Eine Nachhaltigkeitsstrategie ist für Unternehmen wichtig, um ihre ESG-Ziele zu erreichen
11.03.2024

5 reasons why a sustainability strategy is important for companies

A corporate strategy is a matter of course for many companies. It serves to manage the most important opportunities and risks in relation to the business model. The sustainability strategy is an extension, so to speak, with a focus on ESG issues. It is necessary in order to position your company for the future. In this blog post, we explain the specific benefits of a sustainability strategy.

To get started: What does a sustainability strategy say?

A sustainability strategy is the roadmap for the sustainable transformation of your company.
It defines how you deal with relevant ESG issues – in other words, a plan for the key aspects in the areas of environmental, social and governance.
However, the strategy not only relates to your company itself, but also to environmental and social impacts within the supply chain or even across the entire value chain.
The roadmap contains

  • key opportunities and fields of action,
  • medium and long-term goals that your company has set itself, and
  • above all, an implementation plan with effective measures.

You can identify the most important areas for action with the help of a materiality analysis.
The EU CSRD Directive with its European reporting standards ESRS requires an analysis based on double materiality.
In doing so, you identify relevant topics for your company – from two perspectives: how do sustainability aspects influence your company and how does your company affect the environment and society.
If you involve your stakeholders in the process, you will gain valuable input and create greater acceptance in advance for subsequent decisions.
The double materiality analysis helps you to focus on the key issues with the greatest leverage and not get bogged down in the minutiae.
You define suitable goals and effective measures for the relevant fields of action.
Measurable KPIs also ensure that your progress is monitored.
You should take a scientifically sound approach when developing your goals.
This means, for example, that you should base your climate targets on the GHG Protocol (Greenhouse Gas Protocol) and the 1.5 degree target.

Whitepaper: The ESRS at a glance

The CSRD introduced new standards for sustainability reports.
Find out everything you need to know about the European Sustainability Reporting Standards (ESRS) in the white paper.

Sustainability strategy: 5 advantages for companies

The importance of a sustainability strategy is shown by the results of the Bertelsmann Stiftung’s Sustainability Transformation Monitor 2024.
In the study, around 54% of companies stated that sustainability is part of their general corporate strategy.
Around 26 percent have a separate sustainability strategy.
But let’s now look at the specific benefits:  

1. effective risk management and greater resilience

We are in a time of change.
Climate protection, digitalization, new work, diversity and new technologies such as artificial intelligence are just a few of the current megatrends.
The future is coming in leaps and bounds and will bring numerous changes with it.
A sustainability strategy ensures that you are aware of potential environmental and social risks for your company.
This is where risk management comes into play, which is part of the double materiality analysis mentioned above.
Many companies already have a risk management system – but this usually only includes a small proportion of ESG issues, which are also only assessed from a financial perspective.
This is now being supplemented by a holistic ESG perspective and, in contrast to the established system, opportunities are also given greater weight.
You identify and assess potential risks, draw up a plan to avoid or reduce risks and monitor your measures as part of ESG management.
This allows you to react more agilely and flexibly to issues such as climate change, political developments, fair working conditions or resource scarcity.
You also have the opportunity to proactively minimize risks and their impact.
You should not only think about risks that directly affect your company, but also about the entire value chain.
Effective risk management therefore contributes to cost savings and protection against unexpected losses.
This goes hand in hand with greater resilience and future viability of your company.
It also pays to be able to demonstrate risk management with a view to ESG issues and a sustainability strategy when granting loans.
Banks regularly ask for both as part of their lending decisions – you can find more information on this in our blog post“ESG in financing: this data decides on loans”.

5 Sustainability measures with impact

A company’s sustainability strategy depends, among other things, on the planned measures and their efficiency.
We have put together five exemplary projects that achieve the desired effect.

2. efficient use of resources and employees

Based on risk and opportunity management, you can improve the use of resources in your company.
Sustainability management promotes the optimization of processes and the development of new technologies and innovations.
This can result in the careful handling and more efficient use of resources.
Examples More efficient machines reduce energy consumption; recycling production waste reduces the need for raw materials.
Regardless of whether the end result is a reduction in waste or energy consumption or whether resources are used more efficiently – good ESG management can save you money.
Another point that speaks for a higher sustainability of your company.
However, you can not only optimize the use of resources, but also improve your time management and that of your colleagues.
By focusing on the key issues, you have more time to drive these tasks forward.  

3. holistic orientation and long-term planning

If you only introduce individual, unrelated measures, you often fail to see the big picture.
A sustainability strategy provides a remedy here and ensures a holistic view.
This means that no separate initiatives are launched, but each individual measure is an essential part of an overarching strategy.
You identify the most important topics with the double materiality analysis mentioned above.
They are then incorporated into your sustainability strategy, which enables long-term planning as well as systematic work and communication.
You can view your progress in CSRD-compliant software, such as our ESG Hub, where you can collect and monitor all data.
In the best case scenario, the sustainability strategy does not stand alone, but is integrated into the corporate strategy.
This allows you to emphasize the central importance of sustainability.
In addition, management is actively involved in the topic.

The double materiality analysis in 7 steps

Companies affected by the CSRD must identify relevant topics for their sustainability report with a double materiality analysis.
We explain how to get there step by step.

4. meet the requirements of standards such as ESRS

Many companies will also urgently need to develop an ESG strategy in the future as part of CSRD reporting – and in contrast to most existing frameworks, this will be much more intensive.
The European ESRS standards explicitly require a sustainability strategy for all material topics.
The German Sustainability Code (DNK) also addresses the sustainability strategy in its Criterion 1 – but nowhere near as in-depth as the ESRS.
The DNK requires companies to state whether they are strategically addressing the issue of sustainability or whether only individual measures have been implemented to date.
The GRI standards of the Global Reporting Initiative do not directly ask for a strategy.
However, some sections deal with the deeper anchoring of sustainability in the company.
The sustainability strategy also provides a lot of information that is needed when preparing a sustainability report.  

