Preparation of a Sustainability Report

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Unquestionably, sustainability is the key to the future of business. Let me explain how Dreher Consulting can help you reshape your sustainable future." Dr. Harald Dreher - CEO & Founder, Dreher Consulting
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Driving sustainability forward in companies

Profitability and sustainability - this is a future task that companies must face today. Not only society, but also financial institutions and legislators demand responsible and sustainable behaviour from companies. This will become increasingly important in the future, because sustainability has become a decisive competitive criterion.

A CSR reporting obligation has already applied to certain large companies since 2017. In this report, companies must disclose certain sustainability information. This is becoming increasingly important, because not only the legislator, but also financial market players have an interest in this information.


Which companies are obliged to prepare a sustainability report from 2024?

  • Those with more than 250 employees

  • Those with a turnover over 40 million euros

  • Those with a balance sheet total exceeding 20 million euros

If your company exceeds 2 of these criteria, then according to the current definition of the EU Directive, they are obliged to prepare a standard-compliant sustainability report from the 2024 financial year.

In addition, sustainability has been strengthened by legislation that requires companies to consider the reduction of CO2 and also to document their sustainability efforts through sustainability reports.

To support you in the preparation of the sustainability report, we have set up a service. Here we explain how we go about it. 

Sustainability Step 1

We explain the framework conditions, present our approach and procedure model and discuss the added value of structured and efficient sustainability reporting for your company together with you.

Sustainability Step 2

Based on the initial discussion, we will prepare and present you with a detailed proposal. This proposal contains all necessary information with time planning, milestones, possibilities for participation of your employees and a budget estimate.  

Sustainability Step 3

After acceptance of the offer, the project can start. We will then conduct a joint ramp up, plan the times and set the dates for the results.

The ramp up is done - how will the project be implemented for sustainability?


Sustainability Step 4

Once the internal project team has been put together and the project goals with key milestones have been set, we work with you to draw up and adopt the key points of the sustainability concept - based on the 17 Sustainable Development Goals of the United Nations.


Which reporting standard is used and applied?

We will explain the contents as well as the advantages and disadvantages of the reporting standards under consideration (e.g. GRI, DNK, future ESRS), support you with the decision making to determine which standard you should choose for your business model.

We then train your internal project team on the relevant core information of the selected reporting standard so that the requirements can be implemented.

Sustainability Step 5

Based on the selected reporting standard, we develop and present your company's materiality matrix.

Information quality:
We identify all information and data required for the sustainability report to be prepared according to the selected reporting standard as well as the previously defined topics and define relevant sustainability KPIs.

The advantage of this approach is quickly recognisable and cost-effective for you. We use all the techniques and documentation possibilities of our experts who bring in their experience from process recording in digitisation and ERP projects.

How is the data collection carried out?
We work strictly with checklists and degrees of fulfilment in the process model. This way we ensure that no information is left unconsidered.

Report preparation and documentation:
Based on the collected data, we prepare and present a draft that meets the requirements of the selected reporting standard. After the sustainability report has been agreed and finalised, we give you additional recommendations for an efficient process and for the optimisation of weak points and cost reduction potentials for the preparation of the sustainability report in the following year as part of a final presentation.

Arrange a no-obligation 30-minute web meeting with a sustainability expert today.

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