58%
of consumers state that sustainability is important or even very important for a purchasing decision.
Source: Statista (2021): Relevance of sustainability as a purchasing criterion in Germany in 2021Sustainability is the defining topic of our time; hardly any company or brand is not addressing it. Corporate and brand communications are also latching onto the subject. However, promoting sustainability is increasingly met with skepticism and criticism—not least because such communication often lacks authenticity and transparency, and is frequently identified as greenwashing. When this happens, brands can severely damage their image, and companies can suffer significant economic losses.
Our head is roundFrancis Picabia, French writer
so that thinking can change direction.
Green Claims Directive
In the future, sustainability-related communications will be heavily regulated by "Green Claims" legislation – also known as anti-greenwashing law – to protect consumers and ensure fair competition. Therefore, you should start developing strategies and concepts for implementing green claims within your company today.
Corporate Sustainable Reporting Directive (CSRD)
The EU directive will require companies to report on how they address social and environmental challenges. The aim is to provide reliable and comparable sustainability data transparently.
challenge accepted
We support your company on the path to greater sustainability – no matter how far along you already are.
leistungen
Together with you and your team, we develop the right sustainability strategy for your company.
We develop a communication strategy tailored to your sustainability strategy.
We place all our expertise and our network at the disposal of you and your company, enabling you to take the next step toward greater sustainability quickly and securely.
sustainability report –
the ideal tool
A sustainability report – regardless of whether it is published – is the ideal tool for systematically addressing corporate sustainability. When the topic of sustainability is handled in accordance with the requirements of the Corporate Sustainability Reporting Directive (CSRD) or the German Sustainability Code (DNK), the results are not only valid but also auditable. This creates the foundation for credible communication.
seize opportunities
Sustainability reports are far more than just a commitment—whether voluntary or otherwise—or a formal record. They offer a way to showcase your company’s identity and values in a manner that positively impacts not only your business but also the world around you.
These reports serve as a platform for telling your story, demonstrating your commitment to social and environmental responsibility, and ultimately making a genuine difference in society and within your industry.
vision & commitment
Creating a compelling sustainability report is a complex task that requires thorough analysis, a deep understanding of sustainability goals, and a clear communication strategy.
We bring not only extensive experience and expertise but also a passion for helping companies achieve their sustainability goals.
Your sustainability report is more than just a document; it represents a vision and a commitment. Together, we can shape the message the world needs to hear while helping to build a more sustainable and responsible future.
that's why fellowz
to everyone's advantage
Even if your company is not yet required to publish a sustainability report under the CSRD, there are many advantages to doing so voluntarily:
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Transparency and Trust
Sustainability reports are a powerful tool for building transparency and trust among customers, employees, and banks. They demonstrate that you are aware of your company's social and environmental impacts and are actively working to improve them.
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Competitive advantage
Sustainable companies are often more competitive because risks and opportunities are identified earlier. A compelling sustainability report provides a clear advantage in the market.
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Long-term sustainability
Sustainability reports are not merely a snapshot; they are also a tool for aligning your company with long-term sustainability. They help minimize risks and identify opportunities arising from the promotion of sustainability.
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Stakeholder expectations
Society increasingly expects companies to demonstrate social and environmental responsibility. A sustainability report shows that you are meeting these expectations.
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Enthusiastic employees
In the war for talent, a consistently sustainable corporate orientation offers a significant advantage. For one thing, it boosts employee satisfaction; for another, young people have been shown to prefer working for sustainable companies.
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Drive positive change
By publishing sustainability reports, companies help foster positive change in society and the business world. You can serve as a role model for other companies.
glossary
To make things easy to understand, we explain key technical terms and abbreviations related to sustainability here. If there is anything missing or you would like more information, please get in touch with us.
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CSR — Corporate Social Responsibility
CSR is the responsibility of companies for their impact on society. This encompasses social, environmental, and economic aspects.
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CSRD — Corporate Sustainable Reporting Directive
The EU directive will require companies to report on how they address social and environmental challenges. The aim is to provide reliable and comparable sustainability data transparently, thereby encouraging investment in sustainable companies.
Companies subject to reporting requirements
2025
Companies already subject to reporting requirements under the CSR-RUG.
2026
Limited liability companies meeting at least 2 of these 3 criteria:
- Balance sheet total of at least €20 million
- Net revenue of at least €40 million
- At least 250 employees
2027
Listed SMEs meeting at least 2 of these 3 criteria:
- Balance sheet total of at least €350 million
- Net revenue of at least €0.7 million
- At least 10 employees
2029
Non-EU companies with EU branches or subsidiaries with:
- Net revenue of at least €150 million within the EU -
CSR-RUG — CSR Directive Implementation Act
The CSR Directive Implementation Act is a German law governing the transposition of EU CSR Directive 2014/95/EU (and subsequent amendments) into national law.
