“Competitive advantage” isn’t a nice term – but it is an accurate one

These companies benefit from that continuity today. As requirements become more concrete and discussions move more quickly towards evidence, they do not have to start from scratch. They know their data, their methodology and their limits. Especially in phases where framework conditions are shifting, one thing becomes clear: It is not the company that does everything perfectly that has the advantage – but the one that has stayed engaged.

When reporting requirements are passed down the value chain

What we increasingly observe is this: many companies are not subject to reporting obligations themselves, but they are part of the value chain of companies that are.

In such constellations, requirements are often passed on – pragmatically and with little advance notice. During a renewed tender or contract extension, the request suddenly appears:
Please provide the CO₂ footprint of your product.

→ For some companies, this is a new hurdle. For others, it is simply a matter of opening a drawer.

Companies that already have their corporate and product carbon footprints available can respond. They provide figures, remain in the process and do not need to explain or improvise. Not because everything is finished – but because the foundations are in place.

Sustainability is increasingly viewed through an economic lens

This development is no coincidence.
In autumn 2025, business media repeatedly pointed out that sustainability is increasingly understood as a strategic factor for stability and future viability – less as a moral issue and more as part of commercial reality.

Whether this approach stems from intrinsic motivation or economic necessity is of secondary importance. What matters is that companies take action and translate sustainability from an abstract ambition into everyday business practice.

At the same time, the European Commission introduced the VSME Standard (Voluntary Sustainability Reporting Standard for SMEs) – a voluntary framework explicitly aimed at small and medium-sized enterprises. Not as an obligation, but as guidance for companies that want to address sustainability in a structured way, for example in exchanges with customers, financing partners or within supply chains.

CO₂ footprints as a working basis

In this context, CO₂ footprints are gaining importance – above all as a practical working tool.
They do not automatically make a company “better”. But they do create clarity.

Many companies now use their footprint:

• for comparing options and scenarios
• for decisions on materials or processes
• for discussions with customers and clients

Product carbon footprints in particular are playing an increasingly important role. They can be used in a targeted way whenever concrete evidence is required – without lengthy explanations.

Staying engaged does not mean doing everything

Staying engaged does not mean following every trend or constantly launching new projects.
It means keeping relevant topics in view and developing them further.

Many of our customers do exactly that:

• they update their footprints regularly
• they keep data structured and accessible
• and they know what they can demonstrate – and what they cannot

This creates security and provides room to act when requirements arise at short notice.

Our view of 2026

For many SMEs, sustainability will not be a mandatory programme in 2026.
But it will more often be a prerequisite for remaining part of the conversation.

The reason why a company engages is often less important than the outcome.
The main thing is to stay engaged.