Companies in flux: sustainability reporting requirements as an opportunity for innovation

Economic activity has an impact on our planet and on humanity’s future – no one doubts that anymore.

The challenge for companies is to integrate sustainability into every activity of their business. That ranges from selecting suitable suppliers to development and production of sustainable products, to designing their logistical systems. The question is no longer whether they should act sustainably, but how they can fully meet their environmental and social responsibilities. 

Sustainability offers opportunities for innovation and competitive advantages, but that’s not all. It is also required by external influences such as laws and market pressure. Customers and investors are increasingly demanding sustainable action. Failing to heed the call can cost key market share. In addition, companies that proactively turn toward sustainable actions are better able to manage the risks associated with climate change, resource scarcity, and human rights concerns.

Integrating environmental and social sustainability goals into business models, operational workflows, and strategies is an urgent and complex task for many companies. While some are already making progress by using new production methods to reduce emissions or utilizing alternative materials, for example, others are still grappling with the fundamentals of ESG-compliant alignment. This area presents a true opportunity to drive innovation and adopt a futureproof position. The time has come for proactive, innovative, and sustainable transformation.

Overview in brief: Why companies need to act now

To get there, companies face numerous challenges that require strategic and proactive action:

Selecting areas of action and advance financial investments:

Organizations need to identify key areas to achieve their sustainability goals. At the same time, however, the shift also requires advance investment in the form of things like new production processes, choices of alternative fuels and suppliers, and innovation costs that do not pay off right away.

Complexity of supply chains:

Creating transparency for ESG reporting purposes, minimizing dependency, and replacing suppliers that do not meet the sustainability target requirements all require in-depth analysis and potentially reorganization of the supply chain.

Potential changes in regulatory requirements:

The ESG regulation landscape is complex – companies are faced with the question of whether current requirements are fixed or new ones might be added in the future. Continuous monitoring and rapid adaptation may be necessary. In addition, many companies also want to be proactive in identifying fields in which they can act more sustainably on an ongoing basis.

Measurement and reporting:

It is not enough to merely gather data; the information also has to be prepared in an understandable form to give stakeholders insight into fulfillment of sustainability goals. Important factors here include not only ESG data, but also how the full range of company data is presented as a cross-section. 

Cultural and organizational change:

Sustainability must be integrated into the company’s DNA. This requires a shift in mindset across every level of the organization.

Focus topic: the CSRD and reporting requirements

With the introduction of the EU Corporate Sustainability Reporting Directive (CSRD), the German business sector is facing a paradigm shift. From the strategic alignment that the ESG regulations encompass through to decarbonization, detailed disclosure of key business indicators and activities is required. But the sustainability reporting requirements are more than just legal requirements. Consistent, strategic implementation can help companies open doors to transformative innovation.

What does the CSR Directive mean concretely for companies?
  • By 2029, the number of companies in Germany under reporting obligations is set to increase from approximately 500 to an estimated 15,000. 
  • Companies will have to assume social and environmental responsibility, rethink their processes and products, drive innovation, and invest in sustainable technologies to improve their carbon footprint. 
  • This development is a clear signal: Sustainability is becoming an integral element of corporate governance, and it requires the creation of new responsibilities.

Strategic integration of ESG targets into the business model is an extremely challenging task that goes far beyond simply adding a section on sustainability to an organization’s annual report. Instead, the situation calls for sweeping change in a company’s mindset and actions, innovative business models and efficient operational workflows, since sustainability must be incorporated in order to remain competitive in the future. 

External partners like Campana & Schott are crucial here, as they have a holistic understanding of sustainability and can support companies with comprehensive expertise across all aspects.

How Campana & Schott supports companies in the area of ESG

For us, partnership with our customers is paramount. We bring our solid expertise and passion to work with you to develop a structured, sound plan for your transformation into a sustainable company. We will also be right there with you through all stages of the transformation. Our holistic range of services encompasses various areas:


1. ESG transformation analysis

Campana & Schott starts from the beginning, by analyzing your company’s individual transformation needs. Our experts highlight where your company currently stands and where action is needed in order to meet the requirements of a sustainable future. Beyond that, we can also assist you in incorporating these requirements into your corporate strategy and goals.


2. Goals for the future: strategic sustainability

We assist you with formulating strategic sustainability targets that are ambitious, but also sensible and achievable. These objectives are carefully selected so your company is aligned for long-term success and responsibility.


3. Turning goals into action

One of our strengths is translating sustainability targets into projects that deliver measurable results. We also combine strategic planning with operational excellence to turn your objectives into tangible results.


4. CSRD reporting: clarity and compliance

We can help you navigate the new CSRD reporting requirements and ensure that your reports not only meet the legal standards, but also showcase your commitment to sustainability authentically. For more information, click here: 

Decoding CSRD: statements on sustainability made easy
Factsheet:  The Corporate Sustainability Reporting Directive


5. Double materiality: in-depth analyses

With our double materiality analysis, we partner with you to decode which sustainability-related topics are most important to your company and your stakeholders. Our expertise guarantees CSRD conformity.


6. Carbon footprint: transparent and understandable

We offer you exact determination and documentation of your carbon footprint to show where and how you can reduce your emissions effectively. This transparency is crucial to the success and credibility of your sustainability strategy.


7. Decarbonization strategy: actively shaping the path ahead

A comprehensive decarbonization strategy is more than just a plan. It’s a commitment to the future. We can support you throughout the implementation phase, from identifying areas with potential for reduction through to realizing more sustainable corporate governance.



As discussed, the demand for greater sustainability is more than just a moral call – it is also becoming the legal standard. Companies are at a crossroads today, where environmental and social responsibility can determine their success. The time has come for a sustainable transformation, starting with the right partnership. Campana & Schott offers the support and tools your organization needs to take the path of sustainability and benefit from these changes. 

Seize the opportunity now and put the innovative power of strategically integrated sustainability reporting to work for you. 

We invite you to partner with us in charting a course for a successful, sustainable, and responsible transformation.


Eva Huaman Campos

Manager | Head of Business Sustainability

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