CO2-Bilanz, Klimaziele, Net-Zero: Hinter all diesen Begriffen steckt die Dekarbonisierungsstrategie bzw. die Klimastrategie von Unternehmen. Die ganzheitliche Erarbeitung einer solchen Strategie hat viele Vorteile. Welche Chancen dahinter stecken, lesen Sie hier.

08.04.2024

5 advantages of a decarbonization strategy: Why it is important for companies

Carbon footprint, climate targets, net zero: behind all these terms lies the decarbonization strategy or the climate strategy of companies. The holistic development of such a strategy has many advantages. You can read about the opportunities behind it here.

Despite the Paris Climate Agreement, the Green Deal and national laws: The amount of greenhouse gases (GHG) in the atmosphere continues to rise.
And industry is the second largest contributor to these emissions after the energy sector.
As a result, the pressure on companies to focus on their environmental performance, invest in climate protection and reduce their GHG emissions continues to grow.
You may already be facing requirements such as carbon footprinting, meeting climate targets or, more recently, a climate transition plan required by the CSRD.
All of these topics are part of the holistic climate strategy that we are talking about here.

Laut Umweltbundesamt wurden im Jahr 2023 in Deutschland die meisten Treibhausgasemissionen (CO2e) in den Sektoren Energiewirtschaft und Industrie ausgestoßen.

What is a decarbonization strategy?

A decarbonization strategy can be thought of as a cycle: It comprises six steps that you go through in sequence.
After the sixth step, you start again at number one.
With each step, you look at your challenges in more detail and continue to optimize your processes.
You can manage your goals, adapt measures, reduce emissions further and further – and get closer and closer to your Net Zero goal.
These are the 6 steps of the decarbonization strategy:

Development and recognition of challenges
Preparation of a greenhouse gas balance sheet to determine the status quo
Definition of measurable climate targets and measures
Reducing GHG emissions as far as possible
Offsetting residual emissions through certified projects from e.g. Climate Grid
Transparent communication of successes and potential for improvement

Before you go through the process for the first time, we recommend that you introduce a data and process management tool such as VERSO’s Climate Hub into your company.
Important for the decarbonization plan: The software should not only cover the calculation of the carbon footprint, but also enable proper climate management including KPI tracking, target tracking, creation of measures as well as internal and external collaboration options.

The 5 advantages of a decarbonization strategy

In 2023, the opinion research institute Forsa asked German SMEs that will fall under the new CSRD about their status quo with regard to sustainability and climate reporting: 52% are currently working on a climate strategy, 40% have already formulated a concrete strategy and 9% do not yet see a need for one.
We have here Five advantages that a climate strategy entails for your company:

1. be prepared for regulatory pressure

In Germany and the EU, the laws resulting from the European Green Deal in particular are calling on companies to decarbonize and operate in a more environmentally conscious manner.
Examples of legal requirements:

The CSRD’s ESRS E1 reporting standard alone requires an entire climate transition plan – in addition to the carbon footprint and disclosure of specific climate targets.
The CSRD is also linked to the EU taxonomy, which requires companies to disclose how sustainable their business activities are according to strict criteria.
The CBAM will be of interest to companies that import goods from non-EU countries, as the CO2 border adjustment mechanism will in future oblige companies that import emission-intensive goods to purchase certificates to offset the emissions emitted.

At the latest when your company is affected by these regulations, you should have a decarbonization plan up your sleeve – otherwise legal consequences are possible.
However, there are also advantages to starting the project before the law takes effect.
You can then pay attention to limit values and risks as early as the target setting stage, collect the data required for legal compliance during data collection and have the relevant disclosure requirements ready in the right form.
This will save you stress and you will not be surprised by requirements that you cannot fulfill.

2. avoid the risk of greenwashing accusations

Simply calling yourself “green” is a thing of the past.
With the Green Claims Directive the EU is specifying what is greenwashing and what is not.
Soon, companies will have to prove the accuracy of their environmental claims in a scientifically verified manner.
If they fail to do so, they will not only face damage to their image, but also real legal and financial consequences.
They are certainly not deliberately greenwashing – but it can easily happen unknowingly, as many greenwashing accusations originate from marketing activities that portray the company in too good a light.
This happens above all when the company’s sustainability data is not transparent.
However, transparent sustainability communication can succeed with a climate strategy: The number-based strategy, KPI tracking and carbon footprint allow you to communicate comprehensible facts, figures and targets.

3. identify the risks and potential of climate issues

A decarbonization strategy can make a significant contribution to the future viability of your company.
It reveals risks and potential. Risks By collecting detailed data, you can identify risks that often go unnoticed in day-to-day business.
How much electricity do we actually consume?
Which bottlenecks in our production lead to increased CO2 consumption?
You receive figures and comparative values for areas where there was often little clarity before.
Identifying climate risks makes your overall risk management more meaningful.
It helps you to plan more reliably and calculate costs correctly. Potentials In addition, your potentials become visible, such as the environmental commitment of your suppliers, energy savings or the use of renewable energies.
You can measure progress and see which measures may have less impact than expected and where you can actually make a difference.
Ultimately, you can also save costs and increase your efficiency.

4. advantages with stakeholders for loans, investments and tenders

If you have a decarbonization plan ready, you will make yourself popular with your stakeholders.
After all, they are increasingly asking about a company’s commitment to climate protection.
Which stakeholders are you talking about in particular?

Business partners in tenders: Other companies – especially OEMs – are also affected by statutory ESG requirements.
As a result, they naturally do not want to take on any additional risk and also pay attention to ESG criteria in tenders.
If you already have a solid decarbonization plan in place, this puts you in a better position in the tendering process.
Banks for loans: Banks also face ESG requirements.
In practice, this means that your borrowing costs also depend on your ESG rating: Better rating, cheaper loan.
And your strategy naturally has an impact on your rating.
Investors: The same applies here – investors also include ESG criteria in their investment ratings.
With a decarbonization strategy, a lot of things can be ticked off the list.
And not to forget: The strategy gives investors insights into your company’s potential and options for action.
You can authentically demonstrate how you want to ensure the future viability of your company in harmony with the environment.
Customers: 79% of consumers change their purchasing behavior based on sustainability considerations(study by Capgemini).
This means that you have a competitive advantage if you can make transparent how your company is committed to climate protection and decarbonization.
Consumers now look closely at sustainability communication and are quickly suspicious of general sustainability claims.
You score points with your climate strategy because you can also back up your communication with figures and transparently show your improvement potential and strategy.

5. strengthen supply and business relationships

Companies with which you have a business or supply relationship may also be affected by the CSRD or the German Supply Chain Act, the LkSG.
You now need ESG transparency throughout your supply chain – including climate and CO2 data.
With your climate strategy, you are already prepared for the questionnaires from your business partners.
If you have nothing to show, business relationships may be on the brink of collapse.

How VERSO supports you with your decarbonization strategy

If you want to take a strategic approach to decarbonization, we will be happy to support you: The VERSO Climate Hub, combined with the VERSO ESG Hub, enables you to achieve holistic climate management.
We are also happy to support you with our consulting team: many questions arise, especially in the first year of balancing or strategy development, and it takes some time to familiarize yourself with the topic.
We support you in integrating the processes in your company, in correctly preparing the first carbon footprint and in developing sensible targets, measures and strategies to reduce your emissions.
With this support, we enable you to subsequently implement your climate strategy on your own responsibility.
Does that sound like what you’re looking for?
Please feel free to contact us.

Please write to us.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

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12.02.2024

5 reasons why a sustainability report is also worthwhile for SMEs

Many companies – large and small – are affected by sustainability regulations such as the CSRD, the LkSG or the upcoming European supply chain law CSDDD. But what about those that are not subject to these regulations? Are they exempt from reporting?

Watch out: Not being directly affected does not mean that you do not have to deal with sustainability! We explain here why SMEs also have to provide sustainability data and what information is required.

