Environmental, Social & Governance | ESG

ESG Strategy

A clear strategy in ESG & sustainability is crucial today for sustainable corporate success. CSRD, ESRS, and stakeholder requirements increase pressure on transparency and reporting – making sustainability a management priority. Without a clear strategy and direction, companies risk sanctions, reputational damage, competitive disadvantages, and the loss of talent. With a well-thought-out ESG strategy, companies secure their future, strengthen their resilience, and clearly position themselves amidst change. Together with you, we develop ways to unlock opportunities and align your company for the future.

Together, we shape your ESG strategy

• Status quo erfassen: Mit einer Reifegradanalyse schaffen wir Orientierung und zeigen Potenziale für den nächsten Schritt
• Develop a target vision: We define ambition level, sustainability targets and responsibilities—clear and actionable
• Plan actions: Concrete steps and milestones pave the way for implementation
• Ensure integration: We embed ESG in business strategy, governance and management processes
• Support change: With communication and change management, we strengthen acceptance, impact and sustainable success

ESG Strategy

ESG Reporting

With the CSRD, sustainability reporting becomes a regulatory obligation for affected companies and a voluntary option for others. The sustainability reporting frameworks are evolving dynamically: CSRD, ESRS, EU Taxonomy, ISSB, GRI and more. We keep track for you, assess impacts and translate changes into clear implementation steps. From the readiness check and materiality assessment to software-supported reporting: we pave the way for efficient processes, transparent insights and audit-ready reports.

We accompany you on the journey

• CSRD Implementation: Fulfill regulatory requirements, implement reporting processes, and ensure audit-proof execution
• Apply EU Taxonomy: Implement requirements practically
• Design sustainability reports: efficient, audit-ready, future-focused
• Manage Processes & Data: Optimize workflows, select and implement software, control with ESG data
• Build control systems: Increase reliability, clearly embed roles and responsibilities

ESG Reporting

Sustainability Audit

Credible sustainability reports and metrics are crucial to create transparency about your ESG performance. A statutory or voluntary audit strengthens credibility with stakeholders, builds trust with investors, customers and employees—and increases market acceptance. Especially when introducing new reporting processes, a project-accompanying audit delivers real added value: it ensures efficiency, robust structures and supports the professional integration of sustainability into corporate management.

We accompany you on the journey

• Project-accompanying audit: when introducing sustainability reporting in line with standards such as CSRD, VSME or GRI
• ESG Covenants Audits: Auditing of sustainability key figures in financing agreements
• Audit of sustainability reports: voluntary or legally required
• Audit of selected processes & metrics: Tailored audit of selected processes and metrics to optimize processes or meet stakeholder requirements

Sustainability Audit

Sustainable Supply Chain

Responsibility in the supply chain is not only a legal obligation for certain large companies but is increasingly becoming a central building block for sustainable action – for companies of all sizes. With LkSG, CSDDD, or EUDR, the legal requirements for due diligence, transparency, and management of international supply chains are increasing. Our interdisciplinary, international team provides practical support – from risk analysis and risk management to supplier due diligence, supplier codes, and crisis communication, up to the legally compliant implementation of European regulations. This way, we provide orientation, reduce risks, and shape sustainable supply chains.

Our focus areas

• CSDDD – EU Directive on Corporate Due Diligence for Sustainable Supply Chains
• LkSG – implementation of the German Supply Chain Due Diligence Act
• EUDR – EU Deforestation Regulation
• Supplier Evaluation – Identify, manage risks, and seize opportunities

Sustainable Supply Chain

Energy Transition & Decarbonization

The path to a CO₂-neutral industry requires new approaches: from emissions trading to e-mobility, from green leases to power purchase agreements. We support companies in combining ecological responsibility and economic success – with practical solutions, legal certainty, and an international perspective.

Our Services at a Glance

• Decarbonization & energy efficiency: greenhouse gas accounting, emissions reduction, energy audits and actions in accordance with DIN EN 17463
• Law & Regulation: Advice on energy tax law, subsidy law, sustainability in construction, and green leases
• Emissions Trading & CBAM: national and international support and implementation of the CO₂ border adjustment mechanism
• Power Purchase Agreements: Structuring, negotiation, and implementation of sustainable energy supply contracts
• Transformation to E-Mobility: Strategies, funding, and integration into existing structures

Energy Transition & Decarbonization

Environmental Law

The EU has set itself an ambitious target of climate neutrality by 2050. By 2030, emissions are to fall by at least 55%—a goal that poses major challenges for companies. New laws and regulations are continuously changing energy, environmental and planning law. Our interdisciplinary team keeps track for you, assesses impacts and translates complex requirements into clear, feasible steps. This helps you ensure legal compliance, use leeway for your projects and actively shape the transformation toward a sustainable economy.