5. targeted communication of ESG issues

You have drawn up your sustainability strategy.
The first measures are underway and you can even see the first signs of progress.
Then you should also talk about it – for example in a sustainability report.
Read our blog posts to find out how to communicate sustainability on your own website and avoid the five biggest greenwashing traps.
As with the implementation of measures, the sustainability strategy ensures that you keep an eye on the big picture.
You focus on key topics with an impact that are also related to your core business.
The purchase of a single electric car in a vehicle fleet with hundreds of diesel cars will probably attract more criticism than praise.
As your communicated topics are placed in a larger context by the overarching strategy, they also carry more weight.
You present a consistent image to the outside world, increase your reputation and brand value, attract talent on the job market and retain or acquire customers.

Step-by-step to the sustainability report

A meaningful sustainability report can be quite a challenge.
Where do you start?
What data is important?
And how should the ESG report be published?
Our practice-oriented playbook answers your questions.

Conclusion: A sustainability strategy is worthwhile for companies

ESG issues are often already part of a company’s strategy and risk management without being explicitly named.
A sustainability strategy now focuses on these areas of action.
It expands the existing strategy to include a holistic ESG perspective and also highlights opportunities.
The aim here is to position the company for the future and therefore to address relevant risks and opportunities or the greatest impact in a holistic manner.
A sustainability strategy is therefore definitely worthwhile.
Not only because it is required as part of CSRD reporting.
Your company can also use it to achieve and maintain competitive advantages.
With your ESG management, you can differentiate yourself from your competitors and increase your chances of winning tenders and loans, for example, where sustainability data is also requested.
You also improve your image, which leads to greater customer loyalty and attracts young applicants who also choose their future employer based on social and environmental aspects.
Do you and your company want to benefit from the advantages of a sustainability strategy?
VERSO Sustainability Consultants will provide you with pragmatic and effective support in designing a roadmap for the sustainable transformation of your company.
Together, we will put your company on the path to a more sustainable future – from strategy to implementation.  

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

We support you!

Do you want to develop a sustainability strategy for your company or update your existing one?
The VERSO Sustainability Consultants will support you.

Subscribe to our newsletter!

Sign up and receive regular news about:

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Individual advice from the VERSO experts
  • Developed with expertise from 12+ years of sustainability management
  • Trusted by 250+ customers

Get to know the software!

Stakeholder-Anforderungen von ESG-Informationen an KMU
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.

All information about the SFDR

The Sustainable Finance Disclosure Regulation (SFDR) is one of the EU’s levers for promoting a sustainable economy.
Get an overview of the SFDR, the categorization of financial products and the disclosure requirements with our factsheet.

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.

This data decides on loans

Read this article to find out how ESG data affects financing and what data companies need to provide now to ensure their loan applications continue to be approved.

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

CSRD compliance made easy

From the CSRD basics to the finished report: Our practical software package guides you step by step to CSRD compliance!

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.

Step-by-step to the sustainability report

A meaningful sustainability report can be quite a challenge. Where do you start? What data is important? And how should the CSR report be published? Our practice-oriented playbook answers your questions.

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.

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

Subscribe to our newsletter!

Sign up and receive regular news about:

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Individual advice from the VERSO experts
  • Developed with expertise from 12+ years of sustainability management
  • Trusted by 250+ customers

Get to know the software!

CSR, ESG oder Nachhaltigkeit: Wo liegen die Unterschiede? © yunus susanto, Getty Images via canva.com
29.01.2024

CSR, ESG, sustainability – what’s the difference?

CSR, ESG, sustainability: what sounds like one and the same thing at first glance is actually different. Let’s clarify the difference between the terms “ESG”, “CSR” and “sustainability” in this article!

In this article, we compare apples with pears, which at first glance all look like apples – because we are talking about the very similar terms “CSR”, “ESG” and “sustainability”.
Read on to find out what lies behind these words and how they differ.

What does CSR mean?

You can think of “CSR” as a kind of moral, ethical basis for a company’s sustainability strategy. CSR stands for “Corporate Social Responsibility”. And although the word “social” is included here, it does not only refer to the social aspect of sustainability. CSR also refers to the environment and corporate management. You may have come across the abbreviation “CR” before – it stands for “Corporate Responsibility” and deliberately excludes “Social” to avoid confusion. CSR or CR is the precursor to ESG, so to speak. Or, to use an English expression: CSR walked so that ESG could run. The EU Commission defined CSR as follows back in 2011:

“[A] concept that serves as a basis for companies to integrate social and environmental concerns into their business activities and their interactions with stakeholders on a voluntary basis.”

To be precise, CSR primarily refers to a company’s awareness of the impact it has – actively or passively – on society and the environment. Companies meet their responsibility in terms of CSR by taking qualitative measures that go beyond the legal minimum (e.g. CSRD, LkSG).

Whitepaper: The ESRS at a glance

The CSRD introduced new standards for sustainability reports.
Find out everything you need to know about the European Sustainability Reporting Standards (ESRS) in the white paper.

What does ESG mean?

“ESG” is the abbreviation for “Environmental, Social, Governance”. In contrast to CSR, ESG is more of a pragmatic, detail-oriented approach to sustainability efforts. The term encompasses the impact of corporate strategy and practices on these three areas:

  • Environmental: Environmental criteria such as energy consumption, climate strategy or resource management
  • Social: Criteria relating to stakeholders (beyond investors) such as working conditions along the value chain, diversity or gender pay gap
  • Governance: Criteria for ethical corporate governance, such as corruption prevention, whistleblower protection or supplier selection

ESG is quantitatively oriented. For example, the ESRS, the framework for sustainability reports in accordance with the CSRD, predominantly requires clear key figures.

ESG is based on the so-called “triple bottom line”. You may be familiar with this as the “3-pillar model of sustainability” – an approach according to which sustainable development is only possible if environmental, social and economic sustainability goals are pursued on an equal footing.

Practical guide to CSRD

Our practical guide, including a checklist, will help you prepare for CSRD reporting.
Find out what challenges there are and how you can overcome them.

So what is sustainability?