Which stakeholders request ESG data from SMEs

1. business partners create transparency in the supply chain

Are you a supplier to another company?
Many SMEs supply larger companies that fall under the LkSG (Lieferkettensorgfaltspflichtengesetz) and are or will be affected by the EU CSRD (Corporate Sustainability Reporting Directive) and CSDDD (Corporate Sustainability Due Diligence Directive).
Large companies not only have to make their own ESG information transparent, but also that of their suppliers.
This means that you are also affected by the requirements of the regulations and will be asked by your customers for comprehensive sustainability information.
As a result, you have to undergo extensive due diligence checks, such as the EcoVadis sustainability assessment, which identifies potential risks for people and the environment in the supply chain.
Incidentally, it is not only you as a supplier who must provide evidence, but often also sub-suppliers.
Your customers are also bound by industry-specific guidelines and laws.
Sustainability information from the supply chain is also required from this side.
Examples of this include the Agricultural Organizations and Supply Chain Act (AgrarOLkG), the chemical industry standard or the industry-specific guidelines of the OEC.

2. financial sector pays more attention to sustainable investments

SMEs that are supported by investors or have received project-related investments should definitely be prepared for ESG inquiries.
The reasons for this:

Due to the SFDR (Sustainable Finance Disclosure Regulation), financial market players and financial advisors are obliged to provide ESG information on financial products and services.
Investors are themselves capital market participants and must report on sustainability goals and positioning within the financial sector.
Rating agencies now also include ESG criteria in their investment ratings.
Prior to the final M&A transaction, the sustainability strategy is reviewed – if not already requested in advance, measurable sustainability indicators are required from you by then at the latest.

3. banks require ESG disclosures in loan and funding procedures

If you want to apply for a loan or a grant from the bank, you will need a number of documents.
In the past, it was mainly about creditworthiness, business concept, collateral and the like.
Today, the issue of sustainability also plays a decisive role.
This is because banks need sustainability information from you when granting loans in order to meet the requirements of the European Banking Authority (EBA) and the German Federal Financial Supervisory Authority (BaFin).
In addition, banks are increasingly adhering to self-imposed frameworks and sustainable finance targets.
In practice, this means that lending costs are directly influenced by your ESG rating: better rating, cheaper loan.

4. insurance companies also include ESG risks in their financial statements

Insurance companies also rely on and request ESG data from customers.
Two perspectives need to be understood here: Firstly, (re)insurers also fall under the CSRD reporting obligation.
They must therefore report on the status quo of their sustainability ambitions themselves.
This also includes the customer area, for which your insurer naturally needs information from you as a customer.
The second perspective is about the insurance risk when you want to take out a new insurance policy.
It is common practice here to first assess the risk potential of an insured person.
Sustainability risks are now also taken into account.
Anyone who does not have this issue on their radar may be classified as having a higher insurance risk and lower insurance benefits.

5. customers and partners expect proof of ESG efforts

New partnerships, collaborations and tenders are increasingly demanding certifications that prove a company’s sustainability ambitions.
When you enter into negotiations, you need to be well prepared:

No Open Doors without ESG certifications: In addition to known information security standards, for example, certifications from the ESG sector are increasingly a prerequisite for a serious discussion.
Go through the assessments at an early stage – they are often lengthy and cannot be “handed in quickly”.
Sustainability and ESG criteria in the tendering process: If there is a tender, your company could fall out of the selection process due to a missing or unsound sustainability strategy.
You can prove this with recognized ESG certificates, among other things.
With sustainability and ESG criteria in tendering processes, companies want to ensure that ecological and social standards are adhered to in the supply chain right from the start.

In addition to special ESG certifications, ESG criteria are also asked for in other quality standards that have a high priority in the industry and are actually “only” concerned with corporate processes:

Fairtrade
Organic certifications
Employer rankings
ISO standards
…

How do SMEs best prepare for sustainability requirements from stakeholders?

As you can see, sustainability issues come from every corner.
You not only have to collect and communicate ESG data to fulfill legal requirements – keyword: LkSG, CSDDD and CSRD-compliant.
Your stakeholders also ask for this data for a variety of reasons.
The problem with these queries is that if SMEs are affected by one or more of these scenarios and are not prepared for them, this usually means a lot of work.
This is because very different information is required from different stakeholders.
They are confronted with different reporting standards and find themselves in a flood of questionnaires.
However, you can avoid these problems with a voluntary sustainability report.
It is best to report in accordance with a recognized standard that is suitable for your company, such as the DNK, the GRI Standards or the ESRS – the latter will enable you to meet the regulatory requirements of the CSRD in the future.
Frameworks such as the SDGs or the UN Global Compact also form a good basis for the sustainability report.
EFRAG is currently also working on its own voluntary standards(VSME) for SMEs, which are adapted to the size, resources and needs of these companies.
The advantages of a voluntary report in a nutshell:

As a rule, you already collect all the important data that you also need for other purposes.
In the best case even in a single tool, in which you can also control measures and write the report.
In the case of inquiries, the report already contains most of the required information, giving you more time for detailed questions.
If you do have to report later, you are already optimally prepared for CSRD, LkSG and CSDDD!
Although this may sound like a lot of effort at first, the introduction of ESG structures brings with it great opportunities: innovation and long-term growth are promoted, risks are minimized and, not to forget, you also consolidate and strengthen relationships with your customers.

Do you want to be prepared for the next request?

The voluntary sustainability report puts you ahead of the game!
If you have any questions about the sustainability report or the legal requirements, we are here for you – with over 12 years of experience in sustainability management.

Please contact us. We can help you.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

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19.11.2024

Sustainability report – What is it and what do I need to know?

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Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
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09.10.2023

The five biggest greenwashing traps and how to avoid them

100% sustainable, climate-neutral or bio-plastic – what it says on a product doesn’t always have to be true. There are countless examples of greenwashing that we have all heard of. Greenwashing often happens unknowingly. The list of stumbling blocks is long. Find out what they are and how to avoid them in this article about the five most common pitfalls.

1. confusing data situation and opaque sustainability reports

Data is the basis for a meaningful sustainability report.
This allows you to document and underline your sustainability ambitions.
It is important that it is accurate, complete and audit-proof.
This is because sustainability reports must be checked by an external auditor as part of the CSRD.
It is best to maintain your data clearly in a specialized tool; we have developed the VERSO ESG Hub especially for this purpose.
This makes it easier for you,

check the data for accuracy,
interpret the key figures correctly,
quickly recognize the actual status quo and
keep track of the development of your company.

This prepares you for active communication free of greenwashing and enables you to answer critical questions confidently and based on data.

2. scope 1, 2, 3 – all included?

When you create a carbon footprint, it is already a major challenge to gather all the relevant data from your own company.
However, it can be even more challenging if you need climate data from other companies for the_{CO2 footprint}.
This is because not only the emissions that a company itself emits have to be taken into account, but also those in the value chain!
Many companies “only” record the emissions in Scope 1 and 2 in their first carbon footprint.
2. This includes, for example, direct emissions from fossil fuels such as gas and heating oil or the company’s own vehicle fleet (Scope 1) and indirect emissions from the generation of purchased electricity, steam, heat and cooling (Scope 2).
However, to make a statement about your actual greenhouse gas emissions, you also need the information from Scope 3.
3, which includes all upstream and downstream emissions along your company’s value chain (purchased goods or raw materials, business trips and transportation).

Did you know that the majority of CO2 emissions come from Scope 3?

Recording Scope 3 is much more laborious than just Scope 1 and 2, as you need a lot of data from other companies.
Nevertheless, you should include this area in your reporting as soon as possible.
It helps to engage in dialog with stakeholders and get digital help.
The VERSO Supply Chain Hub gives you an overview of the emissions in your supply chain.
In this way, you avoid the risk of making false statements about your sustainability due to a lack of data.

3. don’t exaggerate, stick to the facts!

A careless word is quickly uttered, the data is no longer fully remembered or superlatives and exaggerated statements are added in all the euphoria.
Many greenwashing accusations have their origins in marketing activities that portray the company in too good a light.
Be careful what you put out there!
Four tips on how to create credible and accurate content:

4. cherry-picking makes you look untrustworthy

Precisely because there are so many examples of greenwashing, stakeholders are scrutinizing a company’s sustainability statements more and more closely.
Companies must communicate transparently so that stakeholders consider their communication on the topic to be credible and effective.
We advise against “cherry picking”, i.e. communicating a few positive results or activities!
A small positive initiative quickly becomes unnaturally inflated.
Holistic approach is the keyword here: talk about the need for action that your organization still has, share your ambitions and goals, communicate the challenges that you still have to overcome as a company.
This will show that your company is not treating sustainability as a one-off project, but is striving for serious and holistically effective changes.

