Resources
ESG knowledge that holds up in practice
Regulation, standards and key terms – explained clearly and concisely. From CSRD and ESRS to VSME, carbon accounting and the supply chain.
Knowledge
Regulation & standards explained
CSRD
The EU sustainability reporting directive – obligations, deadlines, implementation.
ESRS
The European Sustainability Reporting Standards – structure and data points.
VSME (now Voluntary Standard)
The voluntary standard for companies outside the CSRD.
EU Taxonomy
Classification of sustainable economic activities.
Double materiality
Impact and financial materiality, step by step.
EU Omnibus
The simplification of the CSRD and CSDDD: thresholds, deadlines, scope.
GHG accounting
Corporate carbon footprint under the GHG Protocol, Scope 1–3.
Product Carbon Footprint
The carbon footprint of individual products.
CSDDD
The EU supply chain due diligence directive.
CBAM
The EU's carbon border adjustment mechanism.
Tools
Reference works
Insights
Latest from our blog
The AI Act for ESG Managers: What the Regulation Requires
May ESG teams use AI for the sustainability report? Do they have to label AI text? What the EU AI Act really requires after the 2026 AI Omnibus.
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Good Reputation, Little Evidence? Why Family Businesses Now Have to Prove Their Sustainability
Family businesses enjoy a head start in trust: they are more readily credited than others with running their business sustainably. But customers, banks and, since September, competition law no longer want to believe – they want to see evidence. The special report that we produced together with sustainability people and EY shows how strongly this pressure to provide proof already shapes the day-to-day work of sustainability managers in family businesses.
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How Are Sustainability Departments Doing in 2026? And How Do Family Businesses Tick?
Summer is the time to catch your breath – but for sustainability teams in the German-speaking region, the ground has shifted. A look at how sustainability departments are really doing in 2026: between consolidation, a new realism and a stable mood. And what family businesses do differently.
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