{"id":4333,"date":"2024-01-29T11:44:28","date_gmt":"2024-01-29T10:44:28","guid":{"rendered":"https:\/\/terra-institute.eu\/en\/?page_id=4333"},"modified":"2026-04-13T12:00:56","modified_gmt":"2026-04-13T10:00:56","slug":"sustainability-report-advice-for-your-company","status":"publish","type":"page","link":"https:\/\/terra-institute.eu\/en\/sustainability-report-advice-for-your-company\/","title":{"rendered":"Sustainability report: advice for your company"},"content":{"rendered":"

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Sustainability<\/span> Reporting<\/span><\/span>\u00a0<\/span><\/span><\/h1>\n

Your path to robust ESG transparency, regulatory certainty, and strategic management<\/p>\n

 <\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”]<\/heyflow-wrapper>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ module_id=”temi” _builder_version=”4.16″ _module_preset=”default” background_color=”#FFFFFF” module_alignment=”center” custom_margin=”|||-19px|false|false” custom_padding=”24px||||false|false” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.17.4″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.2″ _module_preset=”default” text_font=”SourceSans-Pro-Regular||||||||” text_text_color=”#FFFFFF” header_2_line_height=”1.1em” header_3_font=”Akrobat-Regular||||||||” header_3_text_align=”left” header_3_text_color=”#79a9b6″ header_3_font_size=”17px” header_4_font=”Akrobat-ExtraBold||||||||” header_4_text_color=”#FFFFFF” header_4_font_size=”11px” custom_margin=”-13px||0px|||” custom_padding=”||||false|false” animation_style=”fade” border_color_left=”#7d7168″ global_colors_info=”{}”]<\/p>\n

\/ OUR OFFER<\/h3>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”2_5,3_5″ _builder_version=”4.17.4″ _module_preset=”default” module_alignment=”center” custom_margin=”9px|auto||auto||” custom_padding=”23px||1px|||” border_width_top=”1px” border_color_top=”rgba(125,113,104,0.25)” global_colors_info=”{}”][et_pb_column type=”2_5″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.22.2″ _module_preset=”default” text_font=”SourceSans-Pro-Regular||||||||” header_2_text_color=”#3d3d3d” header_2_font_size=”42px” header_2_line_height=”1.1em” custom_margin=”||-4px|||” custom_padding=”||0px||false|false” animation_style=”fade” animation_duration=”1300ms” border_color_left=”#7d7168″ locked=”off” global_colors_info=”{}”]<\/p>\n

SUSTAINABILITY
REPORT<\/h2>\n

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TABLE OF CONTENTS<\/strong><\/h4>\n
    \n
  1. Current Legal Framework\u00a0<\/a><\/li>\n
  2. How do customers benefit from our experience?<\/a><\/li>\n
  3. Why choose Terra?\u00a0<\/span><\/a><\/li>\n
  4. What is our approach?\u00a0<\/a><\/li>\n
  5. Contact<\/a><\/li>\n
  6. Questions & Answers<\/a><\/li>\n<\/ol>\n
      <\/ol>\n

      [\/et_pb_text][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” header_3_text_color=”#428ca6″ header_3_font_size=”32px” global_colors_info=”{}”]<\/p>\n

      \n
      \n

      Sustainability is no longer just a communications or reporting topic. It affects financing, customer relationships, resilience, risk management, and the future viability of the business model. Modern sustainability reporting therefore creates more than transparency: it connects material impacts, risks, and opportunities with governance, data quality, and corporate steering.<\/span><\/p>\n<\/div>\n<\/div>\n

      \n
      \n

      After stop-the-clock, Omnibus I, and the upcoming ESRS changes, one thing is especially decisive: choosing the right reporting framework for your company size, regulatory status, and the expectations of banks, customers, investors, and business partners. That is exactly where we support you – from scope checks and materiality to data processes, reporting, and audit readiness.<\/span><\/p>\n<\/div>\n<\/div>\n

