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Sustainability reporting is undergoing a transformation. What was long viewed as a mere regulatory requirement is increasingly becoming a key management tool for companies. New guidelines, such as the ESRS, are not only changing the scope of reporting but also its strategic importance. For the latest episode of “Berichtenswert,” the publishing agency Linkgroup and Sustainserv … Continued

We shared our opinions with Trellis on how companies can move beyond fragmented reports to tell engaging, data-centered stories. Read the full article here on Trellis. Article Summary & Key Takeaways: Many companies have transformed sustainability reporting into a “portfolio” of disclosures, publishing multiple reports aimed at different audiences. These cover topics such as climate … Continued

Key takeaways: In the corporate world, nature refers to the spectrum of environmental systems, functions, and living organisms that underpin and directly impact business models, value chains, and future economic outlooks. Core topics are, for example, biodiversity, water, land use, ecosystems, and circular economy issues. Nature comprises urgent, interconnected risks such as biodiversity loss, water … Continued

The challenge As a network of companies in the Swiss healthcare market, Galenica is in a particularly challenging situation. The company provides fully integrated solutions for customers, patients, pharmacies, drugstores, doctors’ surgeries, hospitals, retirement and nursing homes and other partners in the healthcare sector. On the one hand, Galenica’s many stakeholders expect a sustainable corporate … Continued

1. Background and objective of the amendments On July 31, 2025, EFRAG published an amended version of the European Sustainability Reporting Standards (ESRS) in the form of an exposure draft (hereinafter referred to as “ESRS ED”). The ESRS specify and detail the requirements of the CSRD (Corporate Sustainability Reporting Directive).In the accounting world, an exposure … Continued

The week of July 7, 2025, several documents were published in connection with the CSRD Omnibus procedure and its implementation in the German market. In this bulletin, we summarize the key points from the three most important documents. The publications are 1. First drafts of the ESRS Set 2 of the EFRAG SR TEG In … Continued

The European Commission (EC) tasked EFRAG with revising the ESRS in order to reduce the reporting burden while maintaining the core objectives of the Corporate Sustainability Reporting Directive (CSRD). EFRAG must submit a technical opinion by October 31, 2025. The report published on June 19, 2025, which we summarize here, contains an interim assessment. At … Continued