Update:
EU Omnibus Initiative – what companies need to consider now
Die Berichtspflichten der EU CSRD haben sich nach den Beschlüssen der EU im Dezember 2025 wesentlich geändert. Weitere Informationen finden sich auf dem Seiten der EU here.
EU CSRD and EFRAG's ESRS reporting standards
On December 22, 2023, the delegated act on Set 1 of the European Sustainability Reporting Standards was published and is now applicable to ESG reporting for companies.Download Download the German version)
In addition, the EFRAG (European Financial Reporting Advisory Group) has proposed a simplification of the ESRS standards as part of OMNIBUS 1. (Download of simplified standards).
Further application notes for performing materiality analysis with the inclusion of the value chain can be downloaded here (Download)
Transformation and Sustainability
Sustainability is an opportunity to increase the value of companies
We support companies in sustainability management - because we are convinced that sustainable decision making is a key to increasing the value of a company. In a world that is paying ever greater attention to environmental protection and social responsibility, new doors to success and growth are opening for companies that operate sustainably.
From increasing efficiency to attracting environmentally conscious customers and investors: Sustainable business means responsible use of limited resources in our human environment
Discoverhow Consulting Collective can help you integrate sustainable practices into your strategy and achieve long-term success.
OUR APPROACH
SUSTAINABILITY TRANSFORMATION
Creating the foundation
On the basis of a double materiality analysis, we help companies to develop a holistic sustainability strategy and define measurable goals in the areas of environment, social affairs and corporate governance.
Compliance with legal requirements
We help companies to understand the legal requirements of the EU CSRD and to implement auditable processes of ESG reporting data points. We also help to create integrated sustainability reports and to establish and improve external sustainability ratings, such as EcoVadis or CDP.
Anchoring sustainability wthin the organization
We support companies in integrating sustainability into existing management systems. The organizational anchoring of sustainability in all corporate functions enables new ways of sustainability controlling.
We help companies to set up the organizational structure and data systems for the sustainable future of your company.
OUR SERVICES
CONSULTING - ORGANIZATIONAL DEVELOPMENT - IMPLEMENTATION
OUR SERVICES
CONSULTING – ORGANISATIONAL DEVELOPMENT - IMPLEMENTATION
Sustainability Strategy
Double Materiality Assessment: Risk and Impacts
Development of sustainability targets, KPIs & measures
CO2 target definition according to SBTi and submission for verification
EU CSRD/ ESRS Readiness
Human Rights Due Dilligence (HRDD), SEDEX/SMETA
Stakeholder-Engagement
Gap-Analyse Datenbestand vs. gesetzliche Datenanforderungen (nach GRI, ESRS, LKSG u.a.)
Sustainability Strategy
Double materiality analysis: Identification of impacts & risks
Development of sustainability targets, KPIs & measures
CO2 target definition according to SBTi and submission for verification
EU CSRD/ ESRS Readiness
Human Rights Due Dilligence (HRDD), SEDEX/SMETA
Stakeholder-Engagement
Gap analysis of data inventory vs. legal data requirements (according to GRI, EU CSRD, LKSG, etc.)
Reporting
CO2 footprint / energy balance Scope 1, 2, 3
Integrated sustainability report in accordance with GRI, ESRS (non-financial management report)
LKSG Reporting & Governance
ESG Ratings (Ecovadis CDP, ISS, Sustainalytics, UN Global Compact, MSCI)
Reporting
CO2 footprint / energy balance Scope 1, 2, 3
Integrated sustainability report in accordance with GRI, ESRS (non-financial management report)
LKSG Reporting & Governance
ESG Ratings (Ecovadis CDP, ISS, Sustainalytics, UN Global Compact, MSCI)
Governance
Establishment and expansion of the sustainability function
Audit preparation and audit support
ESG data inventory & preparation for auditable, integrated sustainability reporting
ESG system integration requirements
Governance
Establishment and expansion of the sustainability function
Audit preparation and audit support
ESG data inventory & preparation for auditable, integrated sustainability reporting
ESG system integration requirements
How we work together
Every company is unique: organizational structure, service portfolio and supply chain shape the opportunities and requirements for change. Sustainability in the areas of environmental, social and governance affects every function of a company in different ways. At the beginning of the collaboration, we jointly determine the main initiatives and target results that are to be achieved within the first year. Depending on the initial situation, we provide support by:
Consulting
Strategy development, communication of legal requirements, target definition, double materiality analysis, human rights due diligence, preparation of the ESG data inventory
Organizational development
Program management in all operational functions, sustainability controlling, audit preparation, updating of management systems and guidelines, requirements management ESG data systems, new job profiles
Implementation
Definition and monitoring of measures, internal and external communication, training and coaching of employees, Co-project management, interim management sustainability, support with audits
