Partner
Consultant, Sustainability Auditor IDW
Newsletter "ESG News"
With our “ESG News”, we aim to regularly and promptly inform you about the key developments in Environmental Social Governance, as well as sustainability and CSR reporting. This newsletter is aimed at all decision-makers, executives, and sustainability managers who will need to comply with future reporting requirements or generally wish to bring more sustainability into their company.
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Dr. Christian Maier
Partner
Auditor, CPA (U.S.), Graduate in Business Administration, Head of Accounting, Reporting & Process Advisory
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Issue December 2025
View all Insights16.12.2025
EU Reaches Agreement on Omnibus Procedure for Sustainability Reporting
With the Omnibus-I package, the EU is making a clear change of course and significantly reducing sustainability reporting obligations in...
16.12.2025
“Sustainability needs to be at eye level” – Guest commentary by Anne Wedel-Klein, CEO of the nature network
Many companies pass on sustainability pressure to their suppliers. But those who act in this way weaken their own base....
13.12.2025
The strategic added value of corporate sustainability – from ESG obligation to entrepreneurial foresight
Many German companies are currently skeptical about sustainability and primarily understand ESG as a compliance issue and thus as a...
12.12.2025
Change Management as the Key to a Successful ESG Transformation
Implementing a sustainability strategy presents companies with a far-reaching transformation task. Sustainability is not an isolated project but influences strategy,...
12.12.2025
SAP data power for your sustainability reporting: Using SAP data for ESG Performance Management
Despite the current regulatory uncertainty surrounding EU sustainability reporting, many companies continue to collect ESG data – not least because...
12.12.2025
EUDR Update: Simplified due diligence & postponed effective date
Finally, it is becoming clear how the EU Deforestation Regulation (EUDR) will proceed. According to the preliminary agreement in the...
News Special Edition Drafts Simplified ESRS
View all Insights10.12.2025
Setting the Course in Sustainability Reporting: EFRAG Submits Final ESRS Drafts Simplified to the EU Commission
On December 3, 2025, the European Financial Reporting Advisory Group (EFRAG) submitted the final drafts of the revised ESRS to...
10.12.2025
Draft Simplified ESRS: An overview of the changes to ESRS 1
The central innovations of the Draft Simplified ESRS 1 include adjustments to the transitional provisions (phase-in options) as well as...
10.12.2025
Draft Simplified ESRS: An overview of the changes to ESRS 2
The revised drafts of ESRS 2 lead to a structural simplification of the general disclosure requirements. The adjustments aim to...
10.12.2025
Draft Simplified ESRS: Overview of adjustments to the double materiality analysis
The final ESRS drafts significantly simplify the double materiality analysis, increase clarity and comparability, and enable companies to implement it...
10.12.2025
Draft Simplified ESRS: An overview of the changes in the environmental standards
The changes in the environmental standards bring more clarity, fewer detailed obligations, and a stronger focus on central climate data.
10.12.2025
Draft Simplified ESRS: An Overview of the Amendments of the Social Standards
The changes to the social standards address previous criticisms, thereby creating more clarity.
10.12.2025
Draft Simplified ESRS: An overview of the changes to the governance standard
The revised ESRS G1 "Corporate Governance" has been streamlined, restructured and focuses on three central sub-topics with clearer definitions, simplified...