Es lohnt sich für Unternehmen, wenn sie eine Nachhaltigkeitsstrategie entwickeln.

30.04.2024

Guide: How do I develop an effective sustainability strategy for my company?

Developing an effective sustainability strategy makes companies fit for the future and secures competitive advantages. This guide shows you step by step how to create a long-term plan for the future with social and environmental practices.

Developing a sustainability strategy is essential to make your company fit for the future.
The crucial point here is that you can tackle the key issues in a targeted and structured manner on the basis of the strategy.
In other words, minimize negative impacts, drive positive developments, reduce risks and seize opportunities.
This results in 5 clear advantages for your company:

Competitive advantages
Strategic planning
Better image
Greater customer loyalty
Greater attractiveness for talent

We present these benefits to you in more detail in the blog post “5 reasons for a sustainability strategy“.
Now we want to show you how to develop an effective sustainability strategy step by step.
We want to dive deeper into the development of such a roadmap for the sustainable transformation of your company.
This guide will take you through the entire process.
We look at how you can

Identify key issues,
Define suitable measures and goals
and ultimately arrive at an effective strategy.

This gives you a holistic focus on ESG issues and the implementation of environmental, social and governance aspects.

How do I develop a sustainability strategy for my company?

“Lack of concrete goals and KPIs” – this is one of the biggest obstacles to sustainable transformation in companies, as the Bertelsmann Stiftung’s Sustainability Transformation Monitor 2024 shows.
The lack of resources – both monetary and human – also plays a major role.
A sustainability strategy provides the solution here.
It contains concrete goals and key figures to monitor progress.
And it focuses on the most important issues so that human resources can be deployed efficiently.
However, there are other important steps in the development of an effective ESG strategy, which we will now take a closer look at.

1. status quo and key topics

To know where you want to go, you first need to know where you stand.
This is also the case when you are developing your sustainability strategy.
You determine the current state of your company using a status quo analysis.
This is your first data collection in the ESG area, so to speak, and should therefore be carried out thoroughly.
The data and information form the basis for your future sustainability efforts.
These topics, among others, play a role in determining the status quo:

Wichtige Fragen, um den Status quo Ihres Unternehmens im Bereich Nachhaltigkeit zu ermitteln, und wo Sie die Antworten finden.

The first time, the status quo analysis usually involves a great deal of effort.
Numerous departments have to be involved.
In some cases, the data is not available in the required form or has not yet been collected.
The VERSO ESG Hub simplifies and optimizes data management, as it is aligned with the ESG requirements of standards such as ESRS, GRI and DNK.
The analysis of the current status serves as the basis for the following materiality analysis.
Here you determine which sustainability issues are most important and where the greatest impacts, risks and opportunities (IRO) lie.
If you publish a sustainability report in accordance with CSRD, you must carry out a double materiality analysis here.
A simple materiality analysis is also sufficient for a DNK report.
Both procedures involve a certain amount of effort – the VERSO Sustainability Experts are therefore available to support you.
The results of the materiality analysis are your fields of action and the specific IROs.

2. define SMART objectives and suitable measures

Based on the key topics, you define targets and KPIs for monitoring as well as suitable measures to achieve the targets set.
You are at the center, so to speak, when you develop a sustainability strategy.
When defining objectives, rely on science-based support.
For example, use the GHG Protocol (Greenhouse Gas Protocol) or projects within the framework of the Paris Climate Agreement as a guide.
You can find industry-specific assistance from the Science Based Targets Initiative (SBTi), for example.
Make sure that you set yourself SMART targets.
This method originates from project management.
SMART is the acronym for Specific, Measurable, Achievable, Reasonable, Time-bound.

Setzen Sie sich SMARTe Ziele. SMART steht für spezifisch, messbar, angemessen, realistisch und terminiert.

The goals in the area of sustainability should not be detached from the corporate goals.
Otherwise, conflicts of objectives can quickly arise.
Instead, it is a good idea to integrate your ESG goals into the overall strategy.
After the objectives, the headache continues – now it’s a question of what measures you want to use to achieve these objectives.
Involve your employees, but also other stakeholders and experts.
They are more likely to recognize solutions as they are more directly affected by the problems.
Be aware that not all measures can be implemented company-wide.
For some, it makes sense to implement them throughout the entire company.
However, other measures are more specific and are only suitable for a particular department.
You should formulate such measures directly with the employees concerned.

3. create an awareness of sustainability throughout the company

Sustainability is a company-wide team project.
All departments are needed, for example, to implement measures, define new targets and provide data for ESG reporting.
For this reason, it is also important to create a shared awareness of sustainability.
The best time to build this is when you are developing your sustainability strategy.
With a vision and mission for the sustainability area, you can give the topic the necessary importance.
These questions will help you to develop a meaningful statement that evokes emotions and motivates your employees:

What is our vision of the future?
What do we want to achieve as a company?
What future do we see for our company?
What values do we have as a company?

To give sustainability the importance it deserves in your company, you should not see it as a separate strategy.
Instead, integrate the topic into the overall strategy.
This will allow you to anchor the ambition to lead your company into a more sustainable future in all areas and processes of the company.
And very importantly: talk about your company’s ambitions.
Get everyone on board.
Communicate the vision and mission.
Explain what drives you and what you want to achieve.
This will create a shared awareness of sustainability.

4. it’s time for implementation: control is the be-all and end-all

The development of your sustainability strategy is complete – now it’s time to implement it.
You should see ESG management as a process.
It will take many years until you achieve your medium and long-term goals.
You need to take a long breath.
You will probably even have to adjust your measures and targets as new findings and developments (regulations, products, business models) emerge over time.
By constantly reviewing and measuring your measures using suitable KPIs, you can keep control of your progress and the entire process at all times.
Deviations from the target become apparent at an early stage and you can make adjustments.
A tool such as the VERSO ESG Hub is also ideally suited to this challenge and simplifies your sustainability management enormously.
Transparency is also an important factor during implementation in order to further increase awareness of sustainability among stakeholders and employees in particular.
Motivation is quickly diminished if you are only involved at the start but then hear nothing more about the topic.
It is therefore also important to talk openly about the results to date – both negative and positive.
This promotes trust and understanding, increases motivation and facilitates collaboration.

Develop a sustainability strategy: VERSO supports you!

