Author: Torsten Spill

The EU’s Corporate Sustainability Reporting Directive (CSRD) makes the analysis of double materiality an indispensable element for companies subject to reporting requirements. But what does this term mean and how can you use this analysis effectively for your sustainability strategy?   What is double materiality? Dual materiality considers two dimensions: financial materiality (outside-in) and the… Continue reading Analysing the double materiality: What’s in it for me?

Alongside the newsletter on LinkedIn, I continue to send out my info letter by email. This is where my circle of clients, colleagues and partners receive insider information from the field. In contrast to newsletters from institutes, auditing firms, educational institutions and law firms, you will receive examples of implementation with a background of entrepreneurial… Continue reading Perspectives on sustainable management: Receive the latest developments by e-mail

Auditors, banks, chambers of commerce and experts are pointing out an important new requirement to SMEs: The obligation under CSRD to prepare a sustainability report!   There are many homepages, articles, whitepapers and blog posts that are being poured onto the companies concerned. Auditors are warning their clients to be prepared. Banks are threatening to… Continue reading From extra effort to opportunity: The right approach to sustainability reporting for SMEs

From 2025, many medium-sized companies will be required to prepare a sustainability report as part of the management report in their annual financial statements. In itself, this obligation is an “additional workload required by law, which causes additional costs and ties up capacities and, on the face of it, does not benefit the business”. If… Continue reading Sustainability reporting obligation: What can be done to minimise the efforts?

Many players in the agri-food business in Germany have proven to be pioneers when it comes to sustainability. Medium-sized family businesses have introduced sustainability management systems to reduce their environmental impact, improve resource efficiency and fulfil their social responsibilities. The challenges are still great, especially as major food retail customers are passing on more and… Continue reading Sustainability management in the agri-food business and the fashion and textile industry: A comparison

I am delighted to be able to offer another seminar together with the Burg Warberg Academy, which will help to sharpen the focus on the upcoming challenges facing companies in more sustainable business practices. Not only the agricultural trade, but also large farming businesses, food industry suppliers, other input suppliers and many others have to… Continue reading “Acting sustainable in SMEs: Practical seminar for agribusiness companies”

Don’t follow the sustainability pioneers, go your own way Despite the many cornerstones set by customer requirements, bank guidelines and new laws, the path to continuously more sustainable business remains an individual matter for each company. If approached correctly, small and medium-sized family-run companies can preserve and utilise their culture and tradition despite far-reaching changes.… Continue reading 2024: Year of more sustainable business!

The Whistleblower Protection Act (HinSchG) will now also apply to companies with 50 to 249 employees from next week. They are obliged to introduce a secure whistleblower system that enables whistleblowers to report violations of EU and German law at their company without suffering any disadvantages. Companies usually set up external ombudsman offices for this… Continue reading Do you have more than 50 employees? Then you must ensure the protection of whistleblowers from 18 December in Germany!

The most important prerequisite for integrating the pursuit of greater sustainability (hereinafter referred to as “SU”) into the company’s business activities is the conviction of the company management! In many medium-sized family businesses, this is a matter of course. But I also know entrepreneurs who prefer to put the issue of more sustainable business practices… Continue reading Anchoring sustainability in the corporate DNA: Develop your mission statement (…new)

From 2025, all so-called “large companies” (according to directive 2013/34/EU) will be obliged to prepare, have audited and certified and publish a sustainability report. In Germany alone, over 15,000 companies are affected, which often must document their internal work and their business relationships along the supply chain with completely new disclosure demands. This is more… Continue reading Performance chaos as of 2025 in your company? Better prepare now for ESG reporting requirements