5. activities lack reference to the company or product

The activities you communicate about must be appropriate to your company, its products and its size.
Buying your first e-car out of a fleet of 500 diesel vehicles is more likely to attract criticism than applause.
However, if your activities fit into the corporate context, the seriousness of your ambitions will be comprehensible to external stakeholders.
And: your employees will also identify with it and be enthusiastic about getting involved.
A materiality analysis is helpful here: this allows you to identify the areas in which the company has a high negative or positive impact on the environment and society or which could be relevant from a financial perspective.
The findings can then be used to tackle the issues that really make a difference.

Tips for greenwashing phrases that you should avoid:

There are certain phrases that you know as soon as you read them: There is little or nothing behind them.
The EU Commission and the European Council list a number of such expressions in their proposal for the Green Claims Directive.
Here is a summarized list of greenwashing phrases that you should avoid in your communication:

Afraid of greenwashing? No “green silence” please!

You should no longer be afraid of greenwashing.
What we are observing: Because companies see how easily sustainability communication can become greenwashing and how much this can damage the company, they don’t talk about their activities in the first place.
A domino effect: if no company communicates about sustainability, everyone thinks that the others are doing nothing and therefore does less themselves than they actually could.
This spiral of silence slows down the sustainable transformation of companies and therefore the entire economy.

With this overview, we want to achieve the opposite: We hope to have encouraged you to communicate transparently and effectively about your sustainability strategy and activities.

Avoid greenwashing? VERSO supports you!

If you need support in communicating and preparing your sustainability report, we will be happy to help you: With our ESG software, you can collect all relevant data and report in compliance with CSRD.
We are also on hand to advise you on your journey to sustainable transformation.
At the VERSO Academy, you can also train to become a CSR specialist.

Please write to us. We can help you.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

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5 sustainability measures with real impact

5 ESG measures with real impact

Many companies have already recognized that sustainability is no longer a trend, but a necessity.
Customers, investors and other stakeholders expect companies to treat their employees fairly and do their bit to protect the environment.
In short: implement ESG issues within the company.
However, instead of seeing sustainability as a sincere task, some companies unfortunately see their sustainability efforts primarily as “green” marketing.
In particular, the purchase of CO2 certificates to minimize their own CO2 footprint, which is subject to criticism, harbours the risk of greenwashing.
Measures that minimize or prevent emissions are more effective than compensating for them afterwards.
In this blog article, we present five ESG measures that have a real impact – for your sustainability and your company.

Make your business operations energy-efficient

Focus on energy efficiency to reduce your environmental footprint.
Start by developing an energy concept: examine existing lighting, heating and cooling systems in your building and look for energy efficiency labels when selecting IT hardware and other equipment.
Even with external data centers that host your software or website, for example, you can save a lot on emissions by choosing energy-efficient providers.

Adopt a circular economy approach

Design your products so that they are durable, can be repaired and recycled at the end of their life cycle.
You can introduce recycling programs for your products and inform your customers about the entire product life cycle.
Product instructions can also include repair instructions and alternative reuse options to limit the throw-away mentality.

Invest in the satisfaction of your employees

Sustainability is a multifaceted issue that is often associated with climate protection.
However, we must not neglect the social aspect.
An important component of sustainability lies in the satisfaction of the workforce, because satisfied employees who are treated fairly stay with the company longer and are more motivated.
Offer fair pay, attractive employee benefits and opportunities for further training.
A healthy work-life balance, a good error culture and opportunities for co-determination help to create a positive working environment and allow your employees to develop their full potential.
In order to build a diverse and inclusive workforce, diversity and inclusion should be part of your company’s identity and part of the recruitment process.

Optimize your supply chain

For many companies, the supply chain is a black box.
However, a sustainable supply chain is crucial to achieving your corporate ESG goals.
Choose responsible suppliers and partners who adhere to high ethical and sustainable standards.
Where possible, give preference to regional suppliers to reduce transportation distances and support the local economy.
Due to often globally networked supply chains, this is no easy task.
With the VERSO Supply Chain Hub, you can create transparency in your supply chain.

Demonstrate transparency and accountability

Talk openly about your sustainability efforts, set yourself concrete, ambitious goals and remain open to continuous improvement.
It is important to put your money where your mouth is and communicate the results transparently.
Publish your ESG data, targets and measures in a regular sustainability report to keep your stakeholders informed and document your progress. Our conclusion: Every step towards sustainability is a step in the right direction, but true sustainability requires a comprehensive rethink and the integration of sustainable principles into all aspects of the company.
Remember that sustainability is an ongoing process and take the time to evaluate and continuously improve your strategy.
The VERSO team will be happy to support you on your path to sustainability with our ESG software and advice from our sustainability experts.

Please write to us. We can help you.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

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26.04.2023

Taking a holistic approach to responsibility – Interview with Felix Jahn from Schwalbe

Since Schwalbe was founded in 1922, the family-run company Schwalbe has stood for innovation, quality and responsibility. In this interview with Felix Jahn, Head of Sustainability at Schwalbe, you can find out what makes Schwalbe environmentally and socially responsible and how VERSO supports Schwalbe in achieving more sustainable supply chains.

7 questions for Felix Jahn, Head of the Sustainability Department at Schwalbe

1. what characterizes responsibility at Schwalbe?

Our vision is to lead the way in the development of environmentally friendly products.
We are pioneering innovations in the circular economy and taking responsibility for future generations.
For example, we take back our used products via specialist retailers and recycle them in the production of new inner tubes and tires.
We will be presenting the first tire produced from the recycled material from the tire recycling process, among other things, at Eurobike this year.

2. how would you describe your mission when it comes to responsibility?

We try to take a holistic approach to the issue of responsibility, which is why we have defined four areas of action for ourselves: One is the product field of action – this includes environmentally friendly products, but also our recycling systems.
We have the company field of action; this includes our cradle-to-cradle building here, for example, as well as the promotion of our employees and our mobility concept.
We have another important area of activity – social commitment.
As a family-run company, we have strong roots here in our region, but we also look beyond our own backyard, as our supply chain is global.
And that’s why our fourth area of activity is the supply chain.
We are very proud of our Fair Rubber project.

3. what next fields of action have you defined at Schwalbe in the area of sustainability?

For us, the next few years will be characterized by significantly reducing emissions here locally, but also particularly in our global supply chain.
At the same time, we are trying to offer our recycling systems throughout Europe and continuously increase the use of renewable and recycled materials.
And, of course, we want to create transparency in our supply chain.

4. the supply chain is part of the 4 pillars of responsibility at Schwalbe.
What does responsibility mean with regard to your supply chain?

We work on a transparent and traceable supply chain to protect our stakeholders and meet our high standards.
We have a strict code of conduct to ensure human rights, labor and environmental protection.
We actively seek dialog with our stakeholders, with the partners in our supply chain, in order to know what is happening where.
A good example of this is our involvement with Fair Rubber e.V. – the Fairtrade association for natural rubber.
By working together, we have been able to enter into a close exchange with the small farmers of natural rubber in order to improve their working and living conditions bit by bit.
We are also very proud of the fact that we have been working with our production partner, Hung A from Korea, for 50 years.
We produce in Indonesia and Vietnam and are very well informed about the situation on the ground and know all the processes.
We work together with VERSO to transfer this self-image to our suppliers.

5. how did you become aware of VERSO and why did you choose the VERSO Supply Chain Platform?

We got in touch with VERSO (formerly sustainabill) two years ago via a customer and were able to get to know the platform very well.
In the meantime, VERSO has established itself as the industry standard in the bicycle industry.
That’s why it was very clear to us that VERSO would be our partner when we really got going with the topic of responsibility in the supply chain.

6. how do you rate the VERSO Supply Chain Platform and which functions do you find particularly useful?

VERSO enables us to reduce our workload enormously because manual documentation is largely eliminated.
And that helps us in the digitalization of our Green KPIs.
The platform is very easy to understand and intuitive to use.
Above all, the visualization of the supply chain helps us to build an understanding of our partners.
With VERSO, we can easily record and evaluate data and export it even faster.
In addition, VERSO Support is always there for us and can support us.
It is also interesting to note that as a user of the VERSO supply chain platform, we basically have a dual role.
We are both a registered supplier on the platform and a VERSO customer.
In other words, we serve our customers on the platform with our company data and at the same time request company data from our suppliers via the platform so that we can gain insight into our supply chain.

