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CSRD: The new EU directive and the Scope 1, 2, and 3 indicators | Current overview

In this article you will learn everything you need to know about the new Corporate Sustainability Reporting Directive (CSRD) need to know. Starting with the 2024 reporting year, sustainability reporting for companies will become significantly more comprehensive. A new focus: the mandatory disclosure of CO₂ emissions according to Scope 1, 2, and 3. These must be reported in the annual report and according to strictly defined EU standards. Learn what this means for your company and how you can best prepare!

| Update: August 5, 2024

🕓 Reading time 13 minutes

1. Who is affected by the CSRD Directive

 

overview

At the Corporate Sustainability Reporting Directive (CSRD) This is an EU directive on sustainability reporting in companies according to clearly defined standards. Depending on the company size, reporting of non-financial indicators will also include CO2 emissions starting in the 2024 reporting year.2-Corporate emissions.

The CSRD Directive is January 5 It will come into force in 2023. It is currently being implemented by the EU member states, including Germany. implemented into national law.

The CSRD replaces the previously applicable Non-Financial Reporting Directive (NFRD). The NFRD is an existing EU sustainability reporting requirement from 2014, which already applies to companies with over 500 employees. With the development of the new Corporate Sustainability Reporting Directive, the requirements for the information to be reported and the target audience for mandatory corporate reporting are now being significantly expanded.

The two fundamental innovations are: 

1. Reporting must be included in the management report.

2. It must be produced according to clearly defined EU standards, the European Sustainability Reporting Standards (ESRS). take place.

 

The criteria for affected companies

Many of the more than 50,000 companies affected across Europe have addressed the issue of CO2Key figures are not yet on the radar. However, implementation will be mandatory for companies already subject to the Non-Financial Reporting Directive (NFRD) starting in the 2024 reporting year. The directive will come into force for large companies in the 2025 reporting year:

According to Section 267 Paragraph 3 of the German Commercial Code (HGB), companies are classified as “large” if they meet two out of three of the following criteria:

You have more than

  • 250 employees on average per year,
  • 25 million euros balance sheet total (previously 20) or
  • 50 million euros in sales revenue (previously 40).

(Increase in size criteria by delegated directive on 17 October 2023)

Overview of the timeframe for reporting under the CSRD

Once adopted at EU level, the directive will oblige up to 15,000 companies in Germany to submit enhanced reporting. In the years following the introduction of the CSRD, the cascading process will also result in an indirect obligation for smaller companies.

The timing of mandatory sustainability reporting depends on the size of the respective company. For companies already subject to the NFRD, implementation is mandatory for the 2024 reporting year. The guideline for large companies (Section 267 (3) of the German Commercial Code (HGB)) that are not subject to the NFRD will come into force for the 2025 reporting year. Starting with the 2026 reporting year, the group will be expanded to include listed SMEs. Simplified standards, the LSME Standards, are currently being developed for these companies. Listed SMEs can also request a deferral until 2028.

2. Innovations in sustainability reporting 

 

Scope 1, 2 and 3 emission figures required 

The new EU directive CSRD significantly expands the reporting obligations of European companies in the area of non-financial key figures.

The ESRS E1 Climate Change leads the ESRS theme-specific standards. Like all theme-specific standards, it is subject to Materiality analysis. However, it is expected that the ESRS E1 Climate Change will be applied to almost every company on the main reporting topics since virtually every economic activity involves the emission of greenhouse gases.  

It obliges companies to publish in their annual report greenhouse gas emissions that are caused by Corporate Carbon Footprint (CCF). The CCF, also known as CO2-balance sheet, serves to determine the annual responsible Greenhouse gas emissions beyond Scope 1, 2 and 3 in the company and the identification of emission hotspots for the responsible use of the climate protection budget.

The CO2-Key figures must be defined according to the specifications of the EFRAG Standards ESRS E1 Climate Change collected and processed. A self-generated rough approximation of one's own company emissions is not sufficient.

 

Briefing CSRD Directive

Information sheet for Scope 1, 2 and 3

  • with explanation and practical examples
  • all 15 Scope 3 categories
  • assistance on how to proceed with Scope 3
More info & download

Uniform standards and presentation in the annual financial statements for CSRD reporting

Until now, companies were free to choose how to publish ESG information. One of the implications of the Corporate Sustainability Reporting Directive is that it will now be mandatory to publish ESG information in the management report as part of the annual financial statements.

At the same time, the development of binding European Reporting Standards (ESRS) across the three areas of environment, social and governance. The goal of the European Sustainability Reporting Standards (ESRS). is to define the sustainability information that companies must report under the CSRD. The first set of ESRS was adopted on 31.07.23.