VERSO supports you with expertise and software in the strategic implementation of sustainability in your company.
Our VERSO Sustainability Experts will accompany you throughout the entire process – from stocktaking and materiality analysis to sustainability management and reporting.
The VERSO ESG Hub offers you a comprehensive solution for holistic sustainability management.
And if you want to acquire further knowledge, you can attend training courses at the VERSO Academy.
This allows you to implement your sustainability strategy independently – but still receive reliable support.
Does that sound like what you’re looking for?
Feel free to contact us for more information.

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

This might also interest you:

ESG-Ziele müssen auch von Führungs- und Kontrollorganen (Unernehmensführung, Vorstand, Aufsichtsrat) mitgetragen und erfüllt werden. Sonst drohen durch CSRD, LkSG, CSDDD und Co. empfindliche Strafen.

08.05.2024

ESG regulations oblige executives: What management boards, supervisory boards and management should do now

Read article

Der Aufbau der ESRS: SO berichten Sie CSRD-konform.

28.11.2024

ESRS report structure: How to report in compliance with CSRD

Read article

Subscribe to our newsletter!

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!

Mann im Anzug mit Fahrrad – Symbolbild für Nachhaltigkeit im Unternehmen

23.04.2024

Why is sustainability important for companies? Facts & Figures 2024

Sustainability is becoming increasingly important – not only for private individuals, but also for companies. This article shows why you should not regard sustainability as a mere compulsory exercise.

5 facts why sustainability is important for companies

ESG issues (environmental, social and governance) are playing an increasingly important role in business. And rightly so: sustainability and sustainable action bring many advantages to a company – as various surveys show. Sustainability is therefore important because:

it ensures the continued existence of the company
it ensures economic success in the future,
it increases employee motivation,
it strengthens customer loyalty to the company
and because it creates new jobs.

ESG has developed into a topic that has become increasingly important for both private households and companies. For companies, sustainability is no longer just a label that can be marketed nicely. In addition to ethical aspects, it also brings major economic benefits – for example in the recruitment of employees, customer loyalty and, as a result, greater economic success. However, in order to implement sustainability efforts in a targeted manner, companies should not just implement loose measures, but rather develop a sustainability strategy – with concrete goals, measures and key figures for monitoring.

Sustainability ensures economic success

Sustainability is no longer limited to sorting waste in the office, but has a strong influence on many fundamental sectors of a company. Therefore, switching to sustainable business practices can of course be time-consuming and cost-intensive. But the effort is worth it, as these four studies show:

95% of respondents to the Ramboll’s 2019 Sustainability Survey stated that ESG is an important factor for long-term economic success. The reason: consumers are increasingly buying regional and ecologically valuable products.
45 % of the KPMG 2022 CEO Outlook executives surveyed (globally) stated that ESG measures improve their company’s financial performance.
67 % of the Sustainability Monitor 2024 companies surveyed recognize added value in CSRD for the further development of the company.
55 % of the KPMG 2024 U.S. CEO Outlook executives surveyed expect to see a significant ROI from their ESG initiatives in the next three to five years.

Infografik: Studien, wie sich Nachhaltigkeit auf den wirtschaftlichen Erfolg von Unternehmen auswirkt

Sustainability secures the future of companies

However, ESG commitment not only ensures that the company is in a good financial position. It is becoming increasingly clear that the climate crisis and its consequences are becoming a real threat to established business models and that business as usual is no longer sustainable. Conversely, this means that sustainable transformation ensures the long-term survival of companies.

55 % of the Capgemini of the German companies surveyed recognize that something has to change: they consider climate change to be the main cause of future disruptions to operations.
61% of the managers surveyed worldwide in the same study are of the opinion that a lack of sustainability strategy will become an existential risk in the long term.

Infografik: Studien, wie Nachhaltigkeit die Zukunft von Unternehmen sichert

Stronger customer loyalty through sustainable business practices

Satisfied customers are usually also loyal customers – as shown by a survey by Capgemini Study Sustainability in CPR 2020:

Three quarters of the companies surveyed from the consumer goods industry and retail sector stated that the inclusion of sustainability increases their customer loyalty.
79 % change their purchasing behavior in favor of more sustainability.
66% even select products and services specifically according to how sustainable they are.

This is in stark contrast to the 36% of large companies that were also surveyed in this study – and stated that sustainability does not play a major role for their customers. In the study, Deloitte examined The Sustainable Customer 2023study, Deloitte investigated what consumers want from companies when it comes to sustainability. The result: more transparency and honesty, among other things. 34% would trust a brand more if its ESG measures were verified by an independent third party – as the new Green Claims Directive aims to achieve.

Infografik: Studien, wie sich Nachhaltigkeit die Kundenbindung stärkt

Sustainability – the key to motivated employees

However, satisfaction must not only come from outside, but also from within. After all, motivated employees do more for their company. A company with a sustainable focus can provide precisely this additional motivation boost – and also give itself a real advantage in the search for talent:

67 % of the employees surveyed for the report Sustainability in CPR report stated that the integration of ESG issues in the company had increased employee motivation.
The EIB Climate Survey 2023 found that 56% of people surveyed value an employer that thinks (and acts!) sustainably.
For almost a fifth of the younger job seekers surveyed in this study, sustainability is even the criterion when choosing an employer.
And an HR survey by Gartner found that a strong ESG culture can increase employee engagement by up to 43%.

Infografik: Studien, wie sich Nachhaltigkeit Mitarbeitermotivation fördert und bei der Talentsuche unterstützt

Sustainability creates jobs

All of these factors play a role in economic success.
However, the benefits of a sustainable economy can also be seen in the economy as a whole.
According to a study by Deloitte, Germany will generate around 12 billion euros in additional gross value added per year by 2030, creating 177,000 new jobs in the process.
In addition to economic successes, 5.5 million tons of greenhouse gases will also be saved each year.

Infografik: 3 Fakten, welche Vorteile eine Nachhaltige Transformation der Wirtschaft bzw. eine Kreislaufwirtschaft für Deutschland bringt

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

This might also interest you:

3 Gründe für Unternehmenserfolg durch Nachhaltigkeit

09.10.2019

3 Gründe, warum nachhaltige Unternehmen erfolgreicher sind

Read article

Stakeholder-Anforderungen von ESG-Informationen an KMU

12.02.2024

5 reasons why a sustainability report is also worthwhile for SMEs

Read article

Subscribe to our newsletter!

