Motivation
With the "Green Deal", the EU has set itself the goal of becoming the first climate-neutral continent by 2050. This obliges companies from January 2023 onwards to comprehensibly document their CO2 emissions in a sustainability report.
Sustainability-related disclosure requirements - The new CSRD Directive
Since the draft of the Corporate Sustainability Reporting Directive (CSRD) presented by the EU Commission in April 2021 at the latest, it has been clear that the scope and type of sustainability reporting by companies will change profoundly.
Obligation to document CO2 emissions
From 2023, more than 15,000 companies across Germany will be affected by the new sustainability reporting obligations (CSRD). These obligate them to comprehensibly document the sustainability transformation with regard to CO2 emissions and product and portfolio strategy.
Overview of significant changes in sustainability reporting
| Was gilt aktuell (EU-Richtlinie 2014/95/EU) | Corporate Sustainabilty Reporting Directive | |
|---|---|---|
 Betroffene Unternehmen |
Große Unternehmen ( > 500 Mitarbeiter) mit öffentlichem Interesse (gelistete Firmen, Banken und Versicherungen) | - Alle an einem EU-regulierten Markt notierten Unternehmen - Alle nicht kapitalmarkt-orientierten Unternehmen wenn: > 250 Beschäftigte im Jahresdurchschnitt und > 20 Mio EUR Bilanzsumme und/oder > 40 Mio EUR Nettoumsatzerlöse |
| Anzahl
Unternehmen |
Ca. 12.000 Unternehmen | EU: ca. 50.000 DE: ca. 15.000 |
| Umfang der Meldepflichten |
- Umweltschutz - > 250 Beschäftigte - Soziale Verantwortung, Umgang mit Mitarbeitern - Anti-Korruption und Bestechung - Diversität in Vorständen |
Zusätzliche Berichterstattung // „Double Materiality“ - Nachhaltigkeitsziele - Rolle von Vorstand und Aufsichtsrat, - wichtigste nachteilige Wirkungen des Unternehmens - zu noch nicht bilanzierten immateriellen Ressourcent |
| Form der Berichterstattung |
Im Jahresbericht (auch separat möglich) | Ausschließlich im Lagebericht |
| Ab wann |
Ab 2018 | Ab der Berichtsperiode 2023 |
We help you on the way to becoming a CSR/ESG-compliant company
Through our services in the field of CO2 management, we support companies in the preparation of CO2 balances, the formulation of CO2 reduction targets as well as energy and CO2 reduction concepts.
The consequences of climate change - Why we must act now
Agriculture
Agriculture is suffering greatly from climate change and has to cope with crop failures due to extreme weather events in many places. Plants suffer from a lack of water or are severely damaged by heavy rainfall. As a result, animals can no longer be fed with the farm's own fodder crops.
Infrastructure
Roads and railways are damaged due to heavy rain or high temperatures. Construction methods and materials will have to be adapted in the future and larger drainage systems will be required. Road safety also decreases due to extreme weather events, such as poor visibility or heat.
Health
Climate and weather changes that occur as a result of climate change can have a major impact on human health. However, the increasing number of hot days, extreme weather events and new pathogens do not only burden the population, but also animals and plants.
Let's talk about your climate goals together
Arrange a non-binding product presentation with us
Dr. Kristin Vanselow
Manager
Axians Sustainability Solutions
kristin.vanselow@axians.de
Bernhard Hagemann
CEO
Axians eWaste GmbH
bernhard.hagemann@axians-ewaste.com
