Sustainability reporting

In a world increasingly characterised by environmental pressures, social inequalities and ethical challenges, the importance of responsible entrepreneurship is growing. The Corporate Social Responsibility Directive (CSRD) and the associated sustainability reporting are cornerstones for corporate management based on sustainability, transparency and social responsibility. The aim of the CSRD is sustainability reporting on a par with financial reporting. The CSRD will gradually affect around 50,000 companies in the EU by 2028, including 15,000 companies in Germany.

We support you in measuring, monitoring and improving your social and environmental performance.

Our services, such as PMO, organisational development or integrated management systems in combination with innovative tools from our partners, enable you to define your sustainability goals and collect relevant key figures. We also help you to create meaningful reports that meet the requirements of investors, regulatory authorities and other stakeholders.

Our services are always customised to your level of maturity and can provide both one-off and long-term support.

Let us help you shape the path to a more sustainable future for your company with our CSRD solutions.

Contact us!

Our understanding of sustainability reporting
What does a sustainability report according to CSRD include?

As part of the Corporate Sustainability Reporting Directive (CSRD) - which replaces the Non-Financial Reporting Directive (NFRD) - companies are obliged to transparently disclose the environmental and social impact of their activities. This includes, for example, the company's sustainability strategy and goals as well as resource consumption and specific governance factors.

The European Reporting Standard (ESRS) follows the CSRD Directive and includes organisation- and sector-specific as well as sector-independent standards. The introduction of dual materiality changes the previous principle of materiality.

Further information can be found in our blog entry ‘Mandatory sustainability report’.

Our performance promise

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Understanding the CSRD requirements
We provide detailed knowledge of the legal requirements and specifications of the CSRD and help you to understand the CSRD in the context of other relevant regulations and standards.
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Roadmap for compliant reporting
Based on a comprehensive gap analysis, a prioritised, targeted roadmap is developed to ensure that all sustainability aspects are optimally and efficiently taken into account.
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Opportunities of CSRD for the company
Our consulting services will help you not only to fulfil the requirements of the CSRD, but also to use them strategically for your company's growth. In this way, you can use the CSRD as a driver for innovation and competitive advantage.
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Strategies for sustainability integration
Together, we develop a customised strategy to effectively integrate sustainability principles into business processes.
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Creation and stabilisation of the process
Our approach ensures that the customised reporting process not only meets current requirements, but can also be optimised in the long term and used for future reports.
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Data collection and management
We advise on the collection and management of relevant sustainability data and recommend suitable tools and systems for collecting and analysing data.
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Reporting and documentation
We support your team in preparing the sustainability report in accordance with the CSRD requirements and ensure that the information reported is complete, correct and transparent.

Exemplary procedure for the preparation of a sustainability report in accordance with the CSRD
Our approach

LEITWERK supports you in the preparation of a sustainability report with an individualised, structuring approach that takes into account the maturity level and the reality of the company as well as external requirements. The methodology comprises several steps, which are described below:

1. Phase 05

Maturity level analysis and C-level commitment

Maturity level analysis and C-level commitment
The first step is to carry out a maturity analysis to determine the current level of sustainability. At the same time, the C-level commitment is secured to ensure management support. In addition, the impact of CSRD and the desired level of ambition for the sustainability targets are defined.
Materiality & gap analysis
The relevant ESG topics for your company are identified with the help of the double materiality analysis. This is followed by a gap analysis to identify gaps in data collection in accordance with ESRS (European Sustainability Reporting Standards).
Roadmap & sustainability strategy
A timetable for the CSRD is drawn up, which includes the definition of processes, responsibilities and tools. At the same time, a sustainability strategy is developed if required, which fulfils the requirements of the CSRD and takes into account the defined level of ambition. Clear and measurable targets are defined in line with the corporate strategy and the results of the materiality analysis.
Implementation & data management
The defined strategy is implemented and a system for collecting and managing relevant ESG data is developed. Different systems and tools for data collection and management are analysed and compared in order to determine the optimal solution. The data required for ESRS-compliant reporting is collected and reviewed.
Report preparation & publication
The sustainability report is based on the previously collected data and complies with the European Sustainability Reporting Standards (ESRS). It is reviewed by internal stakeholders who provide feedback. After publication, the process is stabilised so that the sustainability measures can be continued.

Your advantages

Know-how IT Systems
We have an overview of the IT solutions currently available and can work with you to make a customised decision for your company.
Customised solution
We offer you customised solutions that are tailored to your specific needs and challenges. This ensures customised implementation of the CSRD requirements.
Conserve your capacities
Thanks to our support, your employees can continue to focus on their core tasks, allowing you to save valuable personnel resources. This enables efficient processing of CSRD requirements.
CSRD as a competitive factor
Ensuring compliance with legal and contractual requirements promotes a positive internal and external image.
Strong focus on implementation
LEITWERK Consulting will guide you and your employees through the complex process of sustainability reporting and implement needs-based measures with customised project management.
Expertise and experience
Our in-depth expertise and experience ensure that all legal requirements are met.