As ESG pressure from investors on the company is already considerable before engaging the consultants, they choose a step-by-step approach for the reporting materials. Reporting is built up gradually in parallel with ESG data collection steps. For example, initial reporting formats such as an ESG short presentation and an ESG factsheet are already developed together with the company in the months before the ESG report is published. Thereby, investor inquiries are answered satisfactorily in the short term.

An integrated reporting format in the annual report is chosen for the ESG report itself. Firstly, this saves work for those involved in the short time available, particularly in terms of design. And secondly, the EU plans to allow only the integrated reporting format for EU-based companies from 2024 on out – this means that it will not be necessary to change the reporting format at a later date.

In parallel with the final phase of report preparation, work is also already taking place on the ESG subpage. This section of the company’s website will go live shortly after report publication. In addition to an intuitive embedding of the ESG section of the annual report, the subpage also presents the company’s most important ESG facts. Interested parties are thus given a very positive first impression of the client’s ESG performance. They can further explore it in the integrated report if they wish to do so.