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!

Schmelzender Eisberg im Wasser als Symbol für die Klimastrategie

17.04.2024

Step by step to Net Zero: how to develop a climate strategy for your company

The climate strategy for your company is imminent. But how to start – and where? Read this article to find out how to develop a suitable strategy for targeted decarbonization step by step!

Sustainability has become more of a focus for society, politics and business in recent years.
With the Paris Climate Agreement, the European Green Deal and its various implementation strategies such as CBAM, the EU Climate Change Act, CSRD or CSDDD, there is a whole range of targets, goals and guidelines, including for climate protection.
Nevertheless, there are warnings that the current course is not enough and that we will crack the 1.5° mark sooner than feared.
So is it better to bury our heads in the sand because it won’t help anyway?
No – it is now all the more important that everyone gets involved.
Companies in particular have a responsibility here.
But how and where to start?
Here is a step-by-step guide to developing a decarbonization strategy for your company!

1. recognize the challenge: Tackling the climate strategy with the right motivation

55% of the German managers surveyed in a Capgemini study stated that In the next ten years, climate change will pose the greatest challenges for the business model.
Climate change is no longer just around the corner – it already has both feet in the hallway.
For the first companies, it has even arrived in the living room and is smashing the fine china in the display case.
This is because climate change has long since had an impact on the first supply chains and business models.
So the challenge is clear: develop strategies and plans to reduce your own company’s emissions. At VERSO, we think it’s important not only to recognize the challenge – but also to find the right motivation to get started in a focused way and to persevere.
So here’s a question for you: What is your motivation behind developing a climate strategy? Perhaps for you it’s the traditional regulatory pressure.
For example, because you are obliged by the CSRD to disclose your climate strategy.
But perhaps the matter is also close to your heart regardless of the law – because you can see the advantages of a climate strategy or because you want to future-proof your company.
You may also want to arm yourself against rising costs due to CBAM and EU emissions trading, meet the growing demand for sustainable products or strengthen your employer branding.
Whatever it is, a clear motivation brings commitment throughout the company and ensures that your decarbonization plan is not just based on dry numbers.

2. create a CO₂ balance sheet or GHG balance sheet: The basis of your climate strategy

But it doesn’t work entirely without dry figures.
Once the commitment has been clarified, the second step is to lay the foundations for your decarbonization strategy.
This first requires an inventory in the form of a carbon footprint.
The Greenhouse Gas Protocol(GHG Protocol) provides you with guidance.
This is the most widely used standard for balancing greenhouse gas emissions.
Important when determining your emissions: Go really in-depth and get as much data as possible – from as many sources as possible!
How is your company structured?
What sources of emissions are there in your company?
Which of these sources are real emissions hotspots?
How many emissions are generated each year?
Work your way through your processes, products and activities step by step – right through to Scope 3.
Because even if it is easier to collect data for Scope 1 and Scope 2, Scope 3 emissions from the upstream and downstream value chain account for up to 80% of a company’s total emissions!
Tools such as our Climate Hub and Supply Chain Hub make it easier for you to record all climate data accurately and clearly.

Überblick zu den einzelnen Scopes: Scope 1 umfasst direkte Emissionen eines Unternehmens, Scope 2 umfasst indirekte Emissionen eines Unternehmens und Scope 3 umfasst alle Emissionen, die in der Wertschöpfungskette eines Unternehmens entstehen.

By the way: If you want to know even more precisely, you can balance all of your company’s greenhouse gas emissions.
In addition to CO₂, a complete GHG balance sheet includes six other gases with greenhouse gas potential – including methane and nitrous oxide, for example.

3. set targets for the decarbonization strategy

The status quo is ticked off.
Now the journey can begin.
But – where are we actually going?
The next step is to set clear climate targets for your company.
Preferably in SMARTform, of course:

Specific
Measurable
Ambitious
Realistic
Scheduled

Be sure to involve your company’s stakeholders here – because setting targets over the heads of employees, which they ultimately have to implement, can quickly backfire.
Here is a short checklist for the goals of your climate strategy:

Our climate targets are science-based (support is provided, for example, by the SBTi sector guidelines)
Our climate targets support the 1.5° target of the Paris Climate Agreement
We have set a baseline year to benchmark our progress
We have agreed a clear timeframe for our climate targets

When planning your reduction targets, also differentiate between:

Long-term climate targets that go hand in hand with far-reaching structural changes in your company
Short-term climate targets with which your company can achieve initial success quickly
Absolute climate targets; i.e. quantitative targets to be achieved by time X
Relative climate targets; i.e. the CO₂ reduction depends on key figures such as the number of employees or production figures

4. plan measures to implement the climate strategy

You are aware of your company’s emissions and climate hotspots and have set yourself clear decarbonization targets. Unfortunately, targets alone do not slow down climate change.
So in step 4, it’s time to plan your strategy so that you can take action.
Here are four tips from our side:

Involve important stakeholders here again in order to find as many approaches and levers as possible.
External consultants are also worth considering – they can help you uncover hidden potential for reducing emissions.
Make sure that the measures are feasible.
No one is helped if you develop ambitious goals and radical measures that are unfortunately not compatible with reality.
Get a picture of the maturity levels of your stakeholders.
An example: In order to achieve the climate targets in the supply chain, suppliers should produce 100% with renewable energies.
Supplier A has had sustainability on its agenda for a long time and fulfills this requirement with ease.
Supplier B has not had much to do with sustainability so far, but wants to make the switch – your company can help here with training or support.

5. reduce emissions

If planned correctly, your climate strategy should work like a cycle: After the initial assessment with objectives and action planning, there is a “working phase” in which you let your measures take effect and pursue your goals.
After a year, you take stock and adjust your strategy to make it even more efficient.
The rule here is: good things take time.
If the decarbonization strategy is to have a real impact, it can run for ten years or longer in large companies with extensive processes and supply chains!

6. offset unavoidable emissions

Let’s be honest – CO₂ compensation is a controversial topic.
Some are in favor of it, others see it as greenwashing.
In principle, offsetting should really only be an option if you have fully exhausted all potential for reducing emissions.
If you decide to offset unavoidable emissions as part of your climate strategy, we would like to give you an important tip: Make use of reputable offsetting projects that

are tailored to your company and
whose effect is measurable.

