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The Click A Tree Guide to sustainability reporting – are you affected by CSRD reporting requirements?

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What does the CSRD reporting obligation mean for your company?

In Germany, around 49,000 companies have been affected by the CSRD reporting obligation since January 1, 2024. This is a great challenge, but also a great opportunity!

Nachhaltigkeit führt zu wirtschaftlichem Erfolg

Sustainability and economic success are inextricably linked

There are new requirements for the documentation and reporting of sustainability measures in companies in the European Union and in Germany.

The Corporate Sustainability and Responsibility Directive (CSRD) places a number of demands on the business world.

It is worth developing a sustainable corporate strategy in order to be successful in the long term.

At a time when resources are scarce and climate change is bringing a certain instability to existing production chains, sustainability is not a maybe, but a must-have for economic success.

Companies are securing their future viability here and now by adapting to the new circumstances. The reporting obligation may initially be perceived as an additional burden, but it offers opportunities for long-term success and solid competitiveness. The prerequisites for this are that new market strategies are developed and implemented now.

The importance of the Corporate Sustainability Reporting Directive in Germany and for your business

Many more companies are now affected by the reporting obligation. This means that these companies will take care to cooperate with companies that operate sustainably, both in the supply chain and in their operational business. Even the hotel where business travelers stay has an impact on the values in the sustainability reports.

In 2023, around 11,600 German companies were required to report; in 2024, the figure is now around 49,000. Positioning ourselves sustainably therefore also means becoming, being or remaining a potential cooperation partner for companies subject to reporting requirements. This means that even higher-priced products and services will gain market relevance if their cheaper alternatives are not sustainable.

Who is subject to CSRD reporting?

The Federal Ministry of Labor and Social Affairs explains in detail on its website to whom the reporting requirements have applied since January 1, 2024:

“Corporations and commercial partnerships with exclusively limited liability shareholders that are large companies in terms of accounting law, small and medium-sized enterprises (SMEs) in terms of accounting law that are capital market-oriented, and third-country companies with a turnover of EUR 150 million in the EU whose subsidiaries meet the above major criteria or whose branches achieve a turnover of more than EUR 40 million.” (Source:, 10.02.2024)

Public interest entities with more than 500 employees will continue to be required to report from January 1, 2024.

From the following year (01.01.2025), all other large companies under accounting law are obliged to prepare a CSRD report. And from January 1, 2026, capital market-oriented SMEs will also have to comply with the CSRD reporting obligation, albeit with the possibility of a deferral until 2028.

What does the CSRD reporting obligation mean for economic success?

  • Reducing energy consumption saves money
  • Promoting diversity and inclusion in the workplace creates diversity and diverse teams are more innovative and resilient in crises
  • The use of sustainable materials such as reusable cups or cloth napkins amortize their higher acquisition costs over time and are of higher quality

  • Ordering from sustainable suppliers is initially more expensive, but also safer. Because if there is a supply crisis, fruit and vegetables from the farm next door are still available

  • Implementing recycling programs turns waste into added value

  • The promotion of renewable energies and environmentally friendly technologies is also more expensive to purchase, but safe and inexpensive in the long term

  • Tree planting with Click A Tree serves as a sustainable supplement to the measures mentioned above. Maintaining a livable global climate is the basis for all market economies

Future viability is a criterion for assessing the value of a company

The CSRD reporting obligation makes it easier to assess the sustainability of a company. Sustainability also means resilience. Investors and stakeholders have a great interest in ensuring that their investments are and remain secure.

Those who rely on consistently low-cost production chains abroad are also dependent on them. The last crises have clearly shown this.

Right now, it is not just a duty, but also an opportunity to rethink many things.

Implementing sustainability easily in your company

The K-Apart Hotel plants trees with Click A Tree and focuses on visible sustainability overall. As a large proportion of business guests from large companies book rooms here, which are subject to CSRD reporting requirements, the corporate concept is also geared towards their needs:

  • It has been awarded GreenSign Level 4
  • It has local suppliers & well thought-out supply chains
  • It invests in the environment, regionally & globally
  • It relies on renewable energies
  • It supports recycling chains
  • It supports local communities
  • It uses products that support sustainable and social projects
  • It actively implements gender equality & inclusion
  • It works in a way that conserves resources & avoids toxins
  • It uses reusable products instead of disposable variants

, 10.02.2024)

This example shows that basically every company has the potential to operate sustainably and to remain, be or become successful and generate strong sales.