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CO₂ emissions, supply chain assessments, transparency obligations: Those who report today will secure credibility, competitive advantages and access to investment tomorrow. Sustainability reports create clarity - both internally and externally. And they show: We do things better. Find out more about sustainability reporting and the VSME standard!
Better positioning with customers, investors and partners. Those who report transparently appear trustworthy and fit for the future.
A clear data basis for business decisions. Put an end to gut feelings and start using reliable figures.
Early identification of risks and potential. Seeing problems before they become expensive. Exploiting opportunities before others discover them.
Compliance with legal requirements. Be prepared today for what will be mandatory tomorrow.
CO2 reporting is a key element of sustainability reporting. After all, the carbon footprint is not only measurable - it is also one of the most important indicators of sustainable action. CO2 reports focus on a company's greenhouse gas emissions and show where emissions occur, how they can be reduced and what role climate compensation plays. Such a CO2 report is therefore an integral part of a comprehensive sustainability report.
"There are often a lot of question marks between 'must' and 'can'. We're clearing them away now."
Sounds time-consuming? Sometimes it is. Because if you want to create a CO2 report, there are a few things to consider. The legal framework is growing - and so are the requirements.
Different requirements apply depending on the size of the company, industry and business model. Large companies are generally under greater obligation than small and medium-sized enterprises (SMEs) - but they are also increasingly coming under scrutiny, for example due to requirements from business partners or public tenders.
The important thing is that those who deal with the requirements at an early stage not only act in accordance with the regulations - they are also future-proof. The most important regulations and legal bases? Here they are:
And yes - that sounds complex. But it doesn't have to be. With the right advice and the right tools, reporting becomes routine.
The two most important standards in detail:
The CSRD is the new centerpiece of European sustainability reporting. It has been mandatory for many companies since the beginning of 2024 - and brings new standards, more depth and a clearer focus on measurable results.
Objectives of the CSRD:
In future, companies subject to reporting requirements will have to work in accordance with ESRS (European Sustainability Reporting Standards) - with standardized KPIs and clear requirements for data quality and processes.
What does this mean in concrete terms? Companies must report comprehensively - on CO2 emissions, resource consumption, social impact and governance structures. And not just retrospectively, but also prospectively. The challenge lies less in the "why" and more in the "how" - in other words, in structured data collection, validation and consistent reporting.
The VSME standard (Voluntary Sustainability Management and Evaluation Standard) closes a gap: It makes sustainability reporting feasible for small and medium-sized companies too - voluntarily, but in a structured way. And it is practical - not over-regulated, not too complex. VSME means sustainability - step by step, without excessive demands, but with high standards.
The internationally recognized sustainability reporting standard aims to provide a low-threshold but meaningful framework for the sustainability management of SMEs. It allows companies to present their measures transparently - and thus creates a consistent basis for evaluation by customers, partners and investors.
In the context of CO2 reports, the VSME standard provides clear guidelines for recording, categorizing and evaluating greenhouse gas emissions - also for Scope 1, 2 and 3. Those who report voluntarily with VSME today will be ready for legal standards tomorrow.
Sustainability does not end at the factory gate. If you want to be credible, you also need to keep an eye on your supply chain. EcoVadis and CDP (Carbon Disclosure Project) help with this: they evaluate suppliers and provide data for sustainability reporting. In this way, you show that you are serious - right down to the last corner of the supply chain.
Kriterium | EcoVadis | CDP |
---|---|---|
Fokus | Nachhaltigkeitsbewertung von Unternehmen | Offenlegung von Umweltinformationen |
Zielgruppe | Vor allem Lieferanten | Unternehmen jeder Größe und Kommunen |
Methodik | Fragebögen, Dokumentenprüfung | Fragebögen, Scoring |
Nutzung im Reporting | Bewertung für CSR-/ESG-Berichte | CO2-Daten für Klimareportings |
Sounds like a lot? It is. But it's easier with structure. Here are the most important steps:
CO₂ emissions, energy consumption, water consumption, social key figures: No reliable reporting without reliable data.
Which data belongs to which scope? Scope 1, 2, 3? This is where the clean analysis separates itself from pure gut feeling.
Checking data quality, documenting sources, applying emission factors - this is the basis for a valid carbon footprint.
Reporting is more than just a graveyard of figures. It shows where levers are, where risks lurk - and where opportunities lie.
According to VSME sustainability criteria, CSRD or company-internal: The main thing is structured, comprehensible and comparable.
Good reporting is not only written - it is also read. And understood. Both internally and externally.
Here's the good news: you don't have to do it alone. We at natureOffice support you - from the first CO2 data set to the finished sustainability report. Our services at a glance:
A sustainability report is a report in which companies disclose their environmental, social and governance performance and impacts. A sustainability report ensures transparency and shows what measures a company is taking in terms of sustainable development.
Depending on their size and industry, companies are subject to various legal requirements, such as the Corporate Sustainability Reporting Directive (CSRD), the Supply Chain Act or national climate protection laws. The aim is a standardized, transparent presentation of emissions.
The CSRD (Corporate Sustainability Reporting Directive) is an EU directive that obliges companies to provide comprehensive, standardized sustainability reporting. It expands existing reporting obligations and introduces binding European standards covering environmental, social and governance issues.
This is a voluntary standard for small and medium-sized companies to record and evaluate sustainability in a structured manner. It offers practical criteria and simplifies the preparation of sustainability and CO2 reports - especially for companies that are not covered by the CSRD.