{"id":11910,"date":"2023-06-02T12:59:05","date_gmt":"2023-06-02T12:59:05","guid":{"rendered":"https:\/\/www.weshyft.com\/?page_id=11910"},"modified":"2024-06-16T13:32:36","modified_gmt":"2024-06-16T13:32:36","slug":"status-quo-nachhaltigkeit-analysieren","status":"publish","type":"page","link":"https:\/\/www.weshyft.com\/en\/status-quo-nachhaltigkeit-analysieren\/","title":{"rendered":"Analyze status quo sustainability"},"content":{"rendered":"
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Sustainability is becoming mandatory. But for whom and from when?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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It will soon be mandatory for almost 50,000 companies to systematically manage sustainability and publish reports. This is due to legal requirements such as the CSRD, the LkSG, the EU taxonomy and the CSDDD.\u00a0<\/p>

Here you can familiarize yourself with the current regulations on mandatory ESG reporting and understand what needs to be disclosed in the coming years to comply with the complex regulations.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tWhen do you have to report?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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When do you have to report?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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From 2023\/2024<\/div><\/div>\n\n
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From 2025\/2026<\/div><\/div>\n\n
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From 2025\/2026<\/div><\/div>\n\n
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From 2027<\/div><\/div>\n<\/div>\t\t\t
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LkSG<\/h5>
The Supply Chain Due Diligence Act (LkSG) obliges companies with 3,000 or more employees (from 2023) or 1,000 or more employees (from 2024) to manage and prevent risks of human rights violations and environmental damage along their supply chain and to take appropriate measures if necessary. Reporting on the implementation of the requirements is mandatory.<\/div>\t<\/div>\n\t\t\t
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EU taxonomy<\/h5>
The EU taxonomy for sustainable economic activities obliges companies to present the share of environmental and social sales and investments. The taxonomy has already been mandatory for all companies covered by the NRFD since 2023 and will become mandatory for all companies falling within the scope of the CSRD in the future. In addition to the environmental taxonomy, the social taxonomy is currently being developed.\n<\/div>\t<\/div>\n\t\t\t
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CSRD<\/h5>
The Corporate Sustainability Reporting Directive (CSRD) is a European directive that requires nearly 49,000 companies to report on sustainability. The first companies must report in 2024, with more to follow from '25\/'26. Topics that are either material to business success or are material from an environmental or social point of view must be reported.\n<\/div>\t<\/div>\n\t\t\t
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CSDDD<\/h5>
The Corporate Sustainability Due Diligence Directive (CSDDD) aims to make it a legal requirement for companies operating in the EU to respect human rights and the environment in global value chains. Together with the\nCSRD and the EU taxonomy, it represents a further step towards sustainable business under uniform European conditions.<\/div>\t<\/div>\n\t\t\t
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What needs to be implemented?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The requirements of the ESG regulatory initiatives are diverse<\/strong> and complex<\/strong>. A compact overview of which core aspects<\/strong> can be derived from this is shown in the following table. In the context of an environment analysis,<\/strong> detailed examination<\/strong> of criteria that determine the requirements that affect your company can be evaluated.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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LkSG<\/div><\/div><\/div><\/th>
EU taxonomy<\/div><\/div><\/div><\/th>
CSRD<\/div><\/div><\/div><\/th>
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Establishment of a risk management incl. a complaints procedure & definition of an in-house responsibility\n<\/div><\/div><\/div><\/td>
Identification of taxonomy relevant economic activities of the company<\/div><\/div><\/div><\/td>
Description of business model and strategy - incl. resilience to sustainability risks and contribution to the Paris Climate Agreement<\/div><\/div><\/div><\/td>
Establishment of a risk management incl. a complaints procedure & definition of an in-house responsibility<\/div><\/div><\/div><\/td><\/tr>
Carrying out regular risk analyses\n<\/div><\/div><\/div><\/td>
Analysis of all relevant economic activities for taxonomy capability and compliance<\/div><\/div><\/div><\/td>
Sustainability goals and their progress\n<\/div><\/div><\/div><\/td>
Integration of due diligence into corporate policy to identify actual or potential negative impacts on human rights and the environment <\/div><\/div><\/div><\/td><\/tr>
Adoption of a policy statement\n<\/div><\/div><\/div><\/td>
Review of the \"Screening criteria\", the \"DNSH\" principle and the \"Minimum Safeguard\" requirements<\/div><\/div><\/div><\/td>
Structure of the sustainability organization (roles and responsibilities)<\/div><\/div><\/div><\/td>
Preventing or mitigating potential impacts and terminating and minimizing actual impacts <\/div><\/div><\/div><\/td><\/tr>
Anchoring of preventive measures, taking of remedial action & implementation of due diligence at indirect suppliers\n<\/div><\/div><\/div><\/td>
Disclosure of taxonomy-compliant sales revenues, investment costs and operating costs<\/div><\/div><\/div><\/td>
Due diligence procedures, measures, negative and positive adverse impacts (principle adverse impact)<\/div><\/div><\/div><\/td>
Monitoring the effectiveness of due diligence and related measures<\/div><\/div><\/div><\/td><\/tr>
Documentation and reporting of all activities<\/div><\/div><\/div><\/td>
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Sustainability-related risks and opportunities for the company<\/div><\/div><\/div><\/td>
Documentation and reporting of all activities<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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What needs to be done now?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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For many companies, there is not much time left<\/strong>. At least no time to cope with the regulatory wave of directives and laws presented and to avoid potential sanctions<\/strong>. We recommend setting up the relevant processes at least two years before the obligation. The two most important steps<\/strong> to take action quickly are to clarify how you are affected<\/strong> and to analyze the initial situation<\/strong>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\tIdentify which of the above-mentioned regulations will affect your company from which point in time and which topics are important now. We support you with our environment analysis for topics and regulations. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tWeShyft Environment Analysis <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\tClarify what the initial situation is in your company. How well positioned are you in terms of maturity and data collection? We support you with exactly these questions as part of the WeShyft sustainability check.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tWeShyft Sustainability Check<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Further information<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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We offer you a variety of other knowledge resources to dig deeper into the various regulations, requirements and processes. You can find a selection of the most important content here:\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\"\"<\/a><\/figure>
Webinar: Tauziehen um die europ\u00e4ischen Nachhaltigkeitsstandards ESRS<\/a><\/h5>