7. what are your plans for the future in the area of responsibility and what role does the supply chain play in this?

We already collect and reduce our emissions here on site, but we are well aware that the majority of our emissions are generated in the supply chain.
That’s why we want to work even more closely with our suppliers in future to make progress, take responsibility together and achieve our goals.
With regard to our supply chain, this also means that we want to address the relevant upstream suppliers after surveying our Tier 1 suppliers.
We take a holistic approach to responsibility.
This starts at the beginning of the supply chain, through production and use to beyond the life cycle of the product – closing the circle.

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The importance and future of sustainable supply chains: Interview with Klaus Wiesen

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Kompass als Symbolbild: CSRD-Berichtspflicht

11.11.2022

EU beschließt CSRD: Das sollten Sie jetzt beachten

Die CSRD ist da. Dieser Beitrag liefert Hintergründe und Tipps, um die Umsetzung zu meistern.

EU veröffentlicht neue Berichtspflicht CSRD

Das Europäische Parlament hat am 10. November einer neuen Richtlinien für die Nachhaltigkeitsberichterstattung von Unternehmen zugestimmt. Das Gremium nahm die Corporate Sustainability Reporting Directive (CSRD) mit 525 Ja-Stimmen, 60 Nein-Stimmen und 28 Enthaltungen an. Mitte Dezember wurde die neue Berichtspflicht CSRD schließlich im Amtsblatt der EU veröffentlicht und wird innerhalb von 18 Monaten in nationales Recht umgesetzt.

Durch die Corporate Sustainability Reporting Directive müssen in Deutschland künftig rund 15.000 Unternehmen einen Nachhaltigkeitsbericht erstellen. Europaweit sind etwa 50.000 Unternehmen von der CSRD betroffen.

Die Entwicklung zur neuen Richtlinie CSRD

Die Situation vor der CSRD: Im März 2017 hat der Bundestag das CSR-RUG (CSR-Richtlinien-Umsetzungsgesetz) beschlossen und damit die EU-Richtlinie zur nichtfinanziellen Berichterstattung (englisch: Non-Financial Reporting Directive, NFRD) umgesetzt. Durch dieses Gesetz waren rund 500 Unternehmen in Deutschland verpflichtet, einen Nachhaltigkeitsbericht zu erstellen.

Im Rahmen ihres Green Deals will die EU das Thema Sustainability allerdings noch stärker in der Wirtschaft verankern. Deswegen erhält die bisherige Regelung durch die CSRD ein umfangreiches Update. Durch die neue Richtlinie wird die bisherige Berichtspflicht schrittweise ausgeweitet. Das neue Reporting nach CSRD bringt einige wesentliche Veränderungen mit sich, durch die der Nachhaltigkeitsbericht deutlich aufgewertet wird. Mit der Erstellung entsteht für berichtspflichtige Unternehmen eine ganz neue Herausforderung. Die CSRD beinhaltet unter anderem auch die Form der Veröffentlichung und nicht zu unterschätzende Haftungsrisiken für das Management und den Aufsichtsrat.

Zudem werden auf EU-Ebene erstmals verbindliche Berichtsstandards eingeführt, die die Berichterstattung inhaltlich umfangreicher und anspruchsvoller machen. Einen Überblick über die wichtigsten Informationen zur CSRD erhalten Sie auch in unserem Factsheet.

Factsheet: CSRD

Was ist der Zweck des neuen Reportings nach CSRD?

Die EU will Kapitalströme in nachhaltige Geschäftsmodelle lenken sowie die Transparenz und Vergleichbarkeit von Leistungen im ESG-Bereich (Environmental, Social, Governance) erhöhen. Investoren, Arbeiternehmer:innen und Kund:innen erhalten dadurch mehr Informationen über soziale und ökologische Aspekte eines Unternehmens. Sehen Sie die Berichterstattung deswegen nicht als nötiges Übel an, sondern als Möglichkeit, zum Beispiel ihre positive Entwicklung beim CO2-Ausstoß zu zeigen und dadurch Wettbewerbsvorteile zu erreichen.

Drei Tipps, um die CSRD zu meistern

1. Beginnen Sie JETZT

Warten Sie mit Ihrer Nachhaltigkeitsstrategie nicht, bis es zu spät ist. Sorgen Sie bereits jetzt dafür, dass Sie eine gute Datengrundlage für den Nachhaltigkeitsbericht haben. Die CSRD wird ab 2024 schrittweise eingeführt. Berichtet wird dann immer auf der Datengrundlage aus dem Vorjahr. Wer also länger wartet, bis er das Thema angeht, wird im Zweifel nicht genug zu berichten haben.

2. Integrieren Sie Nachhaltigkeit in Ihre Unternehmensstrategie

Der Nachhaltigkeitsbericht wird künftig von Stakeholdern stärker wahrgenommen, weil er zusammen mit dem Lagebericht des Unternehmens veröffentlicht wird. Integrieren Sie deswegen Ihre ESG-Strategie in ihre Unternehmensstrategie. Dadurch werden Zielkonflikte vermieden. Außerdem fließen Nachhaltigkeitkeitsaspekte ganzheitlich in die Kultur des Unternehmens und die gesamte Wertschöpfung ein, was zu positiven Synergieeffekten führt.

3. Schaffen Sie einen zentralen Punkt für Ihre Daten

Die Grundlage eines Nachhaltigkeitsberichts sind valide und verfügbare Daten. Legen sie deswegen frühzeitig fest, welche Daten Sie erheben möchten. Sammeln Sie alle Ziele, Maßnahmen, Kennzahlen und Zuständigkeiten an einem Ort, um damit effektiv arbeiten und berichten zu können. Hilfreich sind dabei spezielle Tools – z.B. der VERSO ESG Hub. Bedenken Sie immer: Ohne gut strukturierte ESG-Daten gibt es auch kein wirksames Sustainability Management und somit keine Grundlage für einen aussagekräftigen Nachhaltigkeitsbericht.

Wer ist von der CSRD betroffen?

Die CSRD betrifft bereits kleinere kapitalmarktorientierte Unternehmen ab 10 Mitarbeiter:innen. Außerdem jedes Unternehmen mit zwei von drei folgenden Eigenschaften:

mehr als 250 Mitarbeiter im Schnitt eines Geschäftsjahres
Nettoerlöse von mehr als 50 Millionen Euro und
einer Bilanzsumme von mehr als 25 Millionen Euro.

Nach der aktuell gültigen Berichtspflicht CSR-RUG müssen nur kapitelmarktorientierte Unternehmen mit über 500 Mitarbeiter:innen, Genossenschaften, Kreditinstitute, Finanzdienstleister und Versicherungsunternehmen einen Nachhaltigkeitsbericht vorlegen. Durch die neue Regelung wird diese Zahl massiv ausgeweitet.

Außerdem können Zulieferer indirekt betroffen sein, wenn ein Unternehmen seine gesamte Wertschöpfungskette nachhaltig gestalten will.

Grafik: wer ist nach CSRD berichtspflichtig: Nicht kapitalorientierte Unternehmen, die mindestens zwei von den folgenden Bedingungen erfüllen: mehr als 250 Mitarbeitenden, mehr als 25 Millionen Euro Umsatzerlöse, mehr als 45 Millionen Euro Bilanzsumme. Börsennotierte Unternehmen (ausgenommen Kleinstunternehmen), Versicherungsunternehmen und Kreditinstitute sind alle von der Berichtspflichg CSRD betroffen.

Wir helfen Ihnen bei Ihrem Nachhaltigkeitsbericht

VERSO unterstützt bereits zahlreiche Unternehmen bei der Erstellung eines Nachhaltigkeitsberichts. Gerne begleiten wir auch Sie und Ihr Unternehmen über den gesamten Prozess hinweg – von der Wesentlichkeitsanalyse bis zur Veröffentlichung des ESG-Berichts.

Mit unserer ESG-Software sammeln Sie schnell und übersichtlich alle relevanten Nachhaltigkeitsdaten. Unsere Sustainability Expert:innen stehen Ihnen jeder Zeit mit Rat und Tat zur Seite. Und mit unseren Weiterbildungen holen Sie sich neuen Input und werden zum CSR-Profi.