The voluntary carbon market is not yet regulated by the state and is rather opaque.
Instead of legally binding criteria for validating carbon offsetting, there are only a number of private standards and registers with different quality criteria.
The result: major differences in quality within the climate protection projects on which the so-called CO₂ credits are based.
So take a close look.
In particular, Deutsche Umwelthilfe (DUH) has already successfully (and publicly!) sued several times against compensation through forest projects and reforestation, for example because the estimated forest area could not compensate for the amount of CO₂ emitted or the project did not run long enough to keep up with the lifetime of CO₂ in the atmosphere.

7. optimize climate strategy – and communicate with pleasure!

We briefly touched on this a moment ago: The decarbonization strategy is not a one-off project.
Once it gets rolling, it will run for many, many years.
After all, we still have a long way to go with climate change.
And a lot can happen in those years.
Check progress regularly.
What is going according to plan, where is there a hitch, where is nothing happening at all?
Check whether you will achieve your goals within the agreed time frame.
Talk to your stakeholders about where there is still potential. And please evaluate honestly whether your current strategy is actually of any use to the stakeholder on whom everything ultimately depends: nature! Last but not least: mistakes are part of the process – just like celebrating successes.
Communicate your progress, but also openly admit where you may have misjudged.
Show what your company wants to achieve and where you want to make improvements. Transparency, honesty and commitment are the drivers of sustainable transformation!

Let’s find your way towards Net Zero

Alongside sustainability reporting, planning and implementing the climate strategy is one of the most time-consuming tasks.
Thousands of data points and emission factors from the entire value chain are included in the calculation of the carbon footprint.
Many of these are not directly available to you and must first be obtained.
If you want to carry out the calculation correctly (i.e. in line with international standards such as the GHG Protocol), you need insight and perseverance.
And then there are doubts like: Do our climate targets even make sense?
Are our measures having any effect?
Can I communicate this and that milestone for our product now, or will I be accused of greenwashing?

The first climate strategy in particular is a real challenge.
VERSO helps you to get started – and to implement your decarbonization plan safely in the long term.
Interested?
Then take a look at how we can support you with your climate strategy:

How VERSO helps

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

This might also interest you:

30.04.2024

Guide: How do I develop an effective sustainability strategy for my company?

Read article

LKW-Fahrer mit Klemmbrett – Symbolbild für die Dekarbonisierung der Lieferkette

31.03.2025

Decarbonizing the Supply Chain: How To Achieve Climate Goals Along the Supply Chain

Read article

Subscribe to our newsletter!

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 may seem like the same thing at first glance actually differs. In this post, we clarify the difference between the terms “ESG,” “CSR,” and “Sustainability”!

In this article, we’re comparing apples to pears that, at first glance, all seem like apples – because it’s about the very similar terms “CSR,” “ESG,” and “Sustainability.” You’ll read what these terms actually mean and how they differ.

What does CSR mean?

You can think of “CSR” as a kind of moral and ethical foundation for a company’s sustainability strategy. CSR stands for “Corporate Social Responsibility.” And although the word “Social” is included, it doesn’t only refer to the social aspect of sustainability. CSR also encompasses environmental and governance issues. You may have come across the abbreviation “CR” – which stands for “Corporate Responsibility” and intentionally excludes “Social” to avoid confusion. CSR or CR is essentially the predecessor to ESG. Or, to put it with an English saying: 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.”

If we look at it closely, CSR primarily refers to a company’s awareness of the impact it has – whether actively or passively – on society or the environment. In terms of CSR, companies address their responsibility by taking qualitative actions that go beyond the legal minimum (e.g. CSRD, LkSG).

What does ESG mean?

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

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

ESG is quantitatively oriented. For example, the ESRS, the framework for sustainability reporting under the CSRD, predominantly requires clear key figures.

At the core of ESG is the so-called “triple bottom line,” also known as the “3-pillar model of sustainability.” This approach posits that sustainable development is only possible when environmental, social, and economic sustainability goals are pursued equally.

And what is sustainability?

Let’s now address the final point in our distinction between ESG, CSR, and sustainability.

Sustainability, or “Sustainability” in English, is essentially an umbrella term for ESG and CSR. Without CSR and ESG, sustainability cannot exist.

Let’s take a brief journey to the Ore Mountains in the early 18th century. In the mining region, wood was such an important resource for fuel, construction, and ore smelting that it became increasingly scarce. Hans Carl von Carlowitz, who was, among other things, the head of the Upper Mining Office in Freiberg and responsible for timber supply, first formulated the definition of sustainability, stating that only as many trees should be cut from the forest as could grow back. By the 19th century, this definition became established in other areas as well.

Zooming out to the big picture, sustainability means that systems—regardless of their type—can only be stressed to the extent that they can withstand without damage. Resource usage should only occur within these limits.

Today, in 2024, we are all more aware than ever: Most of our systems have already reached their limits or are being used far beyond their capacities. Whether it’s overfishing or deforestation, mining rare earths or oil extraction, air pollution or human exploitation, we need to strengthen the concept of sustainability and act now to create a livable future for future generations.

Companies play the key role in sustainability, as enablers of consumer needs, facilitators of familiar conveniences and living standards. By becoming aware of their responsibility (CSR) and adjusting their business strategies and supply chains (ESG), they hold the key to sustainable transformation.

Conclusion: Is ESG or CSR more important?

To answer the often-asked question of whether ESG or CSR is more important: Both complement each other. However, ESG has today become the more common term for a comprehensive sustainability strategy.

CSR represents the fundamental idea necessary for the sustainable transformation of the economy: the awareness that companies bear responsibility and must act accordingly. ESG, on the other hand, provides the framework for targeted action. Thus, measurable and effective actions are derived from a sense of responsibility.

* This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

This might also interest you:

23.04.2024

Why is sustainability important for companies?

Read article

Nachhaltigkeit auf der Website kommunizieren

18.12.2023

Communicating sustainability on the website

Read article

Subscribe to our newsletter!

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

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!”

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:

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!
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.

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.

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!

Holistic sustainability consulting

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

This might also interest you:

23.04.2024

Why is sustainability important for companies?

