In cooperation with the United Nations and financial institutions, a number of measurable criteria have been defined. These can be used to assess the measures taken by companies with regard to environmental and social sustainability in these three areas.

The transparent presentation of ESG criteria is becoming increasingly relevant to the market:

In addition to the intrinsic motivation to actively take responsibility for the environment and employees, these are certainly convincing reasons for companies to address the issue of sustainability. In addition, the CSRD already legally obliges certain companies to prepare ESG reporting.

The Corporate Sustainability Reporting Directive (CSRD) entered into force in January 2023. In addition to the CSRD, the Omnibus I Directive took effect in March 2026. Under the revised directive, the following companies are required to disclose ESG reporting:

CSRD reporting requirements take effect on January 1, 2027. Companies required to report on sustainability must report for the first time in the following year, covering the 2027 fiscal year, in accordance with the CSRD Directive.

The Omnibus I Directive has brought significant relief for SMEs to the forefront. The first part of the Omnibus packages is designed to reduce the administrative burden on companies associated with preparing the required sustainability reports. This relief primarily benefits small and medium-sized enterprises. These relaxations promote competitiveness while simultaneously supporting European sustainability goals.

If your company is not subject to the CSRD requirements, SMEs in particular have the option of reporting in accordance with the Voluntary Sustainability Reporting Standard (VSME). This reporting standard serves as a voluntary reporting framework that reduces the information requirements for SMEs while simultaneously promoting the disclosure of ESG information. The VSME focuses primarily on environmental and social aspects. This is particularly suitable for you if, for example, you wish to report voluntarily, are close to the threshold for CSRD compliance, or receive ESG inquiries from your stakeholders or partners.

All important processes and resources in your company are recorded and managed centrally in your ERP system. Much or even most of the data you need for sustainability reporting is therefore already available.

There are various ways of determining and evaluating this data. Be it with the help of Microsoft's sustainability module or partner solutions with a different focus.

We would be happy to advise you on how you can meet any requirements for ESG reporting based on the key data from your Business Central. Together, we will look at how we can best implement your requirements and create corresponding evaluations.