This brings us to the last point in our differentiation between ESG, CSR and sustainability.
Sustainability is an umbrella term, so to speak, for ESG and CSR.
Sustainability cannot exist without CSR and ESG.
Let’s take a little trip back to the ore mountains of the early
18th century.
In the mining region, wood was such an important resource as a fuel and building material as well as for smelting ore that it was slowly becoming scarce.
Hans Carl von Carlowitz, who was head of the Freiberg Mining Authority at the time and was responsible for the supply of wood, was the first to formulate the definition of sustainability, namely that only as many trees could be taken from the forest as would grow back.
Already in the
In the 19th century, this definition also became established in other areas.
If we look at the bigger picture, sustainability means that systems – regardless of their type – may only be stressed to the extent that they can withstand without damage.
Resources may only be used to this extent.
Today, in 2024, we are all more than aware that most of our systems have already reached their limits or are already being used far beyond their limits.
Be it overfishing or deforestation, the mining of rare earths or oil production, air pollution or the exploitation of people: We need to promote the idea of sustainability more strongly again and act now in order to create a future worth living for future generations.
When it comes to sustainability, companies have a key role to play as the implementers of consumer needs and the enablers of familiar conveniences and standards of living.
By becoming aware of their responsibility (CSR) and changing their business strategies and supply chains (ESG), they have the sustainable transformation in their hands.

Overwhelmed by the CSRD?

Make CSRD as easy as possible: Our new CSRD Suite provides tools and support for every stage of CSRD compliance.

Conclusion: Is ESG or CSR more important?

And finally, to answer the frequently asked question of whether ESG or CSR is more important: the two go hand in hand. However, ESG has now established itself as a common term for a comprehensive sustainability strategy. CSR represents the basic idea that is needed for the sustainable transformation of the economy: The awareness that companies bear responsibility and must act accordingly. ESG, in turn, provides opportunities for targeted action. This turns a sense of responsibility into measurable, effective actions.

 

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

Subscribe to our newsletter!

Register now to arrange a free demo appointment and get to know our solutions at first hand.

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Individual advice from the VERSO experts
  • Developed with expertise from 12+ years of sustainability management
  • Trusted by 250+ customers
Nachhaltigkeit auf der Website kommunizieren
18.12.2023

How to communicate your sustainability on the website

Your company is sustainable – but do potential customers know that? In this article, you will find 6 tips for communicating your sustainability measures credibly on your website.

More and more consumers are specifically choosing companies based on sustainability aspects – and more and more companies have to pay close attention to ensuring that everything is above board in their supply chain since the LkSG came into force.

Sustainability is increasingly becoming an important criterion when making purchasing and partnership decisions. And what better way than your own website to inform potential customers and partners about your sustainability efforts? So it’s high time to put your company’s sustainability efforts in the spotlight.

But what’s the best way to do this?

6 tips for communicating sustainability credibly on the website

Tip 1: Transparency and measurable data

Facts, facts, facts: Solid figures are still the most credible. That’s why our first tip is to provide a detailed sustainability report on your website – e.g. as a separate page or as a downloadable PDF document. The report shows existing measures, but also describes what your company will implement in the future. In addition, show prominently and separately to the report what goals you have set yourself and what measures you intend to take to achieve them. Also state openly where there is still a need for action. From 2024, the CSRD will require around 15,000 companies to publish a sustainability report anyway. However, a voluntary report is also a good thing for all companies that want to clearly show: “We take sustainability seriously!”

CSRD: New requirements for sustainability reports

As part of the Green Deal, the EU is driving forward numerous measures for sustainable transformation – including the CSRD.
You can find all the details, including the latest innovations, in our factsheet.

Tip 2: Awards from independent bodies

Has your company been certified for sustainability measures? Then be sure to place the relevant seals and certificates on your website! External confirmation of your sustainability efforts increases credibility enormously. Important here:

  1. Don’t hide your awards in a small section on a subpage that isn’t even linked in the menu.
    Whether as a banner on the homepage or as a separate menu item: If you do good, it’s okay to show it!
  2. Look for awards from recognized, independent bodies.
    Certificates and seals that any company can simply buy with enough money harbor the risk of greenwashing.

Speaking of greenwashing: you can find out how to avoid the most common stumbling blocks in the article “The five biggest greenwashing traps and how to avoid them”.

Tip 3: Present cooperations

Where do you source your raw materials or goods? Which companies do you work with – and how sustainable are they? Do you cooperate with environmental, animal welfare or human rights organizations with which your company creates impact beyond its own backyard? What projects is your company involved in? These are all interesting points that you should definitely not sweep under the carpet! Show how you are getting involved and actively shaping the change towards sustainability through your responsibility. But be careful not to fall into any greenwashing traps here either.

Communicating sustainability successfully and confidently

Dos and don’ts as well as framework conditions for sustainability communication and more: In the course “ESG management in practice”, Nuvia Maslo (CMO/CCO at VERSO) shows you how to communicate your sustainability effectively.

Tip 4: Show commitment

Was the fact that you planted a flowering meadow next to the company headquarters in 2020 the latest news in terms of sustainability? Hopefully not! If you really want to communicate your company’s sustainability credibly, you should plan for the long term – ideally on the basis of a holistic sustainability strategy. In any case, describe what your company has already achieved. List how sustainability is currently practiced. For example, through a healthy working environment for your employees or fair pay in your own supply chain. After all, sustainability is not just about the environment. But also show what you are planning for the future. Present long-term sustainability goals with clear milestones on your website. Make sustainability an integral part of your company’s purpose statement. Share progress reports. Continuity and commitment are still the best way to show that sustainability was more than just a short-term marketing measure for you.

Tip 5: Be honest

Honesty lasts the longest. This also applies to sustainability communication. No company is 100% sustainable – so don’t try to pull sustainability measures out of the air. Present your previous measures and successes, but also admit openly and honestly where there may still be a problem. This will not make you look bad – on the contrary! It shows that your company is seriously thinking about sustainability.