Read article

Meeresschildkröte, die durch Plastikmüll schwimmt: Mit der neuen EU-Richtlinie gegen Greenwashing sollen solche Bilder seltener werden

26.03.2024

Green Claims Directive: EU takes action against greenwashing

Read article

Subscribe to our newsletter!

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!

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.

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.

This might also interest you:

28.11.2024

ESRS report structure: How to report in compliance with CSRD

Read article

Holzwürcel, die ein Diagramm mit steigendem Pfeil abbilden: Richtig gemacht, können Nachhaltigkeitesberichte zur Steigerung des Unternehmenserfolgs beitragen

19.11.2024

Sustainability Report: What Is It and What Do You Need to Know?

Read article

Subscribe to our newsletter!

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!

Gespiegelte Blätter – Symbolbild für die doppelte Wesentlichkeit

23.05.2022

What does double materiality mean?

The EU has introduced the CSRD (Corporate Sustainability Reporting Directive). 15,000 companies in Germany must now prepare sustainability reports. Their content is determined by the principle of materiality. The introduction of the CSRD enshrines dual materiality. Read what’s behind it.

Definition: Was bedeutet doppelte Wesentlichkeit?

Double materiality means: it must be stated
how sustainability aspects affect the company (outside-in perspective)
AND
how the company affects society and the environment (inside-out perspective). The dual materiality will change the materiality principle used in Germany in particular and lead to significantly more information being relevant to reporting and CSR reports becoming more meaningful as a result. In future, companies will have to state both perspectives – independently of each other – in the sustainability report. Previously, both aspects had to be fulfilled at the same time. In the case of the outside-in perspective (“financial materiality”), disclosures must be made that are necessary for an understanding of the company’s business performance, results or position. Particularly in the world of finance, this perspective is often the only one considered today and referred to as “ESG” or “ESG-related risks” – in other words, only the risk perspective is considered from a sustainability perspective. With the inside-out perspective (“environmental and social materiality”), information must be provided that is necessary for an understanding of the impact of business activities on sustainability aspects. In short, it must be explained: What impact does my company have on the planet and society?

Infografik: Erklärung doppelte Wesentlichkeit der CSRD

The outside-in perspective

Many companies have so far focused on the outside-in perspective, as it represents a form of risk management. This field will also be covered in the future. The information is primarily aimed at investors. From the outside-in perspective, companies must disclose the following information:

How do external developments affect the business model, strategy and sales, among other things? External developments include unexpected weather events, for example, but also stricter regulatory requirements.
Industry-specific topics also play a role: Are there sustainability aspects that have already been identified by competitors, customers or suppliers?
What are the main risks for the company, a product or a service? And how are they managed or mitigated?

The inside-out perspective

The inside-out perspective significantly broadens the view. Contact persons are not only investors, but also employees, consumers and environmental and social organizations. From the inside-out perspective, companies must disclose how their activities affect society and the environment. The impact of products, services and business relationships (including the supply chain) should also be mentioned here. Information is required on, among other things

Environmental issues:

Climate impact
Prevention and reduction of environmental pollution
Environmental impact of energy use
Biodiversity

Social:

Health and safety in the workplace
Diversity and equal treatment
Human rights
Social commitment

Governance:

Management and control processes
Combating corruption and bribery

The goal of dual materiality

With the introduction of the new CSR reporting obligation CSRD, the European Union wants to increase the scope of sustainability disclosures. This will make CSR reports more meaningful and comparable. The impact of the sustainability report will also be increased because the dual materiality contributes to a shift from a shareholder perspective to a stakeholder perspective. The CSR report is aimed at investors, but also at employees, customers and society.

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

This might also interest you:

28.11.2024

ESRS report structure: How to report in compliance with CSRD

Read article

27.11.2024

Mastering CSRD challenges: The double materiality analysis in seven steps

Read article

Subscribe to our newsletter!

Current ESG topics and legislative changes
Best practices in the areas of ESG and sustainable supply chains
News about VERSO
Sustainability events and much more.

Sign up now!

12.12.2020

Dr. Saskia Juretzek: Nachhaltigkeit bringt viele Vorteile

Im Interview spricht die CSR-Expertin über ihre Definition von Nachhaltigkeit, ihren Werdegang sowie geschäftliche Vorteile von CSR. Außerdem erklärt Sie, für welche Art von Unternehmen Nachhaltigkeit überhaupt eine Rolle spielen kann.

Warum hast Du dich dafür entschieden, dich dem Thema zu widmen, woher kommt deine Leidenschaft dafür? Und warum findest Du unternehmerische Nachhaltigkeit wichtig?

Saskia Juretzek: Als Kind war ich mit meiner Familie viel im Wald unterwegs, wie auch auf Bauernhöfen, so dass mir Natur und Tiere immer sehr nah waren. Noch heute ist ein Spaziergang in einem naturnahem Wald für mich die totale Erholung. Ich stamme insgesamt aus einem umweltbewussten Haushalt und habe schon früh mitbekommen, wie wichtig Umweltschutz ist. Die Idee, mich mit dem Thema auch beruflich zu beschäftigen, entwickelte sich mit der Zeit und den beruflichen Möglichkeiten. Während meiner Zeit bei Accenture wurde ich Teil der neugegründeten Arbeitsgruppe für Nachhaltigkeit. Das Thema hat mich sofort angezogen, ohne genau zu wissen, was da dahinter steckt.

Um mein Wissen in diesem Bereich zu erweitern und mich beruflich darauf zu fokussieren, entschied ich mich, an der Leuphana Universität Lüneburg zu promovieren. Gleichzeitig startete ich in der Corporate Responsibility Abteilung der Telefonica Deutschland mit Fokus auf die Nachhaltigkeitsstrategie, das Reporting und die Kommunikation. Im Anschluss an die Doktorarbeit ging ich zur Allianz SE, der Zentrale der Allianz Gruppe und beschäftige mich dort mit Strategieentwicklung, den SDGs und Berichterstattung. Für mich persönlich haben gerade große internationale Unternehmen durch ihre Reichweite die Möglichkeit, die Gesellschaft wesentlich positiv zu beeinflussen, Best Practices zu gestalten und das Umfeld zum Nachahmen anzuregen. Das sehe ich auch als eine Pflicht an. Es begeistert mich, Teil der Nachhaltigkeitsbewegung zu sein und diese aktiv mitgestalten zu können.