Our Focus

• Renewable Energy Law: We provide legally sound support for projects – from wind and solar energy to innovative solutions
• Planning and Approval Law: We provide orientation in procedures and pave the way for efficient approvals
• Energy Law: We advise on market rules, grid connection, energy levies, and ensure your operational capability
• Environmental law: We support you with environmental requirements, emissions control and sustainability requirements

Environmental Law

Green Claims & Litigation

Sustainable products and transparent communication, production, and packaging are crucial competitive success factors today. At the same time, the EU and national legislators are tightening regulations: from resource-intensive key sectors to the upcoming Green Claims Directive. Companies must clearly substantiate environmental claims – greenwashing accusations are rapidly increasing and more frequently leading to legal disputes. Our interdisciplinary team supports you throughout the entire product lifecycle – from research and development to disposal – providing orientation, legal certainty, and sustainable success.

Our Consulting Services at a Glance

• Review & design product labels: Develop seals, logos, texts, and graphic representations in a legally compliant manner
• Secure advertising claims: Clearly substantiate statements such as “climate-neutral,” “energy-efficient,” or “environmentally friendly”
• Accompany regulation: Advice on the Green Claims Directive and EU initiatives in key sectors
• Defend against greenwashing accusations: Representation in disputes with competitors, authorities, or consumer protection agencies
• Manage communication: Provide professional support for crisis and press law in cases of greenwashing risks

Competition law Press law Pharma & Life Sciences

Sustainable Finance

In a sustainable financial world, transparency counts. Investors and regulators demand clear disclosure of ESG factors – driven by EU requirements such as SFDR, EU Taxonomy, and CSRD. At the same time, impact investments, green bonds, social loans, or ESG-linked loans open up new opportunities to build trust and secure capital for sustainable growth. Our interdisciplinary team supports you with all questions concerning Sustainable Finance – from funding advice to portfolio strategy. We translate complex requirements into feasible steps and, together with you, design financing solutions that are regulatorily sound and strategically forward-looking.

Our focus areas

• Funding & Financing Mix: Identify opportunities, support applications, optimize structures
• Sustainable Portfolios: Review and evaluate financial products according to disclosure and taxonomy regulations
• Fund structuring: policy and design of funds in accordance with the Disclosure Regulation
• Impact Investments: Plan, manage, and demonstrate impact in an ESG-compliant manner
• Green/Social Bonds & ESG-Loans

ESG in Corporate Transactions

ESG factors can become decisive in transactions – legal requirements are becoming stricter, investors demand transparency. An ESG due diligence provides orientation, minimizes risks, and ensures compliance. This way, companies mitigate transaction risks, create clarity for post-merger integration, and lay the foundation for sustainable success. Tailored to your transaction, we provide interdisciplinary advice on all relevant ESG areas and, if necessary, involve external technical consultants – this includes in particular ESG due diligence (Financial, Legal, Management of ESG due diligence), Business Valuation with a clear analysis of ESG value drivers, as well as purchase agreement drafting and negotiation.

Our services

• ESG & Deals: Identify and manage ESG risks and opportunities in transactions
• ESG due diligence: interdisciplinary review of relevant factors in all ESG areas
• ESG factbook: ESG story and decision-making basis for potential investors
• ESG Valuation: Determine company value considering ESG factors and strategically position it

ESG Taxes & Levies

Sustainability has long been having an impact in tax law as well. The EU plastics levy, electricity and energy taxes, and other economic burdens—such as CO2 emissions trading and the European CO2 Border Adjustment Mechanism (CBAM)—are creating growing challenges for companies. At the same time, tax incentives open up opportunities that should be leveraged. Our interdisciplinary team combines tax expertise—domestically and internationally, in line with the respective country-specific requirements—with ESG know-how and helps you meet obligations efficiently and secure the long-term benefits of sustainable business conduct.

Our Consulting for Your Success

• Electricity and Energy Tax: comply with regulatory requirements, utilize privileges
• Emissions Trading and CO2 Compensation Mechanisms: fulfill national and EU-wide requirements, ensure compliance and economic efficiency
• EU Plastic Tax: clarify obligations, record quantities, submit reports
• Incentives: identify and specifically utilize tax opportunities
• Tax pitfalls and opportunities: e.g., in electromobility