Tip 6: Demonstrate sustainability with a sustainable website

Last but not least, a point that is easy to forget at first glance: if you want to emphasize the sustainability of your company, you should definitely take a close look at your website! Tools such as the Website Carbon Calculator will calculate the CO2 footprint of your website in no time at all.

CO2-Fußabdruck der Seite verso.de

Is your website more of a global average? Then look out for specialists in green web design to exploit the full sustainability potential of your site.

Until then, some simple tips like these will help you to make your website more sustainable without any design or coding knowledge:

  • Reduce file sizes (images and videos).
  • Check whether your site is powered by coal – you can do this very quickly using the Green Web Foundation tool, for example. If not, switch to a web hosting provider with transparently traceable green electricity.
  • Design your website to be barrier-free in order to also do justice to social sustainability – a first step here would be descriptive texts for images, for example.
  • Take the plunge and declutter so that outdated content and superfluous tools don’t continue to waste energy for no reason.

We wish you every success – and are happy to help if you need support with your sustainability communication!

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

Subscribe to our newsletter!

Register now to arrange a free demo appointment and get to know our solutions at first hand.

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Individual advice from the VERSO experts
  • Developed with expertise from 12+ years of sustainability management
  • Trusted by 250+ customers

Get to know the software!

Bankgebäude in Frankfurt: Zukünftig fließt das ESG-Commitment in Kreditentscheidungen ein
03.11.2023

ESG in financing: This data decides on loans

“Your loan application has been rejected.” Some companies may hear this or similar sentences more often in the future. The reason: they were unable to provide the ESG data requested by the bank or meet the requirements. After all, sustainability is also becoming increasingly important in the financial sector. Read this article to find out how ESG data affects financing and what data companies need to provide now to ensure their loan applications continue to be approved.

How to take a closer look at financing applications

Sufficient equity, high cash flow, a secure market position and a solid corporate strategy – if a company could demonstrate this when applying for financing, the loan was as good as secure.
This is now a thing of the past.
This is because ESG criteria are now also included in the credit decision.
But how does this come about?
Let’s take a quick deep dive to answer this question.
If you are not so familiar with financial topics: Don’t worry – even though we’ll be taking a close look at all the important points, we’ll stay in the non-swimmer’s area.
If you only have time for the hard facts, you can skip this section and read on under “This ESG data banks want to see now”.

Green Deal, Climate Protection Act, SFDR, MaRisk: many requirements – one goal

The background to this new development is a large number of requirements as part of the EU’s sustainability strategy.
Let’s work our way from the outside in.
With the European Green Deal, the member states of the EU have committed themselves to the sustainable transformation of society, the economy and industry.
The EU wants to become climate-neutral by 2050.
At the same time, Germany has set itself the target of becoming greenhouse gas neutral by 2045 with its new Climate Protection Act .
Europe is playing a pioneering role internationally with this plan.
The task now is to put the Green Deal into practice and find ways to get the sustainable transformation moving.
And probably the most powerful lever for tangible change in the economy is – precisely – money.
If you want to drive sustainability forward, you have to redirect financial flows.

No gap in the loan application

Efficient, transparent and audit-proof: with VERSO’s ESG software, you can provide your bank with all the required sustainability information without any gaps.
Find out more now:

Sustainable Finance Disclosure Regulation

With the Sustainable Finance Disclosure Regulation(SFDR), the EU introduced a measure in 2019 that obliges financial market participants such as banks and credit institutions to be more sustainable.
The SFDR’s approach: banks must make the sustainability and ESG aspects of their financial products transparent.
How do ESG criteria affect the products?
And conversely, how does financial trading affect the environment and society?
The 7th MaRisk amendment obliges banks, among other things, to take ESG aspects and risks into account when making and monitoring lending decisions.
Similar to what insurance providers have been doing for years, banks and credit institutions will therefore check, for example, which industry a company belongs to, how high its emissions are or what the situation is regarding equal rights.
According to the study “Consideration of ESG criteria in the credit process for corporate customers” (2023), only 38% of the banks surveyed take ESG risks into account.
However, the consequences of this development are already being felt.
For example, banks and funds already rejected STEAG’s application in 2021 – partly because the electricity producer operates several coal-fired power plants and is pursuing an uncertain coal phase-out strategy.

No financing without an ESG check: banks want to see this data now

In addition to the general CSR reporting obligation, there are therefore further obligations – at least for companies that require financing.
But what specific sustainability information is now required?
The Association of German Banks has put together an initial list of questions that compiles sustainability KPIs.
The basic ESG KPI catalog is based on the CSRD, the EU taxonomy and various reporting standards such as GRI.
In addition to general information on the company, you will find questions on the following ESG aspects in this overview:

  • Environmental and transitory risks – e.g: What proportion of your company’s business activities have a negative impact on biodiversity or the ecosystem?
  • Physical risks – e.g: What measures has your company taken or planned to reduce physical risks?
  • Social – e.g.: Does your company have an anti-discrimination policy?
  • Governance – e.g.: Is the remuneration of the management level in your company (also) linked to the fulfillment of sustainability targets?

The banking association admits that this catalog is not complete and is not binding for banks.
For companies, this means: collect your ESG data in a structured way and keep an overview.
This will make it easier for you to quickly provide your bank with all the ESG data it needs when applying for financing.
VERSO supports you in this – with software, services and training.

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

Subscribe to our newsletter!

Sign up and receive regular news about:

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Best practices in the areas of ESG and sustainable supply chains
  • Developed with expertise from 12+ years of sustainability management
  • Sustainability events and much more.

Get to know the software!

Greenwashing-Fallen
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.

How do I create a sustainability report?

Creating a meaningful sustainability report can be quite a challenge.
It’s easier with our practice-oriented playbook “7 steps to a sustainability report”.

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 theCO2 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.

How do I calculate a complete carbon footprint?

Not only the preparation of a sustainability report, but also a company’s carbon footprint alone is an important task for sustainability managers.
With our climate software, you can quickly and clearly record Scope 1, 2 and 3 for your reporting!

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:

Keine Silos,

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.