Immer wieder hört man die Frage „Was ist Nachhaltigkeit eigentlich genau?“
Gibt es die perfekte Corporate Responsibility-Definition?

Die perfekte Corporate Responsibility Definition gibt es aus meiner Sicht nicht bzw. gibt es auch keine einheitliche Definition, die jedem geläufig ist. Ich persönlich bin kein Fan vom Begriff Corporate Social Responsibility, da er rein sprachlich auf „Social“ fokussiert (wenn er auch bspw. durch die EU breiter definiert wird). Corporate Responsibility und Sustainability sind weiter gefasste Begriffe, die soziale, ökologische und ökonomische Aspekte umfassen.

Im Kern geht es darum, den sozialen, ökologischen und ökonomischen Herausforderungen zu begegnen, negative Auswirkungen der Unternehmenstätigkeit zu minimieren und positive zu erhöhen. Wesentlich für Unternehmen ist es, Nachhaltigkeit intern klar zu definieren und ein einheitliches internes Verständnis zu haben.

In jeder Branche kann CR etwas anderes bedeuten – in der Versicherung geht es bspw. um nachhaltige Produktlösungen und nachhaltige Anlagekriterien für Kundengelder, im produzierenden Gewerbe gegebenenfalls um die Arbeitsbedingungen in der Lieferkette und den Energieverbrauch in der Produktion.

Unternehmerische Nachhaltigkeit ist gesamtgesellschaftlich gesehen unbestritten ein absolutes Kernthema für unsere Zukunftsfähigkeit. Für das einzelne Unternehmen steht jedoch häufig die Gewinnerzielungsabsicht über allen anderen Zielen.

Daher provokant gefragt: Kostet Nachhaltigkeit nur, oder gibt es auch ökonomische Vorteile sich als Unternehmen einer Nachhaltigkeitsstrategie zu verschreiben?

Saskia Juretzek: Provokant geantwortet – betrachtet man Nachhaltigkeit mittel- bis langfristig gibt es nur Vorteile. Es hängt also von der Betrachtungsweise ab, vor allem von der zeitlichen. Klassischerweise treten „trade-offs“ (Zielkonflikte) auf, wenn es um langfristige Investitionen, aber um kurzfristige Renditen geht.

Viele Investitionen in Nachhaltigkeit rechnen sich mittel- bis langfristig, verursachen aber heute Kosten. Kurzfristiges Renditedenken, getrieben von Shareholder-Erwartungen steht hier der Langfristigkeit nachhaltiger Entwicklung entgegen. Natürlich gibt es auch kurzfristige Vorteile und auch Win-Win-Situationen, aber sie sind eben nicht zwangsläufig die Regel.

Neben dem aktuellen Geschäftserfolg sollte ein Unternehmen seine langfristige Geschäftsbasis sichern. Wenn ich bspw. heute meine Böden so auslauge, dass ich sie in zehn Jahren nicht mehr nutzen kann, bringt mich das auf Dauer nicht weiter. Für eine ernsthafte und erfolgreiche Auseinandersetzung mit CR ist eine langfristige Perspektive unabdingbar und auch für ein dauerhaft erfolgreich bestehendes Unternehmen wesentlich.

Nachhaltigkeit steht ökonomischen Vorteilen also nicht entgegen, sondern ist die Basis für erfolgreiches unternehmerisches Handeln.

Unternehmen sind ja bekanntermaßen unheimlich unterschiedlich. Von Ein-Mann-Handwerksbetrieben, über den produzierenden Mittelstand, bis hin zu Großkonzernen, wie der Allianz.

Ist Nachhaltigkeit für alle wichtig, oder reicht es vielleicht sogar, wenn die „Großen“ sich um Zukunftsfähigkeit in ökonomischen, ökologischen und sozialen Aspekten kümmern?

Saskia Juretzek: Die Antwort ist für mich recht klar. In Deutschland liegt die Anzahl kleinerer und mittlerer Unternehmen bei mehr als 99%. Es braucht daher alle Akteure, um einen entscheidenden positiven Beitrag zur ökonomischen, ökologischen und gesellschaftlichen Zukunftsfähigkeit zu leisten.

Aber natürlich spielt die Größe eines Unternehmen eine Rolle. In Großunternehmen stehen mehr Kapazitäten zur Verfügung, der Hebel ist größer und häufig gibt es eigenständige CR-Abteilungen. Letzteres ist sicherlich in einem Zehn-Mann-Betrieb nicht sinnvoll oder umsetzbar. Dennoch können hier Mitarbeiter zusätzliche Aufgaben, beispielsweise rund um Umweltschutz, übernehmen. Die Themen an sich ändern sich nicht zwangsläufig, aber natürlich die Ressourcen, die ich zur Verfügung habe.

Als nicht börsennotiertes Unternehmen habe ich im positiven Sinne mehr Freiraum und kann langfristiger planen als ein quartalsgetriebenes, börsennotiertes Unternehmen. Viele Familienunternehmen sind Nachhaltigkeitsvorreiter, sie denken und planen sehr langfristig, so dass Nachhaltigkeit leichter integrierbar ist – es kommt zu weniger Zielkonflikten zwischen ökologischen, sozialen und ökonomischen Zielen.

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.

Zur VERSO Academy

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!

06.07.2020

SDG: Das Rahmenwerk für Nachhaltigkeit und CSR-Management der UN

In diesem Überblick erfahren Sie in sieben kurzen Punkten alles was Sie wissen müssen, um die Entwicklungsziele (SDG) für Ihr Unternehmen einzuordnen.

Licence to Operate

Kunden, Mitarbeiter und andere Interessengruppen fragen nach gesellschaftlichen, sozialen und ökologischen Auswirkungen Ihrer Geschäftstätigkeit. Es ist zunehmend klar, dass Nachhaltigkeit im Unternehmen zur „Licence to Operate“ wird. Das CSR-Management (Corporate Social Responsibility) soll also strategisch(er) oder sogar erstmals angegangen werden. Wie das SDG-Rahmenwerk Ihnen dabei helfen kann, erfahren Sie im Artikel.

