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 are joining forces. Together, experts from Sustainserv and Linkgroup will discuss with engaging guests how companies can effectively leverage ESG reporting today—not merely as a means of fulfilling regulatory requirements, but as a genuine source of added value for strategy and future viability.
In the first episode, Irene Wrabel, a communications consultant at Linkgroup, speaks with Bernd Kasemir, Managing Partner at Sustainserv, and Silke Stremlau, Executive Director of the think tank Finance for Transition, about what ESG reporting really needs to achieve today.
“The topic [ESG] is here to stay. Maybe it won’t be quite as high-profile or trendy anymore. Instead, it will simply become standard business practice.”
Silke Stremlau
“For companies that don’t have anything in place, we would recommend that they take the time to conduct a materiality analysis and identify a list of issues that are truly important to the company itself.”
Bernd Kasemir
A central theme in the podcast is the uncertainty, particularly among SMEs. While large companies continue to develop their sustainability structures despite shifting timelines, many smaller ones are taking a wait-and-see approach. Yet this is precisely where the risk lies: those who don’t start building materiality assessments, data structures, and processes now will later find themselves under time and cost pressure. The revised ESRS place a stronger emphasis on materiality and give companies greater flexibility. Rather than working through rigid checklists, the focus should be on impacts, risks, and opportunities — in other words, what is truly relevant for the business model, investors, and stakeholders. ESG reporting is thus becoming even more of a strategic management tool. Another important point is the role of the financial market. Banks, investors, and insurers are increasingly using ESG data for risk analyses and financing decisions. Missing or weak sustainability information could make access to capital more difficult in the future, while strong transparency can create competitive advantages. Despite political headwinds and a certain ESG backlash, the underlying reality remains: climate, social, and governance topics are not disappearing but are instead being normalized as part of good corporate governance.
Equally decisive is the link between reporting and communication. Data alone creates no value. It is only through skillful contextualization, a coherent narrative, and active use in investor dialogues, strategy processes, and market communication that data unfolds its full impact.
Click here to listen to the first episode of the “Berichtenswert” podcast directly on the website or on all major podcast platforms.
We’ve also compiled some practical tips for businesses form the podcast, which are available for download here.