Wo steht die Entwicklung der europ\u00e4ischen Nachhaltigkeitsstandards \u201eESRS\u201d? Was hat den Prozess bis heute gepr\u00e4gt? Und was ist f\u00fcr die fortdauernden Diskussionen von zentraler Bedeutung? Zwar wurden die finalen Entw\u00fcrfe der \u201cEuropean Sustainability Reporting Standards\u201d (ESRS) im November vorgelegt, doch kann noch viel passieren bis sie im Juni 2023 offiziell ver\u00f6ffentlicht werden. Die sind einige Fragen denen wir im Webinar nachgehen. <\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Free Template: Vergleich zwischen LkSG und CSDDD<\/a><\/h5>

Mit dieser Vergleichsliste erh\u00e4ltst Du eine \u00dcbersicht von Gemeinsamkeiten und Unterschieden zwischen dem deutschen und dem europ\u00e4ischen Lieferkettengesetz. Auch, wenn letzteres erst in einigen Jahren greift sollte man schon heute \u2013 im Rahmen der LkSG Vorbereitungen \u2013 die Anforderungen der europ\u00e4ischen Gesetzgebung mitdenken.<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Webinar: EU Taxonomie: Game Changer f\u00fcr nachhaltiges Wirtschaften?<\/a><\/h5>

Die EU legt in Sachen Nachhaltigkeitsregulatorik ein enormes Tempo vor. Insbesondere durch die Umlenkung von Finanzstr\u00f6men sowie die neuen Informations- und Offenlegungspflichten werden Finanzakteur:innen und die Realwirtschaft dazu angehalten, ihre Nachhaltigkeitsleistungen zu verbessern. In diesem Webinar diskutieren wir die Grundz\u00fcge der EU Taxonomie und ihre Wirksamkeit.\n\n<\/p><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Get news and information about sustainable economy!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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ESRS<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tWebinar: ESRS E1 Klimabilanzierung, U\u0308bergangspla\u0308ne und KlimaRisikoanalyse\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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Die Klimabilanzierung und der \u00dcbergangsplan f\u00fcr den Klimaschutz sind zentrale Bestandteile des ESRS E1 und f\u00fcr den Gro\u00dfteil der Unternehmen\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLearn more \u279f\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tOctober 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\"\"<\/div><\/a>\n\t\t\t\t
ESRS<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tWebinar: Do\u2019s & Don’ts der doppelten Wesentlichkeitsanalyse\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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Die Anforderungen der Corporate Sustainability Reporting Directive (CSRD) und die Umsetzung der doppelten Wesentlichkeitsanalyse stellen Unternehmen vor zahlreiche Herausforderungen.<\/p>

Ein\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLearn more \u279f\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tOctober 21, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\"\"<\/div><\/a>\n\t\t\t\t
reporting<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tNachhaltigkeitsberichterstattung nach ESRS f\u00fcr KMU\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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Neben gro\u00dfen Unternehmen sind ebenfalls b\u00f6rsennotierte KMU verpflichtet, nach den ESRS ab 2026 (bzw. durch die Opt-out 2028) zu berichten.\t\t<\/div>\n\t\t\n\t\t\n\t\t\tLearn more \u279f\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\n\t\t\tMarch 26, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Nachhaltigkeit wird zur Pflicht. Doch f\u00fcr wen und ab wann? F\u00fcr knapp 50.000 Unternehmen wird es bald verpflichtend sein, Nachhaltigkeit systematisch zu managen und Berichte zu ver\u00f6ffentlichen. Hintergrund sind gesetzliche Anforderungen wie die CSRD, das LkSG, die EU Taxonomie oder die CSDDD.\u00a0 Hier kannst Du Dich mit den aktuellen Vorschriften zur obligatorischen ESG-Berichterstattung vertraut machen […]<\/p>","protected":false},"author":2,"featured_media":12358,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":[],"meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"Nachhaltigkeit wird zur Pflicht. Durch neue ESG-Anforderungen wie der CSRD, dem LkSG, der EU Taxonomie oder der CSDDD. Doch f\u00fcr wen und ab wann gelten sie?","_seopress_robots_index":"","content-type":"","inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"thema":[],"class_list":["post-11910","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/pages\/11910","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/comments?post=11910"}],"version-history":[{"count":236,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/pages\/11910\/revisions"}],"predecessor-version":[{"id":14912,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/pages\/11910\/revisions\/14912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media\/12358"}],"wp:attachment":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media?parent=11910"}],"wp:term":[{"taxonomy":"thema","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/thema?post=11910"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/format?post=11910"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}