Noch Fragen? Schreiben Sie uns.

* Bei diesen Informationen handelt es sich um redaktionell zusammengefassten Content, der nicht als Rechtsberatung zu verstehen ist. VERSO übernimmt keine Haftung.

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In 10 Schritten auf das Lieferkettengesetz vorbereiten

30.09.2022

Prepare for the Supply Chain Act in 10 steps

The Supply Chain Duty of Care Act, or Supply Chain Act (LkSG) for short, has been in force since January 1, 2023. We have answered some important questions for you.

Since January 1, 2023, the Supply Chain Due Diligence Act, or Supply Chain Act (LkSG) for short, has been in force to regulate corporate responsibility for compliance with human rights in supply chains for the first time. To help you navigate and prepare for the regulatory developments surrounding the LkSG, we have answered some important questions for you.

Questions and answers on the Supply Chain Act

1. Why does Germany need a supply chain law?

In the course of globalization, German companies source raw materials and products from all over the world. In addition, investments are made in foreign production and distribution facilities and goods are exported worldwide. In the process, human rights and environmental protection violations are occurring more and more frequently. These have their origins in the constantly increasing competitive and price pressure to which globally active companies are exposed. Up to now, companies have only borne minimal responsibility for the impact of their business activities abroad. Attempts to voluntarily implement protective measures against human rights and environmental protection violations have failed miserably. A binding framework is therefore needed to oblige companies to take greater care with regard to these issues.

2. which human rights and environmental standards must be taken into account by companies in this context?

The Supply Chain Due Diligence Act obliges German companies to comply with internationally recognized human rights abroad as well. This includes, for example, the right to physical integrity, the prohibition of forced and child labor and the right to health. With regard to the environmental standards to be observed, the locally applicable regulations on environmental protection and individual environmental standards from international agreements apply.

3. which companies are affected by the Supply Chain Act?

The law will be introduced in stages, starting on 01.01.2023. Initially, German companies with more than 3000 employees will be affected. From 01.01.2024, the scope will be extended to companies with more than 1000 employees. Even if smaller companies (SMEs) are not yet directly covered by the Supply Chain Act, they can be required to implement due diligence obligations as suppliers to affected companies.

4. What are companies liable for?

Companies should not only take responsibility for damage caused by themselves, but also for damage caused along the supply chain by subsidiaries, important business partners or suppliers. Transparency within the supply chain is therefore more important than ever before. In principle, however, companies are only liable for damage where they have acted negligently or deliberately breached their duty of care.

5. must business relationships be terminated in the event of violations?

That is not the goal. The primary aim is to permanently anchor awareness of human rights and environmental protection measures within the supplier companies. Business relationships are only to be terminated completely if a serious human rights violation has been identified that persists even after a deadline has been set.

6. What does the Supply Chain Act mean for the competitiveness of affected companies?

The Supply Chain Act will bring more fairness to competition. At present, companies that act conscientiously are at a competitive disadvantage compared to companies that act irresponsibly due to higher costs. This is to be prevented with uniform rules for all.

7. What impact can the LkSG have in the producing countries?

The Supply Chain Act is primarily intended to protect local people. The legislation is intended to improve working conditions for employees in production facilities, as companies are then obliged to comply with social and environmental standards. Residents living in the vicinity of the factories will also benefit if, for example, they are no longer allowed to exceed certain exhaust emission values.

8. Who controls the law?

Compliance with and implementation of the law is monitored by the Federal Office of Economics and Export Control (BAFA). Companies are obliged to submit their report at least four months after the end of the financial year. In addition, the authority has the possibility, among other things, to specify concrete actions to companies, summon persons, demand information and impose fines of up to EUR 50,000 for enforcement.

9. What penalties do companies have to fear?

Failure to comply with the legal obligations could result in fines of up to 8 million euros, or 2% of annual global turnover for companies with an annual turnover of more than 400 million euros. For the time being, the German law does not provide for civil liability, although this is likely to change with legislation at European level.

10. how can the VERSO Supply Chain Platform simplify the implementation of the LkSG?

Recurring requirements such as risk analyses, implementation of preventive measures or the annual reporting obligation are effort drivers for purchasing, as they require the collection and evaluation of supplier data. With the automation of the VERSO Supply Chain Platform, considerable resources can be saved and an efficient, holistic implementation of the LkSG and all ESG topics can be guaranteed. The VERSO Supply Chain Platform enables a future-proof approach with which purchasing organizations are also optimally prepared for future requirements such as the CSRD and the EU Supply Chain Act. Contact us to find out how VERSO can help you capture the necessary data in your supply chain, qualify suppliers and provide the necessary reporting metrics with minimal effort.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

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Wander-Wegweiser als Symbolbild für den Vergleich verschiedener Nachhaltigkeits-Standards

10.08.2022

Sustainability report: What standards are there?

The new CSRD reporting obligation means that around 15,000 companies in Germany are required to report. What is the right standard for your CSR report? To make it easier for you to choose, we present the most important standards. You will also find a factsheet at the end of this blog post showing you which standard is suitable for which company.

UN Global Compact: Suitable for beginners, only minimum requirements

The United Nations Global Compact, or UNGC for short, was founded by Georg Kell in 2000 on the initiative of former United Nations Secretary-General Kofi Annan. The aim was and is to shape globalization in a fair, environmentally and socially responsible way. The UNGC is the world’s largest and most important initiative for sustainable and responsible corporate governance. Over 19,000 companies and organizations have signed it – including more than 800 in Germany. The framework formulates ten social and ecological principles in the areas of human rights, labour, environmental protection and anti-corruption, to which the participating companies and organizations are committed. In addition, the UN Global Compact is based on the 17Sustainable Development Goals (SDGs) of the United Nations.

DNK: Good introduction, easy to use, for German-speaking countries

The German Sustainability Code (DNK) was introduced in 2011. The aim is for companies to provide information about their sustainability performance and thus create comparability. Around 800 companies have now published a DNK declaration. The standard comprises 20 criteria that must be reported on. They are divided into the subject areas of strategy, process management, environmental issues and society. When reporting, companies can select either the GRI (Global Reporting Initiative) or EFFAS (European Federation of Financial Analysts Societes) performance indicator set.

GRI: Most established internationally, high effort

The Global Reporting Initiative (GRI) is a foundation that was established in 1997. The GRI guidelines are considered the most important standard for sustainability reports worldwide. The aim of the global standards is to make sustainability reports more comparable through uniform requirements. The guidelines are continuously developed in a dialogue process with companies and civil society organizations. Companies that prepare their sustainability report in accordance with the GRI standards must provide extensive information about the company, the management approach and economic, ecological and social standards. The Global Reporting Initiative has now updated its standards once again. The latest changes apply to all reports published from January 1, 2023. All information on the changes can be found in the factsheet “New GRI Standards from 2023”.

Factsheet: New GRI standards from 2023

SDG: Framework with the 17 UN Sustainable Development Goals

The member states of the United Nations adopted the 2030 Agenda for Sustainable Development in September 2015. It includes the 17 UN Sustainable Development Goals, or SDGs for short, which cover all three dimensions of sustainability: Environmental, social and economic. The global goals are to be achieved by all countries by 2030 in order to make the world fairer, healthier, more peaceful and more social. The SDG framework serves as a guide for companies that want to report on their sustainability performance. Guidelines such as the Global Reporting Initiative (GRI) and the UN Global Compact are available to help companies implement the 17 Sustainable Development Goals and the sub-goals in their supply chains. Both guidelines propose indicators and key figures for measuring the sustainability performance of companies for the individual SDGs.

ISSB: global standard for capital market-oriented companies, under development

The International Financial Reporting Standards Foundation is currently developing global standards for the sustainability report of capital market-oriented companies. To this end, the non-profit IFRS Foundation established the International Sustainability Standards Board (ISSB) in Frankfurt. The future standard has great potential to become the leading international framework. The aim of the ISSB is to define minimum standards for credible, transparent and comparable reporting in the area of ESG criteria (environmental, social and governance). For example, companies should specify which key figures they use to measure and monitor sustainability-related risks and opportunities and which strategy they intend to use to manage them.

