{"id":4025,"date":"2022-01-19T23:51:29","date_gmt":"2022-01-19T23:51:29","guid":{"rendered":"https:\/\/www.weshyft.com\/?p=4025"},"modified":"2024-01-15T11:49:32","modified_gmt":"2024-01-15T11:49:32","slug":"nachhaltigkeitsbericht-erstellen-die-5-wichtigsten-erfolgsfaktoren","status":"publish","type":"post","link":"https:\/\/www.weshyft.com\/en\/nachhaltigkeitsbericht-erstellen-die-5-wichtigsten-erfolgsfaktoren\/","title":{"rendered":"Sustainability Reporting<br \/>Creation process: the 5 most important factors for success"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4025\" class=\"elementor elementor-4025\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69f07ff6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69f07ff6\" data-element_type=\"section\" id=\"postcontent\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-46ef1505\" data-id=\"46ef1505\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12f30ced animated-fast elementor-invisible elementor-widget elementor-widget-post-info\" data-id=\"12f30ced\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9ab8179 elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" class=\"elementor-avatar\" src=\"https:\/\/secure.gravatar.com\/avatar\/d10d18cf60a9b26301a3892e7197d896?s=96&amp;d=mm&amp;r=g\" alt=\"Picture of Dr. Colin Bien\" loading=\"lazy\">\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Author:<\/span>\n\t\t\t\t\t\t\t\t\t\tDr. Colin Bien\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76e0ade3 elementor-widget elementor-widget-text-editor\" data-id=\"76e0ade3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><em>It is now certain that companies will have to disclose more and more data and information about their sustainability performance. Those companies who do not yet do so should start in order to keep pace with the approaching legislation. In addition, reporting can offer opportunities, e.g., highlighting optimization potential and creating concrete advantages over the competition.<\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8675822 elementor-invisible elementor-widget elementor-widget-post-info\" data-id=\"8675822\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-9ab8179 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>January 19, 2022<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-98f547c elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tLesezeit: 7 Minuten\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ec14751 elementor-widget elementor-widget-heading\" data-id=\"1ec14751\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Ensure that management supports sustainability reporting.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47375152 elementor-widget elementor-widget-text-editor\" data-id=\"47375152\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Sustainability reporting provides regular and structured information on environmental, social and governance performance. For such a comprehensive project, it is crucial to have the full support of the management behind you. The preparation of a sustainability report will affect the entire company and relies on the support of many people in a wide range of departments. This takes time, which is often money in a company. With an official roll-out or a company-wide kick-off workshop by the (executive) management or the board of directors, discussions about resources and additional effort of all involved can be avoided. It is best if a time budget is released directly, provided that employees are kept from their actual work. The first step in sustainability reporting is therefore to convince management with good arguments of the added value of ESG reporting.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92e6c24 elementor-widget elementor-widget-toggle\" data-id=\"92e6c24\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1541\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1541\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tipps f\u00fcr einen GRI-Report<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1541\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1541\"><p class=\"p1\">M\u00f6chte die Gesch\u00e4ftsf\u00fchrung gleich in eine umfassende Berichterstattung einsteigen und einem anerkannten internationalen Standard folgen, ist die Global Reporting Initiative als Berichtsstandard zu empfehlen. Jedoch sollten dann auch ausreichend Ressourcen f\u00fcr das Thema bereitgestellt werden (z.B. Personal, Geld)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1542\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1542\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tipps f\u00fcr einen DNK-Report<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1542\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1542\"><p class=\"p1\">Bevorzugt die Gesch\u00e4ftsf\u00fchrung hingegen einen niedrigschwelligen Einstieg in die ESG-Berichterstattung, ist der Deutsche Nachhaltigkeitskodex der passende Berichtsstandard f\u00fcr das Unternehmen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b37023 elementor-cta--skin-cover elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"3b37023\" data-element_type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/WeShyft-Newletter-Banner-3-1024x576.png);\" role=\"img\" aria-label=\"WeShyft Newletter Banner (3)\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tFREE POWERPOINT: 10 Gr\u00fcnde Die Gesch\u00e4ftsf\u00fchrung von Nachhaltigkeit zu \u00fcberzeugen\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t\tIncludes scientific evidence and illustrative examples \t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item elementor-animated-item--grow\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.weshyft.com\/en\/opt-in-10-gruende-fuer-nachhaltigkeit\/\">\n\t\t\t\t\t\tDownload now\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5073f1b7 elementor-widget elementor-widget-heading\" data-id=\"5073f1b7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Deciding which is the correct reporting standard<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3042da8d elementor-widget elementor-widget-text-editor\" data-id=\"3042da8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>There are numerous standards for preparing a sustainability report. Which one is right for you and provides the right scope of key figures and data collection involved can depend on many different factors.