How we work together
Every company is unique: organizational structure, service portfolio and supply chain shape the opportunities and requirements for change. Sustainability in the areas of environmental, social and governance affects every function of a company in different ways. At the beginning of the collaboration, we jointly determine the main initiatives and target results that are to be achieved within the first year. Depending on the initial situation, we provide support by:
Consulting
Strategy development, communication of legal requirements, target definition, double materiality analysis, human rights due diligence, preparation of the ESG data inventory
Organizational Development
Program management in all operational functions, sustainability controlling, audit preparation, updating of management systems and guidelines, requirements management ESG data systems, new job profiles
Implementation
Definition and monitoring of measures, internal and external communication, training and coaching of employees, Co-project management, interim management sustainability, support with audits
Legal frameworks and standards
The legal reporting requirements on sustainability issues (“non-financial reporting”) are not new for many companies, but they are increasingly affecting SMEs as well. In addition to the most important frameworks in Germany (including the EU CSRD and the Supply Chain Due Diligence Act, LKSG), there are other laws, standards, and frameworks that companies must comply with or take into account in their sustainability reporting. We help companies understand the requirements and benefits of the various frameworks and design auditable organizational processes for collecting and preparing the necessary data (ESG data inventory).
Legal requirements
e.g. EU CSRD (Corporate Sustainability Reporting Directive), EU Taxonomieverordnung, EU CSDDD, EU DR, CSR-RUG (CSR-Richtlinie-Umsetzungsgesetz), LKSG (Lieferkettensorgfaltspflichtgestetz), CBAM (Carbon Border Adjustment Mechanism)
Standards
e.g. ESRS (EFRAG), VSME, Global Reporting Initiative (GRI), UN SDGs (Sustainable Development Goals), German Sustainability Code (DNK), Sedex/SMETA 4 pillars, ISO standards in ESG
Sustainability ratings and reporting formats
e.g. Ecovadis, Carbon Disclosure Project (CDP), UN Global Compact, ISS, Sustainalytics, MSCI
Legal framework conditions and standards
The legal obligation to report on sustainability issues ("non-financial reporting") is not new for many companies, although it is also increasingly affecting SMEs. In addition to the most important frameworks in Germany (EU CSRD and Supply Chain Sustainability Act, LKSG), there are other laws, standards and frameworks that companies must comply with or take into account in their sustainability reporting. We help companies to understand the requirements and benefits of the various frameworks and to make the organizational processes for collecting and preparing the necessary data (ESG data inventory) auditable.
Legal requirements
u.a. EU CSRD – Corporate Sustainability Reporting Directive, EU Taxonomy Regulation, CSR-RUG - CSR Directive Implementation Act, LKSG Supply Chain Due Diligence Act, CBAM - Carbon Border Adjustment Mechanism
Standards
e.g. ESRS (EFRAG), Global Reporting Initiative (GRI), UN SDGs (Sustainable Development Goals), German Sustainability Code (DNK), Sedex/SMETA 4 pillars, ISO standards in ESG
Sustainability ratings and reporting formats
e.g. Ecovadis, Carbon Disclosure Project (CDP), UN Global Compact, ISS, Sustainalytics, MSCI
OUR VALUES
When working together, we focus on the knowledge, skills and ideas of all those involved in the process. Organizational transformation requires new ways of thinking and an openness to learning new things.
The pressure to change is immens: reducing the carbon footprint of companies by 90% by 2030 alone is a challenge that can only be mastered if all decision-making levels work together. Short decision-making processes in agile project teams require a high degree of mutual trust.
We work flexibly as a collective: this means that we bring suitable consultants, project managers or experts into the work process when they are needed, depending on the task at hand. Our way of working is characterized by the following principles:
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We support people and teams in making decisions for change.
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We respect the work of others.
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We communicate honestly and give each other feedback.
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We understand risks as an opportunity for improvement and innovation
Who we are
The Consulting Collective is a network of experienced freelance consultants with different skills profiles. We support our clients on the path to digital transformation and sustainability.
We support you in the coordination of business strategies, the design of organizational change and the advanced development of communication channels and technical systems.
Above all, we support people
to understand and shape sustainable change.
Sustainable decision-making and action requires change and determination. The members of the Consulting Collective have the curiosity and passion to discover and create something new.