CSRD: New requirements for sustainability reports

As part of the Green Deal, the EU is driving forward numerous measures for sustainable transformation – including the CSRD.
You can find all the details in our factsheet.

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:

Greenwashing-Aussagen

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.

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

Subscribe to our newsletter!

Sign up and receive regular news about:

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Best practices in the areas of ESG and sustainable supply chains
  • Developed with expertise from 12+ years of sustainability management
  • Sustainability events and much more.

Get to know the software!

EU-Flaggen: Die EU hat zur Umsetzung des Green Deal drei wichtige Richtlinien in Kraft gesetzt
21.08.2023

The EU ESG guidelines and how they relate to each other

The European Union’s Green Deal

With its Green Deal, the European Union wants to make the EU climate-neutral by 2050 and channel financial flows into sustainable projects and companies.
The extensive program also includes three important ESG guidelines and regulations for sustainability reporting:

  • EU taxonomy,
  • Corporate Sustainability Reporting Directive (CSRD) and
  • Sustainable Finance Disclosure Regulation (SFDR).

But how are they connected and why are all three important for companies?

EU taxonomy, CSRD and SFDR briefly explained

Before we take a closer look at the relationship between the EU taxonomy, CSRD and SFDR, we will first look at the three EU requirements individually.
The European Union adopted the EU Green Deal back in 2019.
The program provides for extensive measures that penetrate deep into the economy and industry.
This also includes the three directives.

Der European Green Deal im Überblick

EU taxonomy

The EU taxonomy came into force on January 1, 2022 and defines which economic activities can be classified as sustainable.
The regulation sets out criteria for climate and environmentally friendly activities and products.
Accordingly, an economic activity must

  • make a substantial contribution to at least one of the six environmental goals,
  • do not compromise one or more of the other environmental objectives, and
  • in compliance with the minimum protection (OECD Guidelines).

Further information can be found in our factsheet on the EU taxonomy.

CSRD

While the EU taxonomy focuses on activities and products, the Corporate Sustainability Reporting Directive focuses on the company level.
The CSRD will be introduced in stages from 2024 and regulates sustainability reporting by companies.
Ultimately, around 15,000 companies in Germany and around 50,000 in the EU will be affected by the directive.
The CSRD creates a uniform framework for the disclosure of ESG (environmental, social and governance) data.
In this context, there is a binding reporting standard in the European Union for the first time: the European Sustainability Reporting Standards (ESRS).
Further information can be found in our factsheet on the CSRD.

SFDR

The Sustainable Finance Disclosure Regulation came into force on March 10, 2021.
It obliges financial market participants such as private equity, venture capital and fund companies as well as financial advisors to disclose sustainability information on their products and portfolios.
The increased transparency is intended to ensure that environmental and social factors are given greater consideration when making investment and financing decisions.
A commitment to “sustainable finance”, so to speak.
Further information can be found in our factsheet on the SFDR.

The relationship between the EU taxonomy, CSRD and SFDR

Transparency is crucial to channeling more money into sustainable projects and companies.
Customers, employees, investors and many other individuals and groups demand detailed information on environmental, social and governance (ESG) issues.
The interaction between the EU Taxonomy, CSRD and SFDR sets the framework for the disclosure of sustainability aspects.
The mutual relationships between the EU Taxonomy, CSRD and SFDR can be clearly seen in our illustration.
As you can see, the three sets of rules are closely interrelated and even overlap in terms of content.
First of all, the EU Taxonomy provides a classification system for sustainable economic activities, which is applied within the framework of the CSRD and SFRD.

Zusammenhang von CSRD, SFDR und EU-Taxonomie

How do I create a sustainability report?

Creating a meaningful sustainability report can be quite a challenge.
It’s easier with our playbook “7 steps to a sustainability report”.

The CSRD obliges companies to report on various ESG aspects.
Affected companies must also provide information on three key indicators of the EU taxonomy – namely the proportion of taxonomy-eligible economic activities

  • of total sales
  • in capital expenditure (CapEx) and
  • operating expenses (OpEx).

The EU taxonomy and CSRD also play a role in the SFDR.
Financial market participants and financial advisors must report on key figures from the EU taxonomy for their ESG financial products that promote environmental or social characteristics or have a completely sustainable investment objective.
This requires information on the proportion of a financial product that invests in taxonomy-compliant activities.
For example, information is requested on greenhouse gas emissions, consumption and production of non-renewable energy, wage differences and gender diversity.
The financial service providers in turn obtain this sustainability-related information from the CSRD reports of the companies in which they invest.
However, there is currently a certain amount of tension.
The CSRD, i.e. the obligation to prepare a sustainability report, does not yet apply to many companies.
It will be introduced in stages from 2024.
The group of companies subject to reporting requirements will only gradually expand from 2025.
However, due to the SFDR, many companies already have to report sustainability information to financial market participants if they require a loan or investment.
It is therefore clear that it is worthwhile for companies to start reporting and collecting data at an early stage.

The most important sustainability standards

The factsheet on the most important standards gives you an overview of what is suitable for your company now – quickly and reliably.

Why is sustainability important for companies?

There are numerous reasons to make a company more sustainable.
Firstly, there is growing pressure from outside – from regulatory requirements, for example, but also from customers, business partners and competitors.
But current and potential employees are also paying more attention to how their (future) employer acts and whether this is compatible with their views.

Sustainability can therefore provide a competitive advantage, strengthen the brand, increase employee motivation, retain customers and create new jobs, among other things.
As we have seen above, it also helps in the search for investors.
And, of course, a company makes a contribution to protecting our planet.
You can find numerous studies that prove this in the blog post“Why is sustainability important for companies?”.

We support you with the ESG report

You should therefore start collecting the relevant sustainability information in your company at an early stage.
You can save yourself a lot of time and effort by using specialized sustainability software such as the VERSO ESG Hub.
Our sustainability experts will also support you throughout the entire reporting process – from the materiality analysis, strategy and carbon footprint to the final reporting.
You can also acquire the knowledge you need for reporting at the VERSO Academy

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

Subscribe to our newsletter!