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DIN EN ISO 14001 — Environmental management system standard
The standard establishes globally recognized requirements for an environmental management system. Certification is valid for three years.
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EMAS — Eco-Management and Audit Scheme
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EmpCo — Empowering Consumers Directive
Directive on empowering consumers for the green transition through better protection against unfair practices and better information.
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ESG criteria — Environmental, Social, Governance
Environmental, Social, Governance (Corporate Governance)
Criteria and frameworks for considering environmental, sustainability, and social issues within corporate governance, as well as for corporations, governments, and public authorities.
Environmental
- Pollution
- Greenhouse gas emissions
- Energy efficiency
- BiodiversitySocial
- Workplace safety
- Occupational health
- Diversity
- Corporate Social Responsibility (social engagement)
Governance
- Corporate ethics
- Compliance
- Responsible management processes
- Values -
ESRS — European Sustainability Reporting Standards
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GHG — Greenhouse Gas Protocol
The GHG Protocol mandates the accounting of all Scope 1 and 2 emissions. While the accounting of Scope 3 emissions is optional under the GHG Protocol, it is essential for a holistic climate protection strategy.
Emissions
Scope 1: direct emissions
Scope 2: indirect emissions from purchased energy
Scope 3: indirect emissions within the value chain -
Green Claims Directive
The Green Claims Directive was halted in 2025 and is currently on hold.
EmpCo applies instead.EU Directive on the substantiation and communication of explicit environmental claims (Green Claims Directive).
This EU directive concerns the substantiation and communication of environmental product claims. It is often referred to as the "anti-greenwashing law." Once the directive is transposed into national law, non-compliance will result in severe penalties.
Among other measures, the Green Claims Directive introduces bans on:
- Fake or self-created labels that are not based on an approved certification system.
- General environmental claims such as "eco-friendly," "eco," or "sustainable." Such claims may only be used if the environmental benefit is demonstrated across the entire product life cycle and the complete production and supply chain.
- Environmental claims regarding a product when the claim applies to only a part of the product (e.g., a product is advertised as recyclable, yet only one component—such as the packaging—is 100% recyclable).
- Advertising legally required minimum standards as outstanding environmental achievements.
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Greenwashing
Greenwashing refers to the practice of companies misleadingly presenting themselves as environmentally friendly, even though their actual environmental protection measures are limited or questionable. This is often done to foster a positive image.
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GRI — Global Reporting Initiative
The initiative advocates for sustainability reporting worldwide.
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GRI-Standards
The Global Reporting Initiative (GRI) Standards represent best practice in sustainability reporting regarding economic, environmental, and social issues. The reports highlight both positive and negative contributions to sustainable corporate development.
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LCA — Life-Cycle Assessment
Life Cycle Assessment (LCA – DIN EN ISO 14040/14044) is a systematic analysis of the potential environmental impacts and energy balance of products throughout their entire life cycle; it comprises four phases.
The 4 phases of Life Cycle Assessment1. Goal
2. Inventory analysis (inputs and outputs)
3. Impact assessment (environmental impacts)
4. Interpretation and evaluation
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LkSG — Supply Chain Due Diligence Act
The Supply Chain Due Diligence Act (LkSG) entered into force on January 1, 2023. The LkSG requires companies to observe human rights and environmental due diligence obligations within their supply chains. These obligations are graduated according to the various stages (tiers) of the supply chain and other factors, such as the scope of business operations, the ability to exert influence, and the severity of the violation.
Tier 1: System/module suppliers
Tier 2: Component suppliers
Tier 3: Parts suppliers
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SDGs — Sustainable Development Goals
The 2030 Agenda for Sustainable Development was adopted by the United Nations in 2015. It centers on 17 Sustainable Development Goals (SDGs).
The 17 Sustainable Development Goals
SDG 1 – No Poverty
SDG 2 – Zero Hunger
SDG 3 – Good Health and Well-being
SDG 4 – Quality Education
SDG 5 – Gender Equality
SDG 6 – Clean Water and Sanitation
SDG 7 – Affordable and Clean Energy
SDG 8 – Decent Work and Economic Growth
SDG 9 – Industry, Innovation and Infrastructure
SDG 10 – Reduced Inequalities
SDG 11 – Sustainable Cities and Communities
SDG 12 – Responsible Consumption and Production
SDG 13 – Climate Action
SDG 14 – Life Below Water
SDG 15 – Life on Land
SDG 16 – Peace, Justice and Strong Institutions
SDG 17 – Partnerships for the Goals
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Materiality analysis
A materiality analysis is an assessment used to identify a company's most significant environmental, social, and economic issues and address them in sustainability reports.
Inside-out perspective
Describes which significant sustainability issues (positive and negative) are influenced by the company.Outside-in perspective
Describes which significant sustainability issues (positive and negative) impact the company.The information on this website is presented in a highly summarized form and does not constitute legal advice.
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