its carbon footprint since 2020 and setting ambitious net-zero targets for 2050 prove that at TROX, sustainability isn’t just a glossy brochure – it’s a transformation in … Continued

The reality, as so often, lies somewhere between the two extremes – “AI can do everything” on one side, “AI can do nothing” on the other. And the truth is, AI can be genuinely useful at many points in the ESG reporting process. But where can it be of concrete help? And where is human … Continued

Cuts to environmental programs in higher education create risks for the future workforce. Key Takeaways: The current landscape for sustainability professionals is undergoing a major shift, transitioning from years of growth to a period of cutbacks. In some cases, companies are downsizing or reorganizing their teams, and academic institutions are following suit by eliminating programs … Continued

– Concept Paper – In order to transfer the Sustainserv NMGA approach into the management world of CEOs and CFOs, the gap between ecological tipping points and financial value creation must be closed. Similar to how Economic Value Added (EVA) deducts capital costs from operating profit, NAEV integrates “ecological debt” and the risk of system … Continued

Strategic natural risk management at ecological tipping points – Concept Paper – 1. Introduction: The turning point for natural risks In 2026, the global economy faces a turning point in the assessment and management of nature-related risks. While regulatory reporting requirements under the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) have … Continued

Sustainability reporting and management systems have forced companies to build something far more powerful than a compliance framework: they have created data systems, control mechanisms and governance structures that cut deep into the core of how their business operates. What is often seen as a regulatory burden is, in reality, an opportunity for a new … Continued

Climate leadership is moving from target-setting to delivery. This article explains why climate transition plans are becoming central to corporate climate strategy, how SBTi 2.0 and ISO 14060 reinforce this shift, and why capital allocation, value chain collaboration and governance will define their next phase. 1. Corporate climate action is entering the delivery phase Over … Continued

For many companies, ESG reporting has long since ceased to be a mere regulatory obligation. At the same time, communications professionals face a central question: how much explanation, how much context – and, ultimately, how much storytelling – should an ESG report actually contain? In the second episode of BERICHTENSWERT, we take a closer look … Continued

Today, GRI standards are widely used as a reporting framework among companies that engage in sustainability reporting. This helps identify material topics to report on,and allows for structured and transparent disclosure. It can also serve as a robust foundation for a later transition to reporting in accordance with other international standards that are gaining more … Continued