Sign up and receive regular news about:

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Best practices in the areas of ESG and sustainable supply chains
  • Developed with expertise from 12+ years of sustainability management
  • Sustainability events and much more.

Get to know the software!

Dominosteine, die beim Fallen gestoppt werden – Symbolbild für 5 Nachhaltigkeitsmaßnahmen mit echtem Impact
24.05.2023

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.

How do I create a sustainability report?

Creating a meaningful sustainability report can be quite a challenge.
It’s easier with our practice-oriented playbook “7 steps to a sustainability report”.

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.

CSRD: New requirements for sustainability reports

As part of the Green Deal, the EU is driving forward numerous measures for sustainable transformation – including the CSRD.
You can find all the details in our factsheet.

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.

The ESRS standards at a glance

With the new CSRD reporting obligation, the EU is also introducing uniform European standards for ESG reports – the ESRS.
Get an overview in the factsheet.

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.

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

Subscribe to our newsletter!

Sign up and receive regular news about:

  • Pragmatic all-in-one solution for ESG reporting, climate and supply chain management
  • Best practices in the areas of ESG and sustainable supply chains
  • Developed with expertise from 12+ years of sustainability management
  • Sustainability events and much more.

Get to know the software!

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.

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.

Die ESRS im Überblick

Die EU führt mit der neuen Berichtspflicht CSRD auch einheitliche europäische Standards für vergleichbare Nachhaltigkeitsberichte ein – die ESRS. Verschaffen Sie sich im Factsheet einen Überblick!

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.

Wie erstelle ich einen Nachhaltigkeitsbericht?

Einen aussagekräftigen Nachhaltigkeitsbericht zu erstellen, kann eine ganz schöne Herausforderung sein. Leichter geht es mit unserem praxisorientierten Playbook “In 7 Schritten zum 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.

* 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.

Jetzt anmelden!

Dr. Saskia Juretzek
06.09.2022

Interview mit Dr. Saskia Juretzek: Wie wird man CSR-Manager:in?

Warum dieser Beruf in Zukunft so wichtig wird, wie der Karriereweg aussieht und welche Kompetenzen angehende ESG-Manager:innen mitbringen sollten.

Der Beruf Nachhaltigkeitsmanager:in boomt. Während CSR-Manager:innen früher oft als reine Idealisten abgetan wurden, werden sie heute von Unternehmen händeringend gesucht. Der Klimawandel, das Artensterben, soziale Ungleichheiten, vor allem aber die wachsende Regulatorik haben zu diesem Wandel geführt.

Im Interview sprechen wir mit Dr. Saskia Juretzek über diese Entwicklung. Sie ist seit über zehn Jahren als CSR-Managerin in Großkonzernen aktiv, seit Juni 2022 Head of Sustainability bei der Tengelmann Twenty-One KG und Referentin in unserer VERSO Academy. Zusammen mit Sandra Broschat hat sie das Buch “Nachhaltige Karriere – mit dem richtigen Job die Welt verändern. Anregungen für den Ein- und Umstieg in die Nachhaltigkeit.” herausgebracht. Wir gehen mit Dr. Saskia Juretzek den Fragen nach, wie man CSR-Manager:in wird, welche Kompetenzen man mitbringen sollte und welche Karrierewege möglich sind.

Nachhaltige Karriere

Saskia, der Titel eures Buches lautet: “Nachhaltige Karriere – mit dem richtigen Job die Welt verändern. Anregungen für den Ein- und Umstieg in die Nachhaltigkeit.” Mach uns doch bitte ein bisschen Lust auf den Beruf Nachhaltigkeitsmanager:in!

Aus meiner Sicht ist es ein Job, der Spaß bringt, weil man etwas in der Welt in die richtige Richtung bewegt. Als Nachhaltigkeitsmanager:in trifft man meist auf sehr positiv gestimmte Menschen im Unternehmen, die auch Lust darauf haben, Nachhaltigkeit miteinander voranzutreiben, und wissen, dass es etwas Wichtiges und Richtiges ist. Das sind zum Beispiel Menschen aus anderen Fachabteilungen mit verschiedenen Hintergründen und unterschiedlichen Alters, die privat schon teilweise nachhaltig leben, aber noch gar nicht wissen, wie sie das mit ihrem Job verknüpfen können.

CSR-Manager:in ist ein recht junges Berufsbild. Aus welchem Grundberuf kommen Nachhaltigkeitsmanager:innen?

Sustainability Manager waren bisher vor allem Quereinsteiger:innen wie beispielsweise Betriebswirt:innen, Sozialwissenschaftler:innen, Ingenieur:innen und Kommunikator:innen. Auf der einen Seite sind das Menschen wie ich, die über das Thema Nachhaltigkeit im positiven Sinne stolpern und merken, das ist genau das, was ich machen möchte. Auf der anderen Seite werden Menschen oft aus der Kommunikations- oder Marketingabteilung auf die Stelle gesetzt. Denen wird gesagt, wir müssen da etwas zum Thema CSR machen, könnt ihr das nicht irgendwie mitmachen. Ich finde es allerdings schade, wenn Mitarbeiter:innen für Nachhaltigkeit zuständig sind, die gar keine Lust darauf haben, nach “Schema F” arbeiten und dadurch nicht die volle Wirkung erzielen können.

Heute gibt es aber auch viele gut ausgebildete Personen, die das studiert haben und letztlich nach solchen Rollen im Unternehmen suchen.

CSR-Weiterbildungen in der VERSO Academy

Dr. Saskia Juretzek ist eine der Top-Referent:innen der VERSO Academy, die Sie im Kurs „ESG-Management in der Praxis“ im kompletten ESG-Managementprozess schulen.

Aus welchem Antrieb heraus ergreift man diesen Beruf?

Eine Rolle spielt hier, ein gewisses Mindset zu haben und dass man sich vielleicht privat mit dem Thema Nachhaltigkeit auseinandersetzt. Nachhaltigkeitsmanager:innen haben meist gewisse Werte in der Erziehung oder aus dem Umfeld mitbekommen. Sie halten es für sinnvoll, nicht zu Lasten von anderen Menschen, Tieren und Umwelt zu wirtschaften, sondern auf eine Weise, dass es allen dabei gut geht.