Wenn heute über die Umsetzung von Nachhaltigkeit in den Unternehmen gesprochen wird, sind die Sustainable Development Goals (SDG) der Vereinten Nationen fester Bestandteil der Agenda. Das Rahmenwerk hilft, CSR Management strategisch im Unternehmen zu gestalten. Allerdings ist am Anfang oft unklar, wie sich die SDGs nun konkret operationalisieren und in die Nachhaltigkeitsstrategie der Unternehmen einbinden lassen.

In unserem Überblicksartikel erfahren Sie in sieben kurzen Punkten alles was Sie wissen müssen, um die Entwicklungsziele (SDG) für Unternehmen erstmalig einordnen zu können. Den Ursprung der SDG stellen wir ebenso vor, wie die Rolle von Unternehmen, die deutsche Nachhaltigkeisstrategie und den Umsetzungsstatus. Vor allem geben wir Ihnen jedoch Antworten auf die Frage: Wie können Sie mit ihrem Unternehmen ein proaktiver Teil der nachhaltigen Entwicklung werden? Aber lassen Sie uns von vorne beginnen.

Die Wurzeln der SDG (Sustainable Development Goals)

Die Diskussion um eine nachhaltigen Entwicklung von Gesellschaft, Wirtschaft und Umwelt, die mit der Veröffentlichung des so genannten Brundlandt-Reports „Our Common Future“ im Jahr 1987 die breitere Öffentlichkeit erreicht hat (World Commission on Environment and Development), ist in der heutigen Zeit ungebrochen aktuell. In mehreren Entwicklungsschritten haben die globalen Zielsetzungen dieser Diskussion Eingang in die von den Vereinten Nationen veröffentlichten Development Goals (SDG) gefunden.

Die Rolle von Unternehmen im SDG Framework

Dabei wird auch ein Rahmenwerk aufgespannt, dass die Unternehmen als wichtige Akteure der nachhaltigen Entwicklung definiert und ihnen Hilfestellungen bei der Umsetzung von Maßnahmen auf der regionalen und betrieblichen Ebene anbietet. Die SDG betonen die Notwendigkeit der aktiven Beteiligung privater Unternehmen und appellieren an deren Kreativität und Innovation, um Werte für das Gemeinwohl zu schaffen. Dazu gehört zum Beispiel die Verringerung der Armut, die Ausmerzung des Hungers und den Schutz der biologischen Vielfalt.

Die Agenda 2030 der Vereinten Nationen und ihre 17 nachhaltigen Entwicklungsziele stellen die Unternehmen vor die neue Herausforderung, ihre Operationen und Strategien auf die Anforderungen der SDGs abzustimmen.

17 übergeordnete Nachhaltigkeitsziele und Deutschlands Beitrag

Die Agenda 2030 der Vereinten Nationen „Transforming Our World: The 2030 Agenda for Sustainable Development“ umfasst 17 globale Ziele (UN SDG) für eine nachhaltige Entwicklung. Die Agenda trat am 01. Januar 2016 mit einer Laufzeit von 15 Jahren in Kraft. Die Ziele umfassen verschiedene Themen, die wichtige Aspekte der Nachhaltigkeit sind, wie zum Beispiel Armut, Diskriminierung, Klimawandel, Schutz der natürlichen Umwelt, Bildung und Arbeitsfragen. Basis für die Umsetzung der SDG in Deutschland ist die im Januar 2017 (Neuauflage 2018) von der Bundesregierung verabschiedete Deutsche Nachhaltigkeitsstrategie.

Die 17 übergeordneten Nachhaltigkeitsziele sind die Folgenden:

Keine Armut
Kein Hunger
Gesundheit und Wohlbefinden
Hochwertige Bildung
Geschlechtergleichheit
Sauberes Wasser und Sanitäreinrichtungen
Bezahlbare und saubere Energie
Menschenwürdige Arbeit und Wirtschaftswachstum
Industrie, Innovation und Infrastruktur
Weniger Ungleichheiten
Nachhaltige Städte und Gemeinden
Nachhaltiger Konsum und Produktion
Maßnahmen zum Klimaschutz
Leben unter Wasser
Leben an Land
Frieden, Gerechtigkeit und starke Institutionen
Partnerschaften zur Erreichung der Ziele

Zu diesen übergeordneten Zielen werden in der Agenda 2030 169 Unterziele vorgeschlagen, um die Länder bei der Überwachung ihres Beitrags zu den 17 UN SDG zu unterstützen. Eine wesentliche Rolle, um die Ziele zu erreichen, spielt hierbei der Beitrag von Unternehmen.

Zwei wesentliche Richtlinien zur Umsetzung der SDG in Unternehmen

Um die Implementierung der SDG und der Unterziele in die Lieferketten der Unternehmen zu erreichen, stehen verschiedene international anerkannte Richtlinien, wie die Global Reporting Initiative (GRI) und der UN Global Compact zur Verfügung. Beide Richtlinien schlagen Indikatoren und Kennzahlen zur Messung der Nachhaltigkeitsleistung von Unternehmen für die einzelnen UN SDGs vor.

Eine Annäherung an die Umsetzung der globalen Entwicklungsziele können Unternehmen also über den Umweg der Implementierung der GRI-Indikatorik erreichen.

Wie sich den SDG als Unternehmen also widmen?

Was brauchen Sie nun konkret, um sich den SDG und Nachhaltigkeit im Allgemeinen sinnvoll zu widmen? Maßgeblich sind erst einmal zwei Basispfeiler: Einerseits eine organisatorische und inhaltliche Verantwortung bei einer oder einem CSR-Beauftragten. Die zweite wichtige Voraussetzung ist ein Ort zur Bündelung aller nachhaltigkeitsrelevanter Daten. Ohne diese beiden Grundvoraussetzungen ist es quasi nicht möglich sich als Organisation dem Thema weiter zu nähern.

Doch auch mit klarer inhaltlicher Verantwortung und Datenbündelung ist es, je nach Unternehmensgröße, Branche und Interessengruppen, eine nicht zu unterschätzende und sehr individuell zu gestaltende Aufgabe, die SDG strategisch anzugehen.

Beratungsunternehmen aus dem Bereich der Nachhaltigkeit und des Nachhaltigkeitsreportings, wie auch wir bei VERSO, stehen Unternehmen und CSR-Manager:innen deshalb bei der Umsetzung mit Rat und Tat zur Seite.