ESRS: uniform European standard, being developed as part of the CSRD

As part of the new CSRD (Corporate Sustainability Reporting Directive) reporting obligation, a uniform standard is also being introduced. This should make the reports more meaningful and comparable. However, this also increases the amount of work involved. The European Financial Reporting Advisory Group, EFRAG for short, has been tasked with drawing up the European Sustainability Reporting Standards (ESRS). All information on the ESRS can be found in our factsheet.

Factsheet: ESRS

ISO 14001: good standard for environmental management

ISO 14001 is a globally recognized standard for environmental management systems that was published in 1996. The aim of the international standard is for companies to improve their environmental performance and achieve environmental targets. Around 300,000 companies worldwide are certified to ISO 14001 – around 8,000 of them in Germany. The environmental management system is based on four pillars: the planning of environmental targets, the implementation of the defined measures, monitoring and improvement.

ISO 26000: Guidelines for socially responsible behavior

ISO 26000 was published in 2010 and is a guideline that defines socially responsible behavior. As the standard does not provide for certification, it is not as widely used as ISO 14001, for example. The standard formulates numerous recommendations for action on core issues of social responsibility. These include the environment, human rights, employee rights, customer rights and society.

EMAS: more complex standard for environmental management

The Eco-Management and Audit Scheme, EMAS for short, was developed by the European Union and introduced in Germany in 1995. It is a joint system of environmental management and environmental auditing. The aim is to help companies that want to improve their environmental performance. In Europe, around 4000 organizations are registered under EMAS – over 1100 of them are from Germany. Companies must publish an environmental statement in which they disclose, among other things, their impact on the environment, their environmental performance and their environmental objectives. Employees must be involved in this process. EMAS covers the contents of ISO 14001 and goes even further.

TCFD: Recommendations to the financial sector and capital market-oriented companies

In 2017, the Task Force on Climate-related Financial Disclosures (TCFD), founded on the initiative of the G20 countries, drew up recommendations for voluntary and consistent reporting on the effects of climate change. The recommendations are aimed at the financial sector and capital market-oriented companies. Over 1000 companies worldwide have committed to implementing them. The aim is to provide companies and investors with decision-relevant information on material climate-related financial risks and opportunities. According to the recommendations, information should be provided on governance, strategy, risk management, key figures and targets.

We help you with your sustainability report

The first sustainability report is a challenge, not everything will go smoothly straight away. It is important that you take the first steps and continue to develop with the relevant standards. We will accompany you on this path. We help you to set up a sustainability strategy and with reporting. With our CSR management software , you can collect all relevant sustainability data quickly and clearly. And with our training courses, you can gain new input and become a CSR professional.

Any questions? Please write to us.

* This information is summarized editorial content and should not be construed as legal advice. VERSO accepts no liability.

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16.06.2021

Nachhaltigkeitsbericht erstellen: 5 Tipps fürs ESG-Reporting

Bei Nachhaltigkeit wird zunehmend genauer hingeschaut – der eigene Anspruch, die gesellschaftlichen Erwartungen sowie die gesetzlichen Anforderungen bei den ESG-Themen wachsen rapide. Hier kommen 5 Tipps für glaubwürdige Nachhaltigkeitsberichte.

Ob verpflichtet oder nicht – Sie tun gut daran, jetzt schon zu starten. Mit diesen 5 Tipps erstellen Sie einen aussagekräftigen Nachhaltigkeitsbericht:

1. Commitment von höchsten Entscheidern einholen

Es ist von entscheidender Bedeutung, dass Ihre Geschäftsführung das Thema Sustainability als strategisch wichtiges Thema begreift. Einerseits, weil Ihrem Unternehmen schnell Greenwashing vorgeworfen werden kann. Das kann bis zur pers önlichen Haftung des Managements führen. Andererseits, weil Ihre Kunden, Ihre Geschäftspartner und Ihre Mitarbeitenden intelligente Wesen sind. Sie bemerken, ob es authentisch ist, was die Geschäftsführung sagt, und ob diese tatsächlich soziale, ökologische und ökonomische Nachhaltigkeit anstrebt.

Sollte Ihre Geschäftsführung nicht mit an Bord sein, haben Sie noch ein zweites Problem, wenn Sie den Nachhaltigkeitsbericht erstellen. Sie brauchen sehr viele Menschen im Unternehmen, die Ihnen Daten liefern. Das werden diese häufig nur dann priorisieren, wenn sie wissen, dass es von oben gewollt ist und von den Führungskräften und den Vorständen mitgetragen wird.

Sie sollten nicht vergessen, dass ESG eine Schnittstellenfunktion ist, bei der Sie auf alle wichtigen Abteilungen im Unternehmen zählen können müssen. Holen Sie sich zu Beginn das Commitment für Nachhaltigkeit von der höchsten Entscheiderebene, um eine solide Basis für Ihren ESG-Bericht zu legen.

2. Planen Sie ausreichend Zeit für den Nachhaltigkeitsbericht ein

Wenn es sich um Ihre erste Dokumentation handelt, sollten Sie besonders darauf achten, dass Sie ausreichend Zeit einplanen. Ein Nachhaltigkeitsbericht ist mit Sicherheit keine Raketenwissenschaft. Doch beim ersten Mal ist das Herangehen noch nicht gelernt, nicht geübt und es wird eine Menge offene Fragen geben. Es kommt darauf an, ob Sie eine Vollzeitstelle als ESG-Manager:in haben und vielleicht sogar Kolleginnen und Kollegen, die Sie unterstützen. Oder ob Sie einen anderen Jobtitel haben und nur etwa 20 Prozent Ihrer Stelle für das Nachhaltigkeitsmanagement gedacht ist. Überlegen Sie gemeinsam mit Ihrem Vorgesetzten, wie Sie zeitliche Ressourcen realistisch einplanen können.

Eine weitere große Herausforderung, die Sie viel Zeit beim Erstellen des ESG-Reporting kosten kann, ist das Daten-Management. Mit den richtigen Tools und der richtigen Datenlage können Sie sich bis zu 90 Prozent Zeit ersparen.

3. Die richtigen ESG-Tools, um Zeit und Kosten zu sparen

Überlegen Sie sich möglichst frühzeitig, welche Werkzeuge, also welche Sustainability Tools, Ihnen optimal bei der Erstellung des Nachhaltigkeitsberichts helfen können. Hier gibt es normalerweise zwei Lösungen:

Auf der einen Seite sind das gängige Tabellenprogramme, die den Vorteil haben, dass Sie bereits vorhanden sind. Der Nachteil daran ist die hohe Fehleranfälligkeit. Tabellenprogramme können nur sehr begrenzt ESG-wichtige Funktionen ausführen und das Datenmanagement ist meist umständlich. Darüber hinaus benötigen Sie häufig Agenturen für den Bericht beziehungsweise Designer für das Layout. Kosten und Zeitaufwand sind mit Tabellenprogrammen gerade im fortgeschrittenen Verlauf der Berichterstattung nicht zu unterschätzen.

Auf der anderen Seite gibt es dedizierte CSR-Management-Lösungen, mit denen Sie all Ihre Daten an einer Stelle gesammelt haben. Diese Tools ersparen Ihnen eine Menge Zeit und Frust bei der Eingabe und Verwaltung der Daten. Das ist übrigens auch der Grund, warum wir unsere CSR-Software entwickelt haben.

Und auch die Kosten sind mit professioneller ESG-Software deutlich geringer: Teure Agenturen und lange Abstimmungsschleifen fallen so weg und die Kosten liegen komplett in Ihrer Hand.

4. Know-how aus Weiterbildungen oder von Berater:innen

Um einen Nachhaltigkeitsbericht erfolgreich erstellen zu können, benötigen Sie ein gewisses Sustainablity-Know-how. Es reicht zu Beginn, wenn ein Basiswissen gegeben ist. Sie sollten beispielsweise wissen, welche Rahmenwerke und Standards es gibt. Einen Überblick über die wichtigsten Standards finden Sie in unserem Factsheet.