Aber Hand aufs Herz: Was verdient man als Nachhaltigkeitsmanager:in?

Nachhaltigkeitsmanager:innen verdienen ein Gehalt, das vergleichbar ist mit anderen Funktionen in einem Unternehmen. Es fällt mir aber schwer, eine Hausnummer zu nennen. Ein Beispiel: Ein Kollege ist vor ein paar Jahren mit 45.000 Euro und eine Kollegin etwas später mit 60.000 Euro in den Job eingestiegen. Das Gehalt hängt dabei extrem vom Unternehmen, der Unternehmensgröße, Branche und Berufserfahrung ab. Anders ist es bei NGOs (Nicht-Regierungsorganisationen), Sozial- oder Umweltorganisationen, bei denen man in einem niedrigeren  Gehaltsgefüge weniger verdient.

Wie wird man Nachhaltigkeitsmanager:in?

Zum einen ist eine Spezialisierung über ein Studium möglich – zum Beispiel mit einem Master in Sustainability Management, mit einem Vertiefungsschwerpunkt im Studiengang oder einem MBA (Master of Business Administration) in diesem Bereich. Zum anderen ist für Quereinsteiger eine Weiterbildung zu empfehlen. Das Wichtigste ist am Ende die Berufserfahrung, aber ich benötige natürlich auch das theoretische Wissen, damit ich das in den Beruf einbringen kann.

Das Cockpit für Sustainability Manager:innen

Für alles gibt es eine Lösung. Entdecken Sie unsere modulare Software für pragmatisches Nachhaltigkeitsmanagement.

Welche Kompetenzen sollte man mitbringen?

Was Sustainability Manager als Basis benötigen, ist das Fachwissen. Daneben sind aber soziale, kommunikative und Persönlichkeits-Kompetenzen viel wichtiger. Das Ergebnis meiner Doktorarbeit war, dass man in bestimmten Dingen gut sein sollte, um seinen Job auch gut zu machen. Bei Nachhaltigkeitsmanager:innen sind das Kompetenzen wie Glaubwürdigkeit und Authentizität – dass ich vorlebe, was ich von anderen erwarte. Es geht aber auch um das Thema Beziehungsmanagement – ich muss gut darin sein, Beziehungen intern aufzubauen, das Vertrauen von anderen Menschen zu gewinnen und Interaktionen zu führen. Man benötigt auch Konfliktlösungskompetenz und Kompromissfähigkeit – man muss mit Zielkonflikten umgehen können, wenn man mit seinen sozialen und ökologischen Zielen und Themen auf ein Unternehmen trifft, das ja klassischerweise eher auf Finanzzahlen ausgerichtet ist. Sehr wichtig sind darüber hinaus Beharrlichkeit und Geduld – auch wenn ich eigentlich ein ungeduldiger Mensch bin, muss ich immer überlegen, wann für ein Nachhaltigkeitsthema der richtige Zeitpunkt ist und der Mensch mir gegenüber dafür offen ist.

Nachhaltigkeitsmanagement ist in den vergangenen Jahren essentiell für Unternehmen geworden. Warum sind Unternehmen erst jetzt darauf gekommen, etwas ändern zu wollen?

Die Regulatorik spielt eine große Rolle – vor allem für die Unternehmen, die Nachhaltigkeit davor nicht richtig ernst genommen haben. Viele Unternehmen wollen sich erst damit beschäftigen, wenn die Rahmenbedingungen für alle gelten. Ich persönlich halte das nicht für klug, weil es bei Nachhaltigkeit auch um die Zukunftsfähigkeit eines Unternehmens geht. Es gibt aber auch viele Unternehmen, die sich aus einer Werteüberzeugung oder einer langfristigen Sichtweise heraus schon länger mit dem Thema auseinandersetzen. Häufig hängt das mit der Führungsmannschaft zusammen, die vom Thema Nachhaltigkeit überzeugt ist. Außerdem merkt man aktuell überall auf der Welt, dass der Klimawandel vor der Tür steht, und das bringt auch viele zum Umdenken und Aufwachen.

Inwiefern hat sich damit die Stellung der Nachhaltigkeitsmanager:innen im Unternehmen verändert?

Die Wahrnehmung hat sich in vielerlei Hinsicht geändert. Den Unternehmen ist klar geworden, dass sie Ressourcen benötigen, um ein Nachhaltigkeitsmanagement wirksam umzusetzen. Auch in kleineren Unternehmen kann das keine One-Man- oder One-Woman-Show sein. Das Thema Nachhaltigkeit ist komplex und interdisziplinär, deswegen werden mehrere Expert:innen benötigt. Interessant ist auch, dass der Beruf Nachhaltigkeitsmanager:in auch intern im Unternehmen inzwischen mehr als Karrieremöglichkeit wahrgenommen wird. Und natürlich wird man mehr und mehr ernst genommen im Unternehmen, statt belächelt und in die soziale oder Öko-Ecke gestellt zu werden, wie das vielleicht früher mal der Fall war. Auch inhaltlich haben sich die Rollen verändert, es geht neben sozialem Engagement und dem Umweltmanagement nun stark um die Kerngeschäftstätigkeit des Unternehmens.

Ist das Thema Nachhaltigkeit damit angekommen, wo es hingehört: Im Zentrum eines Unternehmens, in der Unternehmensstrategie?

In der Masse ist es dort noch nicht angekommen. In Unternehmen, die sich seit 10 oder 15 Jahren mit Nachhaltigkeit beschäftigen oder Nachhaltigkeit über ihr Werteverständnis schon immer auf der Agenda haben, fließt es in die Unternehmensstrategie ein. Bei großen, börsennotierten Unternehmen passiert das ebenfalls immer öfter, aber bei ganz, ganz vielen ist das noch nicht der Fall.

Welche Aufgaben haben Nachhaltigkeitsmanager:innen?

