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Ignoring it is no longer an option: More and more SMEs in Germany are required to prepare a sustainability report. It is becoming just as important as the financial report. While this means considerable effort for companies, it also creates significant opportunities. The insights gained from collecting sustainability data can help shape new strategies, strengthen your brand, and enhance your reputation both internally and externally.

Want to know how? We'd be happy to show you.

ESG Criteria: The Three Pillars of Sustainability

Environmental

Social

Good Corporate Governance

Megatrend: Sustainability

… it’s about more than climate action and biodiversity. The UN’s 17 Sustainable Development Goals (SDGs) affect every area of a business and are becoming an integral part of the corporate business model.

Now it’s the turn of SMEs, provided they meet at least two of the following criteria:

  • Net revenue of more than 40 million euros
  • More than 250 employees
  • Total assets of more than 20 million euros

More than 15,000 companies in Germany are required to report. Across the EU, this applies to around 50,000 businesses.*
*from 2026 (key factor: the financial year preceding the first reporting period)

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From
2025

Reporting obligation

2024

The next companies will fall under the CSRD.

2023

The Supply Chain Due Diligence Act entered into force on 01/01/2023.
(Objective: protection of human rights in global supply chains)

2022

“European Sustainability Reporting Standards (ESRS)” adopted – the new rules for sustainability reporting in the EU. They entered into force in January 2023.

2021

EU directive proposal on CSR reporting obligations

2020

EU Taxonomy Regulation in force

2019

European Green Deal concept – presented by the European Commission

Dec 
2015

Paris Climate Agreement adopted

2015

UN Sustainable Development Goals (SDGs) presented

Want to make a statement in your industry? Call us – we’ll advise you on your sustainability topics.

+49 5241 9039-0

Opportunities unlocked – risks reduced

Risks

  • Greenwashing
  • Stricter legal frameworks
  • Climate litigation
  • Green finance

Opportunities

  • Strengthen brand image
  • Increase employee recruitment/retention
  • Drive innovation and achieve business advantages
  • Provide “flank protection” for management

Sustainability as a competitive advantage Strategically showcase your topics

with different
types of presentation

across different channels

internally and externally

pioneering, truthful,
authentic, understandable, up to date

Have we sparked your interest or do you still have questions? We are happy to discuss the details with you:

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