      [\/et_pb_text][et_pb_button button_url=”#kontakt” button_text=”Contact us now” _builder_version=”4.22.2″ _module_preset=”default” custom_button=”on” button_text_size=”16px” button_text_color=”#FFFFFF” button_bg_color=”#428ca6″ background_layout=”dark” global_colors_info=”{}” button_text_color__hover_enabled=”off|desktop”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ module_id=”#legal” _builder_version=”4.27.4″ _module_preset=”default” background_color=”#79a9b6″ global_colors_info=”{}”][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text module_id=”terra” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#FFFFFF” header_2_text_color=”#FFFFFF” header_2_font_size=”32px” width=”100%” custom_padding=”|0px|||false|false” global_colors_info=”{}”]<\/p>\n

      Current legal framework<\/span><\/h3>\n

      [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” custom_padding=”3px|||||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text module_id=”beratung” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#FFFFFF” header_2_text_color=”#FFFFFF” header_4_text_color=”#FFFFFF” custom_padding=”||19px|||” global_colors_info=”{}”]<\/p>\n\n\n\n\n
      \n
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      Omnibus I<\/h4>\n<\/div>\n<\/div>\n
      \n
      \n

      Final at EU level, published on 26.02.2026 and in force since 18.03.2026.<\/span><\/p>\n<\/div>\n<\/div>\n<\/td>\n

      		\n
      \n
      \n

      New CSRD thresholds<\/h4>\n<\/div>\n<\/div>\n
      \n
      \n

      Future focus on companies with > 1,000 employees and > EUR 450 million net annual turnover.<\/span><\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n

      \n
      \n
      \n

      New ESRS data points<\/h4>\n<\/div>\n<\/div>\n
      \n
      \n

      Planned before summer 2026; legally no later than 18.09.2026.<\/span><\/p>\n<\/div>\n<\/div>\n<\/td>\n

      		\n
      \n
      \n

      VSME<\/h4>\n<\/div>\n<\/div>\n
      \n
      \n

      Recommended by the Commission since 30.07.2025; the future voluntary standard for companies up to 1,000 employees is expected to build on it.<\/span><\/p>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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      \n
      \n

      The landscape of sustainability reporting in Europe has been significantly reorganized since 2025. With the stop-the-clock directive, the former second and third CSRD application waves were postponed. With Omnibus I, the CSRD scope was refocused on the largest companies. For many businesses, the immediate legal reporting obligation falls away – but not the need for reliable ESG data. Banks, large customers, investors, and value chains continue to request sustainability information in a structured way.<\/span><\/p>\n<\/div>\n<\/div>\n

      \n
      <\/div>\n<\/div>\n
      \n
      \n

      For practice, this means: not every company will need a full CSRD\/ESRS report in the future. But almost every larger or finance-relevant company needs a robust ESG data and management system.<\/span><\/p>\n

      <\/span><\/p>\n

      <\/span><\/p>\n

      \n
      \n

      Overview of suitable reporting frameworks<\/h4>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

      [\/et_pb_text][et_pb_image src=”https:\/\/terra-institute.eu\/en\/wp-content\/uploads\/2026\/04\/Tabelle_Berichterstattungstandards_EN_neu.png” _builder_version=”4.27.4″ _module_preset=”default” alt=”Overview of suitable reporting frameworks” title_text=”Tabelle_Berichterstattungstandards_EN_neu” hover_enabled=”0″ sticky_enabled=”0″][\/et_pb_image][et_pb_text module_id=”beratung” _builder_version=”4.27.4″ _module_preset=”default” text_text_color=”#FFFFFF” header_2_text_color=”#FFFFFF” header_4_text_color=”#FFFFFF” custom_padding=”||19px|||” global_colors_info=”{}”]<\/p>\n

      \n
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      EU legal status<\/h4>\n<\/div>\n<\/div>\n
      \n
      \n

      With the stop-the-clock directive, the first application dates for the former second and third waves were postponed by two years. With Omnibus I, the CSRD scope was reshaped to focus on the largest companies. For companies that remain within scope under the new setup, reporting remains aligned with the ESRS.<\/span><\/p>\n

      <\/span><\/p>\n<\/div>\n<\/div>\n

      \n
      <\/div>\n<\/div>\n
      \n
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      At the same time, the revised ESRS are not yet in force. Until the new delegated act is adopted, the existing first ESRS set therefore remains applicable. For companies in the former first wave, Quick Fix reliefs also apply so that no additional disclosures for the 2025 and 2026 financial years are forced beyond the first reporting year.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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      Implementation into national law<\/h4>\n

      GERMANY<\/span><\/p>\n