Das hängt von der Unternehmensgröße ab. In kleinen Unternehmen ist das oft eine One-Woman- oder One-Man-Show und Nachhaltigkeitsmanager:innen machen einfach alles. In großen Unternehmen herrscht dagegen eine größere Spezialisierung, da gibt es eine oder sogar mehrere Personen, die für ein oder zwei Themen zuständig sind.

Als erste Aufgabe schaue ich mir an, welche Nachhaltigkeitsthemen für mein Unternehmen strategisch relevant sind – bei einem produzierenden Gewerbe ist das vielleicht die Dekarbonisierung. Grundlage dafür sind klassische Analysen wie Stakeholder-Befragungen und Wesentlichkeitsanalysen, anhand derer man sieht, wie die strategische Ausrichtung sein soll. Außerdem kann ich mich mit den Sustainable Development Goals befassen und schauen, wie und zu welchen Nachhaltigkeitszielen der Vereinten Nationen das Unternehmen beiträgt.

Als nächstes kommt das Reporting, das ein wichtiges, jährlich wiederkehrendes und zeitintensives Thema ist. Mit der Berichterstattung erfasse ich, wie der Status quo ist, welche Kennzahlen ich in Ableitung der Strategie messen und was ich alles in den Nachhaltigkeitsbericht packen will.

Eine weitere Aufgabe ist die interne und externe Kommunikation. Da geht es beispielsweise um die Fragen: Wie nehme ich die Kolleg:innen mit? Wie schaffe ich Multiplikatoren und Change Agents im Unternehmen? Und wie bilde ich Mitarbeiter:innen weiter? Externe Kommunikation geht in Richtung: Wie möchte ich Transparenz schaffen zu dem, was wir da tun? Und wie möchte ich mich dazu aus einer Marketing- und Branding-Sicht positionieren?

Außerdem muss ich mich inhaltlich um die Themen kümmern. Man muss beispielsweise analysieren, welche Auswirkungen das Unternehmen auf die Umwelt hat und wie man sie reduzieren kann, und auf dieser Basis Maßnahmen definieren und umsetzen. Analog läuft das auf der sozialen Seite und betrifft dort beispielsweise Mitarbeiterzufriedenheit, Diversity bis hin zu Menschenrechte in der Lieferkette. Im Bereich Corporate Citizenship kann ich mich um soziale Projekte wie Kooperationen, zum Beispiel mit SOS-Kinderdörfern, kümmern.

In einem börsennotierten Unternehmen geht es auch darum, die Rating-Anfragen zu beantworten und zusätzlich zum Nachhaltigkeitsbericht weitere Informationen und Daten zur Verfügung zu stellen, damit man extern bewertet werden kann.

CSR-Management lernen: Die VERSO Academy

Lernen Sie in 12 Wochen den kompletten Prozess des Nachhaltigkeitsmanagements bis hin zur Berichterstattung kennen.

Das Thema Nachhaltigkeit ist sehr vielfältig – bei den Karrierewegen sieht es ähnlich aus. Welche Karrierewege kann man als CSR-Manager einschlagen?

Da sollte man zunächst in sich hineinhören und schauen, was einen im Bereich Nachhaltigkeit am meisten interessiert. Sind es eher die sozialen Themen oder will ich dem Klimawandel begegnen? Dann geht es noch um die Organisationsform, in der man arbeiten möchte. Ist es die kleine NGO oder der große Konzern, in dem man eher ein kleines Rädchen ist, das aber große Auswirkungen haben kann? Eine Möglichkeit ist auch die Politik, in der man wahnsinnig viel bewegen kann.

Deswegen würde ich empfehlen, mit Leuten in diesen Positionen zu reden. Im Idealfall kann man seine neue Rolle mit dem verknüpfen, was man davor schon gemacht hat. Zum Beispiel: Ein Controller kann sein Wissen im Bereich Umwelt- oder soziales Controlling einbringen. Auch im Marketing oder der Kommunikation kann man sich gut weiterbilden und es gibt viele Schnittstellen bei Ingenieur:innen.

Wie wird sich das Berufsbild Nachhaltigkeitsmanager:in in den nächsten Jahren weiterentwickeln?

Aktuell ist eine extreme Boomphase, Nachhaltigkeitsmanager:innen werden händeringend gesucht. Ich gehe davon aus, dass das noch eine ganze Weile so weitergehen wird, weil sich mit der Regulatorik, dem sich verstärkenden Klimawandel und der Biodiversitäts-Krise viel bewegt. Meine Hoffnung ist, dass Nachhaltigkeit in der Zukunft so in Unternehmen integriert ist, dass man nicht mehr so viele Nachhaltigkeitsmanager:innen in eigenen Abteilungen benötigt, sondern dass diese Leute direkt in den einzelnen Fachabteilungen sitzen und Maßnahmen umsetzen. Idealerweise hat jeder Lieferketten-Experte, jeder Ingenieur sowie jeder in der Entwicklung und Produktion Ahnung von Nachhaltigkeit und denkt das gleich mit. Ich glaube allerdings, dass wir noch relativ lange selbstständige Nachhaltigkeits-Abteilungen haben werden, weil sie alles strategisch steuern und hier auch meist das Reporting zusammenläuft.

Dr. Saskia Juretzek

ist Head of Sustainability bei der Tengelmann-Gruppe. Seit über zehn Jahren ist sie als CSR-Managerin in Nachhaltigkeitsabteilungen von Großkonzernen aktiv. Sie hat im Bereich Nachhaltigkeit promoviert und bringt sich an diversen Hochschulen und Universitäten in die Lehre ein. Dr. Saskia Juretzek ist darüber hinaus Mitgründerin der Initiative “futurewoman”, die Frauen im  Nachhaltigkeitsbereich vernetzt. Außerdem gibt sie in der VERSO Academy ihr umfangreiches Wissen weiter und spricht als Referentin über die Themen CSR-Strategie und CSR in der Organisation.

Dr. Saskia Juretzek

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.

Jetzt anmelden!