<\/p><p>For example, from legal requirements in a country and standards in an industry, from the sustainability reporting standards used by other companies in the value chain, or from its corporate goals and philosophy. In the end, it is therefore often the case that companies report according to several standards and disclose corresponding data and information.<\/p><p>There are at least 13 known frameworks and standards for sustainability reporting.<\/p><ul><li><a href=\"https:\/\/www.weshyft.com\/en\/die-eu-taxonomie-fur-nachhaltiges-wirtschaften\/\" target=\"_blank\" rel=\"noopener\">EU Taxonomy\u00a0<\/a>for Sustainable Activities\u00a0<\/li><li><a href=\"https:\/\/nrole.de\/2020\/07\/24\/nachhaltigkeit-im-unternehmen-mit-den-sdgs-integrieren\/\" target=\"_blank\" rel=\"noopener\">SDG<\/a>\u00a0&#8211; Sustainable Development Goals<\/li><li>PRI &#8211; Principles for Responsible Investment<\/li><li>CDP \u2013 Carbon Disclosure Project<\/li><li>CDSB \u2013 Climate Disclosure Standards Board<\/li><li>GHG &#8211; Greenhouse Gas Protocol<\/li><li>GRI \u2013 Global Reporting Initiative<\/li><li>IIRC \u2013 International Integrated Reporting Council<\/li><li>SASB \u2013 Sustainability Accounting Standards Board<\/li><li>TCFD \u2013 Taskforce on Climate Related Disclosures<\/li><li><span style=\"background-color: transparent; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">DNK \u2013 Deutscher Nachhaltigkeitskodex (German Sustainability Code)<\/span><\/li><li>GW\u00d6 \u2013 Gemeinwohlbilanz (Commonwealth Balance)<\/li><li>UN Global Compact<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2a8490 elementor-widget elementor-widget-toggle\" data-id=\"f2a8490\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2541\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2541\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tipps f\u00fcr einen GRI-Report<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2541\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2541\"><p class=\"p1\">Die GRI kann bei einer ersten Berichterstattung durchaus komplex sein, da die Tiefe und Breite an Themen und damit auch die Datenmenge die zu erfassen ist, anspruchsvoll sein kann. Wer aber international im Gesch\u00e4ft ist, sollte die GRI zum Berichtsrahmen machen.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2542\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2542\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tipps f\u00fcr einen DNK-Report<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2542\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2542\"><p class=\"p1\">Der DNK ist in seiner Struktur deutlich einfacher aufgebaut (20 Kriterien), ist thematisch weniger breit und umfasst weniger Datenpunkte als andere Standards. Liegt zudem kein internationales Gesch\u00e4ft vor und wird erstmalig berichtet, bietet der DNK alles, was es braucht. Ein Umstieg auf die GRI ist jederzeit m\u00f6glich, da der DNK auf Leistungsindikatoren der GRI zur\u00fcckgreift.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-712c513 elementor-widget elementor-widget-image\" data-id=\"712c513\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/Standards-der-Nachhaltigkeitsberichterstattung-und-des-ESG-Reportings-1024x576.png\" class=\"attachment-large size-large wp-image-4103\" alt=\"Standards der Nachhaltigkeitsberichterstattung\" srcset=\"https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/Standards-der-Nachhaltigkeitsberichterstattung-und-des-ESG-Reportings-1024x576.png 1024w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/Standards-der-Nachhaltigkeitsberichterstattung-und-des-ESG-Reportings-300x169.png 300w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/Standards-der-Nachhaltigkeitsberichterstattung-und-des-ESG-Reportings-768x432.png 768w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/Standards-der-Nachhaltigkeitsberichterstattung-und-des-ESG-Reportings-1536x864.png 1536w, https:\/\/www.weshyft.com\/wp-content\/uploads\/2022\/01\/Standards-der-Nachhaltigkeitsberichterstattung-und-des-ESG-Reportings.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56de743 elementor-widget elementor-widget-text-editor\" data-id=\"56de743\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: 1rem;\"><em>Example VAUDE<\/em><\/strong><\/p><p>The outdoor manufacturer\u00a0<a href=\"https:\/\/nrole.de\/2021\/08\/30\/nachhaltigkeit-im-kerngeschaeft\/\" target=\"_blank\" rel=\"noopener\">VAUDE has made sustainability a core part of its business<\/a>\u00a0and collects a variety of data and metrics. According to VAUDE's website, the company uses various standards and frameworks for sustainability management and reporting. For example, it applies the Greenhouse Gas Protocol (GHG) to record emissions and define reduction paths. At the same time, it applies a framework from the Fair Wear Foundation (a non-profit organization that promotes fair working conditions in the apparel industry) to monitor data related to social sustainability. VAUDE's annual sustainability report also draws on the Global Reporting Initiative (GRI), the Fair Wear Foundation's annual Brand Performance Check, and the United Nations Sustainable Development Goals (SDGs). In addition, a common good balance sheet is prepared and reported in accordance with the German Sustainability Code.