{"id":2368,"date":"2025-05-11T17:42:08","date_gmt":"2025-05-11T15:42:08","guid":{"rendered":"https:\/\/em-out.de\/services\/sustainability-reports\/"},"modified":"2026-06-27T14:40:32","modified_gmt":"2026-06-27T12:40:32","slug":"sustainability-reports","status":"publish","type":"page","link":"https:\/\/em-out.de\/en\/services\/sustainability-reports\/","title":{"rendered":"Sustainability reports"},"content":{"rendered":"
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Sustainability reports<\/h1>\n\t\t\t\t\t\t\t
Corporate Sustainability Reporting (CSR)<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t
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A CSRD report is detailed, standardised and subject to audit. Reporting is based on the 12 standards of the European Sustainability Reporting Standards (ESRS). We check whether your company is required to report, explain the necessary requirements and provide expert support in preparing your CSR report. <\/div>\n\t\t\t\t\t\t\t
The CSRD report can be published as a standalone document or as part of the annual report.<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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Why is the CSR report important?<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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A transparent CSR report strengthens the trust of investors, customers and partners, reduces risks and makes sustainable business models visible.<\/div>\n\t\t\t\t\t
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Legal requirement for many companies from 2024<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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Greater transparency for investors and customers<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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Better chances of grants and financing<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\t
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Is a CSR report worth it? Absolutely!<\/h2>\n\t\t\t\t\t\tRequest a quote<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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A CSRD report is not only a legal obligation, but also opens up long-term economic benefits. Companies that use it strategically strengthen their market position, financing options and operational efficiency. <\/div>\n\t\t\t\t\t\t\t\t
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How do we support you in preparing a CSR report?<\/h2>\n\t\t\t\t\t\tRequest a quote<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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End-to-end process support using our customised tools <\/div>\n\t\t\t\t\t\t\t
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Professional handling of the entire process by our team of experts<\/div>\n\t\t\t\t\t\t\t\t
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Compliance with legalrequirements<\/div>\n\t\t\t\t\t\t\t
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With our support, you will meet all requirements in a legally compliant manner and on time.<\/div>\n\t\t\t\t\t\t\t\t
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Making sustainability measurable.<\/div>\n\t\t\t\t\t\t
Em-Out<\/div>\n\t\t\t\t\t\tAngebot anfordern<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\t
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Your contact person<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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Natalia Obholz<\/div>\n\t\t\t\t\t\t
Graduate Engineer, CEO<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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Our support<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
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1<\/div>\n\t\t\t\t\t\t\t\t
Identifying your reporting obligation<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t
We check whether your company is required to provide sustainability reporting and which requirements apply.<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t \t\n\t\t
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2<\/div>\n\t\t\t\t\t\t\t\t
Preparation of a legally compliant CSR report<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t
We support you in the structured preparation of a legally compliant and meaningful report.<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t \t\n\t\t
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3<\/div>\n\t\t\t\t\t\t\t\t
Implementation of sustainable measures<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t
Together, we develop practical measures to integrate sustainability into your business model.<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t \t\n\t\t
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Coordination with auditors and assurance providers<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t
We prepare your report optimally for the audit and ensure smooth coordination.<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t \t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\t\n\t\t
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Our answers to your questions <\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t
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Who is subject to the sustainability reporting obligation under the CSRD?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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The Corporate Sustainability Reporting Directive (CSRD) introduces the reporting obligation in stages:
\n\u2022 From 2025 (for financial year 2024): large listed companies, credit institutions and insurance companies with >500 employees (NFRD companies).
\n\u2022 From 2026 (for financial year 2025): all other large companies that meet 2 of 3 criteria:
\no Total assets > \u20ac20 million
\no Net turnover > \u20ac40 million
\no More than 250 employees
\n\u2022 From 2027 (for financial year 2026): listed SMEs (opt-out possible until 2028).
\n\u2022 From 2029 (for financial year 2028): companies from third countries with >\u20ac150 million turnover in the EU and at least one subsidiary or branch.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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What is the \u201cOmnibus Directive\u201d and what does it change?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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EU Directive 2022\/2464 (\u201cOmnibus Directive\u201d) is the legislative package that reforms the previous CSR Directive (2014\/95\/EU) and introduces the CSRD. At the same time, the Accounting Directive and the Statutory Audit Directive are also being amended. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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What is the difference between CSRD, ESRS and ESG?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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\u2022 CSRD = the law that sets out the reporting obligation.
\n\u2022 ESRS = binding European Sustainability Reporting Standards that specify what must be reported.
\n\u2022 ESG = the topic areas Environment, Social, Governance that are covered in terms of content.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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What must a sustainability report under the CSRD contain?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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Mandatory content under ESRS:
\n\u2022 Business model in the sustainability context
\n\u2022 Analysis of material topics (double materiality)
\n\u2022 Strategy, targets and measures
\n\u2022 Governance and responsibilities
\n\u2022 Key performance indicators (KPIs) on environment, social and corporate governance<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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What does \u201cdouble materiality\u201d mean?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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Double materiality ensures that companies transparently present both their impacts on the environment and society and the risks and opportunities for their own business. It combines two perspectives of the materiality analysis: <\/p>\n

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  • Inside-out (impact materiality):<\/strong> What impact does the company have on the environment, climate and society?<\/li>\n
  • Outside-in (financial materiality):<\/strong> What impact do sustainability topics (e.g. climate change, supply chain risks, energy prices) have on the company\u2019s financial position and future viability?<\/li>\n<\/ul>\n

    Only the topics that are classified as material in one or both perspectives must be reported in the sustainability report in accordance with the CSRD.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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    Do sustainability reports have to be audited?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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    Yes. From the introduction of the CSRD, an audit requirement applies:
    \n\u2022 By independent auditors (e.g. statutory auditors)
    \n\u2022 Currently with \u201climited assurance\u201d (limited audit)
    \n\u2022 Stricter audit expected later (reasonable assurance) <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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    Does the CSRD also affect small and medium-sized enterprises (SMEs)?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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    Directly: only from 2027 for listed SMEs.
    \nIndirectly: already now, as large companies ask their suppliers for ESG data. Those who are prepared secure competitive advantages. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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    What first steps make sense for companies?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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    1. Gap analysis: Where do we stand compared to CSRD requirements?
    \n2. Project plan: milestones, responsibilities, timeline.
    \n3. Organisation: clarify responsibilities within the company.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\n\t\t\t\t

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    Is CSRD just additional bureaucratic effort?<\/div>\n\t\t\t\t\t\t\t\t\t\t
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    No \u2013 well-implemented sustainability management offers clear advantages:
    \n\u2022 Better access to capital (banks & investors pay attention to ESG)
    \n\u2022 Better risk management (more resilient)
    \n\u2022 Cost reduction through energy & resource efficiency
    \n\u2022 Strengthening the brand & employer attractiveness<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\t\t\t\n\t \t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div> \n\t\t\t<\/div>\n\t\t<\/div>\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":2256,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-2368","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nSustainability reports for companies under the CSRD<\/title>\n<meta name=\"description\" content=\"Legally compliant sustainability reports in accordance with the CSRD Directive. 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