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Regulatory & compliance - we support you in the implementation of CSRD compliance: efficient, substantial, compliant.

The path to CSRD compliance is complex and needs a good start. We therefore build on a careful analysis of the status quo. As a network consultancy, we also integrate the optimal digital tools into the initial process.

CSRD: Corporate Sustainability Reporting Directive – regulation on non-financial reporting

  • 01.01.2024

    First reporting year for companies already subject to the NFRD.

    Report 2025

  • 01.01.2025

    First reporting year for "large" companies

    • More than 250 employees
    • €25 million balance sheet total
    • €50 million turnover

    2 of 3 conditions

    Report 2026

  • 01.01.2026

    For listed SME’s.

    Report 2027

Initial-Trust

The CSRD compliance structure can optionally be validated during initialization by our partner »AHW-Unternehmerkanzlei«.

This ensures both you and your auditor that the individual building blocks of the CSRD alignment are compliant and thus provides the basis for a legally compliant verification of the sustainability report.

Modul 1: Der EinstiegModule 1: Getting started

The path to CSRD compliance is complex and needs a good start. We therefore build on a careful analysis of the status quo.

Status quo analysis

After the kick-off meeting, the relevant status quo for the CSRD orientation is analyzed.

Scoping

Which companies, e.g. in a holding structure, are relevant.

Projektdesign

The project is fully recorded and planned. The decision for accompanying software has been made.

The project plan has been drawn up. The required capacities have been evaluated.

Module 2: The double materiality analysis (1/2)

Stakeholder analysis

Selection of the relevant stakeholder groups. Derivation and validation of the relevant topics.

Methods: structured interviews, optional workshops, tool-supported

Outside-In
Inside-Out
IRO rating

Selection of participants and corresponding interviews on the effects (inside out), opportunities and risks (outside in) and their assessment.

Methods: structured interviews, tool-supported

Materiality matrix

Clustering or condensing the topics into a shortlist. Transferring the results into a corresponding coordinate system.

Methods: tool-supported

The specified Inside Out and Outside In perspectives are analyzed and evaluated within the company. The results have been transferred to the intended format and documented in an audit-proof manner. A condensed short list of the key topics is available.

Module 3: The double materiality analysis (2/2)

ESRS mapping

The shortlist from the materiality matrix is assigned to the structure of the ESRS standard.

Methods: Desktop, tool-supported

Derivation of objectives and measures

Derivation of objectives and measures from the as-is analysis in the identical setup of contact persons as in the IRO assessment. Assignment of KPIs.

Methods: structured interviews, tool-supported

Ableitung der ESRS-Kennzahlen

Derivation of ESRS key figures

Methods: Expert knowledge, tool-supported

The company has a CSRD-compliant, audit-proof monitoring structure (due diligence)

Module 4: The extended formal structure

LkSG analysis

The supply chain can optionally be analyzed using tools. A system structure required for this is set up. The analysis is carried out in an appropriately structured manner.

Methods: tool-supported

Environmental impact
Scope 1 + 2

The existing documents in the company are reviewed and the relevant CO2 e data is collected for the reporting year.

Methods: CCF/PCF analysis, tool-supported, standardized interviews

Environmental impact
Scope 3

The existing products in the company are analyzed and the relevant CO2 e data is collected for the reporting year.

Methods: CCF/PCF analysis tool-supported, databases, other partners

Information on climate-relevant aspects is available in the company. The supply chain analysis is carried out as an option and the monitoring is systematically anchored in an audit-proof manner.

Module 5: The final report

CSRD gap analysis

The individual specifications are recorded and systematically compared with the results.

Methods: tool-supported

ESG verifications

The necessary ESG evidence is compiled. This also optionally includes the tracking and monitoring of ESRS key figures.

Methods: tool-supported

Standard selection

The preferred standard (CSRD, GRI, DNK) is optionally selected according to previously collected criteria.

Methods: Comparison of existing standards

The sustainability report is developed in an audit-proof manner and complies with the relevant regulations. Optionally, the editorial design can be implemented in our network.

Talk to us

Contact us now to arrange an individual consultation and structure the topic of sustainability for your company.