CISA
Auditor, tax advisor
Tax advisors
Sustainability reporting in future will be on a par with financial reporting – we provide you with support to this end in a spirit of partnership and with the utmost expertise.
Sustainability – especially with regard to climate change, environmental pollution, scarcity of resources and social inequality – is one of the central challenges of our time. The term ESG – environmental, social, governance – has become established in the public discourse of these challenges.
Europe regards itself as a pioneer in the transformation to sustainable economic activity – and ambitious goals have been set accordingly. New and comprehensive regulations are continuously being created in order to achieve these aims.
Ecological and social responsibility
The requirements for sustainability reporting are developing both rapidly and comprehensively – not only from a regulatory standpoint. Customers, suppliers, investors, banks, employees and the public no longer focus solely on a company’s financial figures. The external requirements, but also the company’s own claim to take responsibility for the ecological and social impact of its business model, are constantly growing, so that the topic of “sustainability” is a central factor in a future-oriented corporate strategy and thus closely linked to economic success.
CSRD
The Corporate Sustainability Reporting Directive (CSRD) will in future require companies to include comprehensive, transparent, comparable and auditable non-financial information in their (group) management reports. The number of companies that will soon be required to report on sustainability aspects is expected to increase from 500 to more than 15,000 in Germany alone.
Standardised processes for KPIs
The breadth of the qualitative and quantitative information required in the ESG dimensions requires the involvement of various departments as well as an integrated view of all of the relevant topics. It is particularly important to define and systematically determine the extensive key figures (KPIs) required for non-financial reporting. Thus KPIs are to be evaluated and processed using standardised, auditable processes. Consequently, a comprehensive ESG management system and an “internal control system” (ICS) are to be planned and implemented at the companies concerned.
For companies and professional colleagues alike
In response to this highly relevant topic – both in the development of corresponding ESG management and ICS systems on the company side and mandatory external audits by professionals, we founded the accounting firm RLT corporate sustainability solutions GmbH Wirtschaftsprüfungsgesellschaft as an independent and specialised company in order to offer companies and our professional colleagues high-quality, pragmatic solutions with a sense of proportion.
Managing Director of the RLT corporate sustainability solutions
Partner
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