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c1bb9e8 elementor-widget elementor-widget-text-editor\" data-id=\"2c1bb9e8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Some standards address all ESG topic areas, others focus on a few topics (e.g. exclusive focus on greenhouse gas emissions). With regard to the target groups of the standards, they can be roughly divided into those that address a narrow circle of stakeholders (primarily investors) and those that address a large variety of groups, including customers, employees or analysts.<\/p><p>If a company wants to report on the specific risks that climate change poses to its financial results, it should report either according to CDSB (a specific standard) or TCFD (a comprehensive framework). Companies that want to report on a broad range of topics, such as the company's contribution to the UN Sustainable Development Goals, can use the SDGs themselves, for example, but also use GRI, SASB, or IIRC. GRI is the most widely used sustainability reporting standard in the world.<\/p><p>In order to make an informed decision regarding the standard, it is usually necessary to conduct a materiality analysis that identifies the right topics and indicators.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53a0a6a0 elementor-widget elementor-widget-heading\" data-id=\"53a0a6a0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Establish processes to assess the quality of sustainability data.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01046e3 elementor-widget elementor-widget-text-editor\" data-id=\"01046e3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It goes without saying that sustainability data should be accurate. But there are many problems that lead to incorrect data. This is precisely why companies need to set up processes and safeguards from the beginning to be able to check supplied data and information for reliability and validity. Using a system or software to check and control can help catch errors before they turn into a problem.<\/p><p>Calculation methods and data sources should therefore be documented for each indicator, and evidence and supporting documents should be readily available. We paid close attention to this in the development of our tool. Because even if some data comes in the form of numbers, which are, after all, universal (a kilowatt of electricity is always the same, regardless of where and how it is consumed), the classification and significance of the kilowatt-hour for CO2 emissions depends on additional data, e.g. whether the kilowatt of electricity comes from a solar park or a coal-fired power plant.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a86b81 elementor-widget elementor-widget-toggle\" data-id=\"6a86b81\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1111\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1111\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tipps f\u00fcr einen GRI-Report<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1111\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1111\"><p class=\"p1\">Da die Datenvielfalt bei der GRI hoch ist und damit meist auch die Menge an Menschen, die in dem Prozess involviert sind, steigt die Fehleranf\u00e4lligkeit in der Regel. Daher sollte bei der Berichterstattung nach der GRI von Anfang an neben dem Vier-Augen-Prinzip auch eine automatisierte Datenpr\u00fcfung erfolgen sowie eine Dokumentation der Ver\u00e4nderungsverl\u00e4ufe der Daten. Tools wie WeShyft unterst\u00fctzen diese Form der Datenpr\u00fcfung.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1112\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1112\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tipps f\u00fcr einen DNK-Report<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1112\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1112\"><p class=\"p1\">Zwar ist die Datenmenge und -vielfalt beim DNK geringer als bei der GRI, doch auch hier empfehlen wir das Vier-Augen-Prinzip und eine Dokumentation des \u00c4nderungsverlaufs bei der Datenerfassung. So ist immer einsehrbar, ob ein Wert nach Ersteingabe nochmal ver\u00e4ndert wurde. Solche Ver\u00e4nderungen mit einem Kommentar zu versehen, kann den Prozess f\u00fcr alle nachvollziehbarer machen und m\u00f6glichen hin-und-her Fragen verhindern.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35d422f3 elementor-widget elementor-widget-heading\" data-id=\"35d422f3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Make sure to integrate stakeholders into the reporting process.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b70689b elementor-widget elementor-widget-text-editor\" data-id=\"5b70689b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The concept of stakeholders and stakeholder management has been part of corporate management for a long time. For good reason: the exclusive focus on shareholders is out of date, because companies are social actors that influence and are influenced by many actors. Identifying and engaging with these groups can be critical to a company's success. In addition, there is strong evidence that stakeholder engagement can also be critical to sustainability reporting.