Wichtig ist aber auch, wie der Prozess des Nachhaltigkeitsmanagements funktioniert und wo Risiken lauern. Dieses praktische Basiswissen ist jedoch unumgänglich, um einen glaubwürdigen Nachhaltigkeitsbericht zu erstellen und Reputationsrisiken zu vermeiden. Um es sich anzueignen, gibt es zwei Möglichkeiten:

Zum einen können Sie sich das Wissen über entsprechende Kurse oder Ausbildungen selbst erarbeiten. Achten Sie unbedingt darauf, dass die Kurse von Experten aus der Praxis angeboten werden. Ein Hochschulzertifikat kann hilfreich sein, ist aber bei weitem nicht immer die beste Lösung, wenn es um ESG-Management in der Praxis geht.

Können oder wollen Sie sich das Wissen aktuell nicht selbst aneignen, gibt es zum anderen die Option externer Unterstützung. Achten Sie dringend darauf, dass die Beraterin, der Berater oder die Agentur das Thema wirklich versteht und schon lange in der Praxis umsetzt. Für einen Nachhaltigkeitsbericht reicht es nicht, dass eine Agentur schöne Texte und ansprechende Grafiken erstellen kann. Die sogenannten „Hochglanzbroschüren“ wirken häufig sogar kontraproduktiv, wenn es um Nachhaltigkeit und Authentizität geht.

5. ESG-Daten: Sammeln Sie Inhalte zum Thema Nachhaltigkeit systematisch

Um einen aussagekräftigen ESG-Bericht zu erstellen, ist eines unumgänglich: Ihre Dokumentation muss Fakten und Bemühungen zur Nachhaltigkeit im Unternehmen enthalten! Das heißt: Wenn Sie nichts im Bereich der Themen Umwelt, Sozial und Governance machen, wird es sehr schwierig, einen Bericht authentisch und erfolgreich zu gestalten. Nehmen Sie dies zum Anlass, um ESG-Maßnahmen im Unternehmen zu erkennen und zu sammeln, also Dinge, die Sie oder andere Abteilungen bereits ganz selbstverständlich tun.

Viele Unternehmen, mit denen wir arbeiten, wissen überhaupt nicht, was sie schon alles im Bereich Nachhaltigkeit tun und sind nach einer Bestandsaufnahme positiv überrascht. Um eine solche Bestandsaufnahme zu machen, sprechen Sie am besten mit Kolleginnen und Kollegen aus unterschiedlichen Abteilungen. Insbesondere die Ressorts Einkauf, Umwelt-Management, Marketing und Kommunikation sowie HR werden Ihnen relevante Informationen liefern können.

Nehmen Sie den Bericht auch zum Anlass, neue Maßnahmen zu initiieren – auf Basis Ihrer Ziele und mit Blick auf die Wesentlichkeit Ihrer Maßnahmen. Wichtig dabei: Achten Sie bei der Datensammlung darauf, dass Sie alle Daten an einem Ort sammeln und aktuell halten!

Fazit

Bereiten Sie sich gut vor und erfüllen Sie diese fünf Punkte, so profitieren Sie sowohl im Prozess der Berichterstellung als auch erheblich in der Qualität des Endergebnisses. Vorbereitung ist, wie so oft im (Arbeits-)Leben, alles – auch beim Nachhaltigkeitsbericht.

* Bei diesen Informationen handelt es sich um redaktionell zusammengefassten Content, der nicht als Rechtsberatung zu verstehen ist. VERSO übernimmt keine Haftung.

Abonnieren Sie unseren Newsletter!

Tragen Sie sich ein und erhalten Sie regelmäßig Neuigkeiten zu:

Aktuellen ESG-Themen und Gesetzesänderungen
Best Practices aus den Bereichen ESG und nachhaltige Lieferketten
News zu VERSO
Sustainability Events uvm.

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23.03.2021

Nachhaltigkeit in der Finanzbranche: Interview mit Mica Valdivia (VÖB)

Interview mit Mica Valdivia (Direktorin des Verbands Öffentlicher Banken Deutschlands) über Sustainable Finance in der Praxis und weitere hochaktuelle Fragen der Finanzbranche.

Zwischen Dezember 2019 und November 2020 haben Anleger fast doppelt so viel in nachhaltige Finanzprodukte investiert wie im gleichen Zeitraum des Vorjahres. Dass Sustainable Finance so rasant an Bedeutung gewinnt, liegt neben der steigenden Nachfrage der Anleger:innen nach nachhaltigen Finanzprodukten auch daran, dass zunehmend regulatorische Maßnahmen getroffen werden.

Doch was bedeutet das Thema Sustainable Finance nun in der Praxis? Wie bereiten sich Unternehmen, Banken und Versicherungen nun optimalerweise darauf vor? Warum ist eine gute Datenbasis beim Thema Nachhaltigkeit unerlässlich? Mit Mica Valdivia, Direktorin des Verbands Öffentlicher Banken Deutschlands, der die Interessen seiner Mitgliedsinstitute gegenüber Parlamenten, Regierungen und den Aufsichts- und Regulierungsbehörden vertritt, haben wir über diese und weitere hochaktuelle Fragen gesprochen.

Welche Rolle spielt Sustainable Finance in Ihrem Alltag beim VÖB und in dem Ihrer Mitglieder?

Mica Valdivia: Die Corona-Pandemie hat das Bewusstsein für das Thema Nachhaltigkeit noch einmal geschärft – in der Gesellschaft ebenso wie in der Politik. Das klare Bekenntnis ist wichtig, denn die nachhaltige Transformation der Wirtschaft ist ein gesamtgesellschaftlicher Kraftakt. Dabei spielt auch die Finanzindustrie eine zentrale Rolle.

Bei den Banken gibt es ein klares Bekenntnis, die nachhaltige Transformation von Wirtschaft und Gesellschaft zu unterstützen. Das gilt insbesondere für die öffentlichen Banken, denn Nachhaltigkeit ist Teil ihres gesellschaftlichen Auftrags. Viele nachhaltige Großprojekte, zum Beispiel im Bereich der Energieinfrastruktur, waren und sind ohne die Unterstützung öffentlicher Banken nicht denkbar. Durch ihre Produkt- und Förderangebote sind sie ganz klar Treiber des Umbaus der Wirtschaft in Richtung Nachhaltigkeit.

Natürlich ist Nachhaltigkeit mit Herausforderungen verbunden. Das sollte aber den Blick für die Chancen nicht versperren. Nehmen wir zum Beispiel das Thema Taxonomie, also das einheitliche Klassifikationssystem für nachhaltige Wirtschaftstätigkeiten. Die EU-Taxonomie legt fest, dass sich Unternehmen und Finanzinstitute ab Januar 2022 an den Vorgaben der Taxonomie ausrichten müssen, wenn sie von ökologisch nachhaltigen Geschäftsaktivitäten und Finanzprodukten sprechen. Unsere Tochter VÖB-Service hat dazu kürzlich eine Studie in der Bankenbranche durchgeführt. Das Ergebnis war eindeutig: Zwei von drei Banken sind überzeugt, dass sich die neue Taxonomie-Verordnung positiv auf ihr Geschäftsmodell auswirken wird.

Nachhaltigkeit ist ein zentraler Trend, den wir als VÖB und unsere Mitglieder aktiv vorantreiben und begleiten. Entsprechend ist Nachhaltigkeit bei uns längst kein exklusives Thema mehr für den Nachhaltigkeitsbericht oder die Unternehmenskommunikation, sondern Chefsache. Es lohnt, sich hier strategisch aufzustellen – und das tun unsere Mitglieder.

Gibt es Best Practices?

Mica Valdivia: Zu nennen sind beispielsweise die Nachhaltigkeitsleitlinien der NRW.BANK, die ihr Produkt- und Dienstleistungsportfolio auf das Ziel der weitgehenden Klimaneutralität im Jahr 2050 ausrichtet. Dies betrifft sowohl das Fördergeschäft als auch die Anlagepolitik der Bank.

Auch die zum BayernLB Konzern gehörende DKB hat sich mit ihrer Nachhaltigkeitsstrategie ehrgeizige Ziele gesetzt. Mit klaren Kennzahlen (sog. Key Performance Indicator/KPI) sollen 80 Mrd. Euro bzw. 85 Prozent des Kreditbuchs bis zum Jahr 2030 an den Sustainable Development Goals (SDGs) ausgerichtet werden.

Die Landesbank Baden-Württemberg setzt u. a. mit ihrer an ihren strategischen Nachhaltigkeitszielen ausgerichteten Vergütungspraxis ein weiteres wichtiges Best Practice Beispiel.