Dass externe Unterstützung aufgrund der Komplexität der verschiedenen Richtlinien lohnenswert ist, zeigt unter anderem eine Studie von Van der Waal und Thijssens (2020). Diese bringt Licht in das „unentdeckte Terrain“ der SDG-Beteiligung von Unternehmen. Dazu werden in der Untersuchung die Nachhaltigkeitsberichte der 2000 weltweit größten börsennotierten Unternehmen analysiert.

Status quo der SDG-Umsetzung in der Wirtschaft

Momentan beschäftigen sich zwar bereits einige Vorreiter-Unternehmen intensiv mit der Umsetzung der SDG innerhalb ihrer Nachhaltigkeitsstrategie. Das Engagement der Unternehmen in den SDG insgesamt ist allerdings noch begrenzt. Es steht hauptsächlich mit dem Engagement für andere nachhaltigkeitsbezogene Themen sowie mit der Unternehmensgröße und dem Nachhaltigkeitsniveau des jeweiligen Unternehmens in Zusammenhang.

Man kann daraus schließen, dass das Engagement für die SDG einerseits aus regulatorischen Gründen erfolgt, es werden schlicht bestehende Gesetze befolgt. Andererseits liegen häufig institutionelle Gründe für ein Engagement vor. Die qualitative Prüfung der einzelnen Berichte zeigt, dass die Beteiligung der Unternehmen weitgehend symbolisch und absichtlich erfolgt und noch nicht substanziell ist. Dies legt den Schluss nahe, dass viele Unternehmen die SDG – ähnlich wie den Global Compact – als ein Schema mit unverbindlichen Auswirkungen betrachten. Kurz gesagt: Noch zu viele Unternehmen befassen sich momentan nur so intensiv mit den SDG, wie sie gesetzlich dazu gezwungen sind.

Um aber die weltweite Zukunftsfähigkeit zu ermöglichen, die die Sustainable Development Goals zum Ziel hat, müssen Unternehmen hier noch deutlich mehr tun. Glücklicherweise entdecken immer mehr Unternehmen, dass das Einflechten der Entwicklungsziele in die eigene Strategie notwendig und unumgänglich ist.

Warum nun Zeit ist umzudenken

An dieser Stelle vergeben leider viele Unternehmen noch die Chance, um von den positiven Effekten eines Engagements zu profitieren. Dabei entwickeln sich nicht selten während der Umsetzung auch ungeahnte betriebswirtschaftliche Effekte. Nachhaltigkeit und die Umsetzung der Entwicklungsziele der Vereinten Nationen sind also langfristig auf allen Ebenen lohnenswert und unumgänglich.

Neben einer aktiven Gesellschaft sind die Unternehmen die wichtigsten Akteure, um die großen globalen Ziele einer gerechteren Verteilung des Wohlstands und der Begrenzung der schädigenden Wirkungen der Globalisierung zu erreichen. Nur gemeinsam können wir die Agenda 2030 zum Erfolg führen. Lassen Sie uns gemeinsam anpacken!

* 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.

Guide: How do I develop an effective sustainability strategy for my company?

How do I develop a sustainability strategy for my company?

1. status quo and key topics

Activate the complete ESRS checklist here

2. define SMART objectives and suitable measures

3. create an awareness of sustainability throughout the company

Your overview of the new Green Claims Directive

4. it’s time for implementation: control is the be-all and end-all

Develop a sustainability strategy: VERSO supports you!

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

This might also interest you:

ESG regulations oblige executives: What management boards, supervisory boards and management should do now

ESRS report structure: How to report in compliance with CSRD

Subscribe to our newsletter!

Get to know the software!

Why is sustainability important for companies? Facts & Figures 2024

5 facts why sustainability is important for companies

How do I create a sustainability report?

Sustainability ensures economic success

Practical guide to CSRD

Sustainability secures the future of companies

Stronger customer loyalty through sustainable business practices

CSRD: New requirements for sustainability reports

Sustainability – the key to motivated employees

Sustainability creates jobs

Overwhelmed by the CSRD?

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

This might also interest you:

3 Gründe, warum nachhaltige Unternehmen erfolgreicher sind

5 reasons why a sustainability report is also worthwhile for SMEs

Subscribe to our newsletter!

Get to know the software!

Step by step to Net Zero: how to develop a climate strategy for your company

1. recognize the challenge: Tackling the climate strategy with the right motivation

2. create a CO₂ balance sheet or GHG balance sheet: The basis of your climate strategy

3. set targets for the decarbonization strategy

4. plan measures to implement the climate strategy

Is your procurement ready for ESG requirements?

5. reduce emissions

6. offset unavoidable emissions

7. optimize climate strategy – and communicate with pleasure!

Let’s find your way towards Net Zero

Your overview of the new Green Claims Directive

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

This might also interest you:

Guide: How do I develop an effective sustainability strategy for my company?

Decarbonizing the Supply Chain: How To Achieve Climate Goals Along the Supply Chain

Subscribe to our newsletter!

Get to know the software!

CSR, ESG, Sustainability – What’s the Difference?

What does CSR mean?

Whitepaper: The ESRS at a Glance

What does ESG mean?

Practical Guide to CSRD

And what is sustainability?

Overwhelmed by the CSRD?

Conclusion: Is ESG or CSR more important?

* This information is summarized editorial content and should not be considered legal advice. VERSO assumes no liability.

This might also interest you:

Why is sustainability important for companies?

Communicating sustainability on the website

Subscribe to our newsletter!

How to communicate your sustainability on the website

6 tips for communicating sustainability credibly on the website

Tip 1: Transparency and measurable data

CSRD: New requirements for sustainability reports

Tip 2: Awards from independent bodies

Tip 3: Present cooperations

Communicating sustainability successfully and confidently

Tip 4: Show commitment

Tip 5: Be honest

Tip 6: Demonstrate sustainability with a sustainable website

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

This might also interest you:

Why is sustainability important for companies?

Green Claims Directive: EU takes action against greenwashing

Subscribe to our newsletter!

Get to know the software!

Sustainability report: What standards are there?

UN Global Compact: Suitable for beginners, only minimum requirements

Immer wieder hört man die Frage „Was ist Nachhaltigkeit eigentlich genau?“
Gibt es die perfekte Corporate Responsibility-Definition?