<\/p><p>Stakeholders want the topics and information that are relevant to them to find a place in the report. This also reduces the risk of focusing sustainability activities on the least relevant levels or missing out on opportunities for targeted strategic engagement.<\/p><p>Companies should focus specifically on the most influential and important stakeholders and also report transparently on the challenges they face in engaging them. Some companies are even given the opportunity to comment on and criticize a company's sustainability efforts,<span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\">\u00a0which can contribute to a balanced report.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4554ef4 elementor-widget elementor-widget-heading\" data-id=\"4554ef4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Ensuring that the right people are on board<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c40c6 elementor-widget elementor-widget-text-editor\" data-id=\"e4c40c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A sustainability report is a joint effort. No matter how good the processes are, if the key people in the company do not play their part, the preparation of the report can quickly degenerate into a time-consuming and exhausting project.<\/p><p>On the contrary, a company can benefit greatly if the right people provide support. Finance departments, for example, can play a key role in preparing sustainability reporting. The chief finance officer or financial controlling can contribute their experience and knowledge to design processes and controls for \"non-financial\" reporting. They can help establish effective governance and decision-making processes for sustainability reporting and provide greater legitimacy for non-financial processes. In addition, establishing a clear (positive) link between financial and non-financial information can be of great help for further sustainability activities.<em>. <\/em><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f00223 elementor-view-stacked elementor-shape-circle elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"6f00223\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-info\" viewbox=\"0 0 192 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M20 424.229h20V279.771H20c-11.046 0-20-8.954-20-20V212c0-11.046 8.954-20 20-20h112c11.046 0 20 8.954 20 20v212.229h20c11.046 0 20 8.954 20 20V492c0 11.046-8.954 20-20 20H20c-11.046 0-20-8.954-20-20v-47.771c0-11.046 8.954-20 20-20zM96 0C56.235 0 24 32.235 24 72s32.235 72 72 72 72-32.235 72-72S135.764 0 96 0z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWeShyft bietet Beratung und digitale L\u00f6sungen f\u00fcr eine  effiziente ESG Berichterstattung\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWir helfen Dir, Dokumentations- und Informationspflichten zu erf\u00fcllen und Deine ESG-Leistungen zu verbessern. Nimm jetzt Kontakt auf, um mehr zu erfahren!\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<div class=\"elementor-element elementor-element-0d796b1 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0d796b1\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md elementor-animation-grow\" href=\"https:\/\/meetings.hubspot.com\/colin-bien?__hstc=247702488.32cff237749f441f3a5f5236e555f479.1658153968575.1663258465567.1663304502389.114&#038;__hssc=247702488.9.1663304502389&#038;__hsfp=411118431\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book a free initial consultation<\/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<\/div>","protected":false},"excerpt":{"rendered":"<p>Mittlerweile ist es gewiss: Unternehmen werden vermehrt und in gr\u00f6\u00dferem Umfang Daten und Informationen \u00fcber ihre Nachhaltigkeitsleistungen offenlegen m\u00fcssen. Wer dies noch nicht tut, sollte damit beginnen, um mit den heraneilenden Gesetzen Schritt zu halten. Zudem kann eine Berichterstattung Chancen bieten, z.B. Optimierungspotenziale aufzeigen und konkrete Vorteile gegen\u00fcber der Konkurrenz schaffen. 1. Sicherstellen, dass die [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4028,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":[126],"meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Nachhaltigkeitsbericht erstellen: 5 wichtige Erfolgsfaktoren","_seopress_titles_desc":"Unternehmen werden vermehrt und im gr\u00f6\u00dferen Umfang dazu verpflichtet Nachhaltigkeitsberichte zu erstellen. Wer dies noch nicht tut, sollte jetzt beginnen.","_seopress_robots_index":"","content-type":"","inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[110],"tags":[],"thema":[130],"class_list":["post-4025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berichterstattung","thema-berichterstattung","format-artikel"],"_links":{"self":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/4025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/comments?post=4025"}],"version-history":[{"count":257,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/4025\/revisions"}],"predecessor-version":[{"id":13236,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/posts\/4025\/revisions\/13236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media\/4028"}],"wp:attachment":[{"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/media?parent=4025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/categories?post=4025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/tags?post=4025"},{"taxonomy":"thema","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/thema?post=4025"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/www.weshyft.com\/en\/wp-json\/wp\/v2\/format?post=4025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}