Die öffentlichen Banken müssen gleichwohl die Wirtschaft in der Breite bei der Transformation ihrer Geschäftsmodelle begleiten und dürfen dabei die Zielkonflikte innerhalb der verschiedenen Nachhaltigkeitsziele nicht aus den Augen verlieren.

Welche Veränderungen regulatorischer Art sehen Sie in Bezug auf das Thema Nachhaltigkeit auf die Finanzbranche zukommen und wer wird besonders betroffen sein?

Mica Valdivia: Der Gesetzgeber hat früh erkannt, dass die Finanzindustrie bei der nachhaltigen Transformation der Wirtschaft eine zentrale Rolle spielt, denn Banken und Investoren haben Einfluss auf die Steuerung von Geldströmen. Entsprechend hat die EU-Kommission bereits 2018 einen Aktionsplan für ein nachhaltiges Finanzwesen vorgestellt. Der Aktionsplan hat der Sustainable Finance Regulatorik durch zahlreiche neue Gesetze und Vorschriften eine enorme Dynamik verliehen. Von diesen Regelungen sind sowohl Finanzinstitute als auch Unternehmen betroffen. Entweder direkt wie durch die schon genannte Taxonomie-Verordnung oder indirekt wie bei der Verordnung über die Offenlegung nachhaltigkeitsbezogener Daten im Finanzdienstleistungssektor.

Aber auch durch die den Gesetzen folgenden Maßnahmen der Aufsichtsinstanzen werden Finanzinstitute angehalten, Nachhaltigkeitskriterien (ESG) in ihren Prozessen grundlegend zu durchdenken und zu integrieren. So hat beispielsweise die Europäische Zentralbank (EZB) mit ihrem Leitfaden zu Klima- und Umweltrisiken die Grundlage für einen aufsichtlichen Dialog geschaffen. Auf nationaler Ebene gibt das Merkblatt zum Umgang mit Nachhaltigkeitsrisiken der Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) die Richtung vor.

In diesem Jahr erwarten wir weitere richtungsweisende politische Impulse in Sachen Sustainable Finance, sowohl auf EU- als auch auf nationaler Ebene. So wird die EU-Kommission eine neue Sustainable Finance-Strategie vorlegen. Unklar ist, ob auch neue Regulatorik folgt. Zudem wird die deutsche Bundesregierung auf Basis der Empfehlungen des von ihr einberufenen Sustainable Finance-Beirates noch im ersten Halbjahr dieses Jahres eine nationale Sustainable Finance-Strategie vorlegen.

Man sieht: Es tut sich viel und bleibt spannend! Wichtig ist aber, dass sich die Regulatorik am Prinzip der Wesentlichkeit ausrichtet und dass – bei aller Notwendigkeit und Dringlichkeit – ausreichend Zeit für die Umsetzung eingeräumt wird.

Wie können betroffenen Finanzakteure nun konkret handeln, um sich vorzubereiten?

Mica Valdivia: Wie vorhin gesagt, birgt das Thema Nachhaltigkeit und Sustainable Finance – beziehungsweise die Ausrichtung von Finanzinstitutionen an Nachhaltigkeitszielen wie den nachhaltigen Entwicklungszielen der Vereinten Nationen oder den Sustainable Development Goals (SDGs) – große Herausforderungen, sowohl in operativer Hinsicht, als auch finanziell. Aber Sustainable Finance kann eben auch als Orientierungsrahmen verstanden werden, um das eigene Geschäftsmodell strategisch und zukunftssicher aufzustellen. Damit dies gelingt ist eines essentiell, was ich eingangs schon erwähnt hatte: Nachhaltigkeit muss Chefsache sein! Nur so kann eine ganzheitliche Transformation der eigenen Organisation gelingen.

Gibt es etwas, das Politik Ihrer Meinung nach noch dafür tun muss, um die Finanzwelt pragmatisch nachhaltiger zu gestalten?

Mica Valdivia: Eine solide Datenbasis ist der Grundstein für eine erfolgreiche, systematische Integration von Nachhaltigkeit und einer entsprechenden Ausrichtung der Geschäftsmodelle. Als unabdingbare Grundlage für einen erfolgreichen Transformationsprozess sollte der Aufbau einer europäischen Rohdatenbank für Nachhaltigkeitsdaten erfolgen.

Ein anderer wichtiger Aspekt: Es müssen ausreichend nachhaltige realwirtschaftliche Projekte und Vorhaben existieren. Das ist aktuell leider noch nicht der Fall. Eine stärkere wirtschaftspolitische Flankierung der Sustainable Finance Regulierung, welche Unternehmen darin unterstützt, sich zukunftssicher auszurichten und entsprechende Investitionen der Wirtschaft fördert, ist essentiell. Klar ist: Ohne eine Transformation der Realwirtschaft kann es keine Transformation der Finanzwirtschaft geben!

Was tut der VÖB konkret für die Nachhaltige Transformation?

Mica Valdivia: Unser größter Hebel als Verband in Sachen Nachhaltigkeit ist die Möglichkeit, die Rahmenbedingungen für die Transformation der Wirtschaft aktiv mitzugestalten und unsere Mitglieder bestmöglich in diesem Prozess zu begleiten. Wir sehen in dieser Multiplikatorenfunktion unsere Kernverantwortung in Sachen Nachhaltigkeit und Sustainable Finance.

Natürlich achten auch wir im VÖB auf eine nachhaltige Praxis im Alltag, so sind wir auf dem Weg zum „papierlosen Büro“ und versuchen, den Großteil der Kommunikation zu digitalisieren. Gleichzeitig haben wir auch schon vor Corona damit begonnen, verstärkt auf Videokonferenzen zu setzen und Dienstreisen zu reduzieren.

Welche Chancen sehen Sie in der nachhaltigen Transformation des Finanzsektors?

Mica Valdivia: Die konsequente Integration von Nachhaltigkeit mit ehrgeizigen und klaren Kennzahlen und Zielvorgaben sowie einer entsprechenden Anpassung und sukzessiven Ausweitung der Produktpalette ist ein zentraler Wettbewerbsfaktor und damit auch Zukunftssicherung für Banken. Wenn man als glaubwürdiger Partner die Herausforderungen seiner Kunden versteht und durch ein entsprechendes Produktangebot begleitet, werden Kundenbindungen aufrechterhalten oder neu etabliert.

Wie kann Sustainable Finance effizient umgesetzt werden bzw. wie gelingt ein Mainstreaming?

Mica Valdivia: Die öffentlichen Banken setzen einen Schwerpunkt im Bereich Digitalisierung und Nachhaltigkeit. Hierzu gibt es bereits erste Best Practice Beispiele unter den Mitgliedern, wie die Konzeption der „Blauen Nachhaltigkeit“ der DKB. Aber auch eigene Projekte des Verbandes können wir herausstellen, wie beispielsweise ein Pilotprojekt zur Umsetzung der Taxonomie-Verordnung auf Basis einer KI-Lösung. Wir sind überzeugt, dass die systematische Integration von Nachhaltigkeit vor allem über Digitalisierung effizient erfolgen wird. Auf dieses Thema legen wir aktuell einen besonderen Fokus.

Was ist bei der Kommunikation von Nachhaltigkeit besonders wichtig? Was sind No-Gos?

Mica Valdivia: Kommunikation ist beim Thema Nachhaltigkeit natürlich extrem wichtig. Aber sie muss glaubwürdig und authentisch sein, sprich: Worte und Taten dürfen nicht auseinanderfallen. Deshalb sollten Unternehmen und Organisationen die großen Herausforderungen – und teils auch Unwägbarkeiten oder Zielkonflikt – die mit der Integration von Nachhaltigkeit in die bestehenden Geschäftsprozesse verbunden sind, annehmen und offen kommunizieren.

In der Kommunikation mit seinen Stakeholdern ist es zudem sinnvoll, zeitlich definierte strategische Ziele klar zu formulieren. So gibt man seinen Kunden, Partnern, Politik und weiteren Gesprächspartnern einen klaren Rahmen. Um das Thema anfassbarer zu machen und als Ergänzung zum generellen Nachhaltigkeitsdialog ist es zudem sinnvoll, Best Practice Beispiele herauszustellen und aktiv zu kommunizieren. Das hat oft auch einen positiven Abstrahleffekt auf andere Marktakteure.

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