The decision, which ESRS in the areas of environment, social affairs and governance, is based on a individual materiality analysis for each company. This analysis forms the basis for decisions in all relevant areas of reporting. It is voluntary to provide an explanation as to why certain topics are considered immaterial. However, there is a special requirement for ESRS E1: If ESRS E1 Climate Change is not considered material for a company, the conclusions of the materiality assessment must be explained in detail to justify the exclusion.

 

Audit of compliance with sustainability reporting

For approximately 50,000 companies in Europe, the CSRD requires a new chapter containing the required information to be added to the annual report. This chapter must contain an overview of the CSRD's defined non-financial key performance indicators in the correct format.

The CSRD stipulates an obligation for an external audit of the information. The audit is carried out by the auditor. However, an auditor cannot and may not override the collection of CO2Key performance indicators. Due to the strict audit criteria, the auditor relies on the companies' verified emissions data. Management, the executive board, and the supervisory board are expressly responsible for compliance with the CSRD.

The audit will initially be carried out with limited assurance and will be expanded over time to reasonable assurance.

 

Free live webinar (de)

VSME & Omnibus simplifications

Current simplifications and carbon accounting for CSRD or supply chain inquiries

June 18, 10:30-11:15 a.m. | de

Information and registration

3. Preparation for the CSRD Key Figures Scope 1, 2 and 3

 

The mandatory sustainability reporting of the Corporate Sustainability Reporting Directive (CSRD) This is already happening for the first companies. To overcome this challenge, the verified collection of non-financial key figures must be given early attention. Depending on the company size, additional chapters with new information will be required in the management report as early as the 2024 financial year. These must cover the key reporting topics of the ESRS Standards cover.

The ESRS E1 Standard includes the preparation of Greenhouse gas emissions related to the entire value chain of the company Scope 1, 2 and 3. What is in Scope 3 to report to the CSRD? This includes the significant upstream and downstream emission sources that are primarily related to the company's activities.

Understanding this complex topic presents companies with new challenges, as the necessary know-how is often lacking internally. Furthermore, accounting must verified by third parties A reliable partner should be found early on for this.

Much of the required data already exists in accounting. Finding and accessing the relevant data sources takes time, especially for the initial review. The effort and access to expertise can be significantly simplified by working with a specialized service provider.

 

 4. Find support for Scope 1, 2 and 3 data collection for the CSRD

 

When selecting a suitable partner for the collection of CO2-Emissions, the following criteria should be observed to achieve a high-quality result:

1. The key figures must be collected according to a verified process and all three scopes Considering only Scope 1 and 2 emissions is not sufficient.

2. The recording must internationally recognized standards (GHG Protocol and ESRS).

3. Wherever possible, the use of current and individual emission data be ensured.

4. There should be the possibility of individual advice because the complex requirements can raise many questions, especially at the beginning.

5. The data should understandable and usable so that, in addition to actual reporting, they also provide a sound basis for the development of concrete measures.

 

CO₂ accounting with strong service

From the quintessence of our practical experience, our team at Green Vision Solutions has developed a clear and TÜV-certified process – and has already successfully applied it to over 200 companies.

With a permanent project sponsor and intuitive data entry software, we will also collect Scope 1, 2 and 3 data together with you – guaranteed to be easy and without any prior knowledge required on your part!

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ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

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ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

ACTING NOW IS WORTH IT

When it comes to sustainability or ecological viability, climate change and human influence on it are central, as in hardly any other area can environmental impacts be measured and documented so well with figures. The indicator here is anthropogenic emissions, i.e., greenhouse gas emissions caused by humans that contribute to global warming.

What does this mean in the context of sustainable business? Every company should keep its greenhouse gas emissions – which are unavoidable in the provision of business services – as low as possible. Sustainable business cannot be achieved at the push of a button, but a continuous optimization process based on ecological indicators is the crucial approach.

By recording the greenhouse gas emissions generated by your company, product, or service, you can identify potential for emission reduction. This enables you to optimize your processes and also save costs. You communicate to your customers and suppliers that you take responsibility for the emissions for which you are responsible. This allows you to build trust and adapt to the requirements of your business partners.

Acting now is worthwhile

Knowing your emissions will prepare you for predictable, more stringent regulatory requirements, such as increasing greenhouse gas emissions taxes or the mandatory implementation of investment-intensive measures. Incorporating this component into your corporate risk management is essential in the long term.

Due to the ongoing social demand for Climate protection, even the European Central Bank under Christine Lagarde has now taken the inevitable course of giving capital preferential treatment to companies that can demonstrably Climate protection The same trend is evident in the capital flow of large asset managers, such as BlackRock. Their chairman, Larry Fink, wrote in a letter to his CEOs that companies that do not address environmental issues seriously and transparently are no longer viable and will therefore no longer be invested in.

Climate protection Therefore, operating your company professionally and verifiably is inevitable in the near future. If your company is among the first to address this situation, you will establish a pioneering effect that prepares you for the foreseeable legal requirements, results in lower capital costs in the long term, and guarantees market advantages!

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