ESG | Strategy | advisory
Via Tomorrow
We improve the sustainability performance of your company with targeted ESG consulting, helping you convince customers, investors, and financial institutions of your progress.
About us
Sustainable
Efficient
Impactful
We are a consultancy for companies that want to improve their ESG performance – or just comply with regulatory requirements. With our expertise in operational and strategic sustainability consulting, we go the extra mile with you into tomorrow’s sustainable business world.
Our motto: We make your ESG performance successfully measurable – and are more than willing to be measured by your success.
Tomorrow Comes Today.
Our Offerings
ESG in Focus
The jungle of different ESG requirements is becoming more and more impenetrable – all the more important is a partner with a clear vision.
Together with you, we focus on what is really important for you: convincing stakeholders of your sustainability strategy and performance. The goal: let ESG positively influence your company perception.
ESG Strategy
From ESG Story to Carbon Footprint: We work with you to develop a future-proof ESG and climate strategy with clear CO₂ and GHG targets, from data collection to the implementation of concrete decarbonization measures in line with the requirements of the GHG Protocol, SBTi, CSRD, and others.
ESG Analysis
Which ESG requirements are relevant for your company? With our ESG analysis, we create transparency about your current data status. We identify specific areas for improvement—from greenhouse gas emissions to climate resilience analysis to classification in existing rating and reporting requirements.
ESG Data Gathering
Central to ESG: Resilient and comparable data. That is why we use our expertise to help you systematically identify, compile, and professionally prepare the most important ESG information, from CO₂ emissions and the gender pay gap to key consumption figures.
ESG Reporting
Only with the right communication you can effectively improve your ESG performance. Therefore, we work with you to craft suitable formats for various purposes: ESG reports, presentations and websites.
ESG consulting tailored for your company
We offer the right ESG services for every situation – whether you are still at the very beginning or already a professional in the ESG world.
Learn more about our proposals or contact us directly for a customized consultation!
References
ESG - Environmental | Social | Governance
What is ESG?
Key factors for a good governance score include a comprehensive code of conduct, a transparent remuneration system and strong reporting in line with international ESG standards.
In order to perform well in the social area, it is important to demonstrate high product quality standards and strong employee loyalty. Depending on the business model, clear supply chain regulations may also play an important role.
Environmental criteria are highly dependent on the industry. They can range from the company's own electricity consumption and its CO2 footprint in the value chain to specific environmental certifications.
E - S - G: The Three Dimensions
When it comes to investment decisions, non-financial criteria are playing an increasingly important role. These criteria are summarized under the acronym “ESG”.
Many governance criteria for listed companies are already established. In the social and especially in the environmental area, however, demands from legislators and investors are steadily increasing.
What the Legislators Want
To demand more and more ESG transparency from companies! Governments around the world are increasingly requiring companies to disclose sustainability data in a binding and comparable manner.
Reporting Obligations – CSRD and ESRS in the EU: Implementation of the CSRD will begin in 2025 for the first wave of companies, with other company sizes gradually following from 2027 onwards. For unlisted SMEs, there is the option of implementing a simplified, voluntary reporting standard. The Voluntary Sustainability Reporting Standard for SMEs (VSME) recommended by the EU supports companies in preparing their ESG data in a structured manner and preparing in good time for future reporting obligations or supply chain requirements.
EU Taxonomy: Already in 2022, listed companies with more than 500 employees have been required to implement the initial requirements of the EU taxonomy and classify their revenues and investments as environmentally sustainable or unsustainable. From 2027, the EU taxonomy will also apply to large unlisted companies.
International ESG regulations beyond the EU: Here, too, binding regulations on sustainability disclosures are emerging:
- IFRS standards (S1 & S2): The International Financial Reporting Standards (IFRS) set an international benchmark for sustainability reporting. More and more countries are announcing their adoption or alignment with these standards, including China, Brazil, and Turkey.
- United Kingdom (UK): With the Corporate Sustainability Disclosure (CSD), the UK is establishing its own ESG reporting requirements based on climate-related financial information (TCFD-based). Numerous individual laws already exist in the UK that set requirements for climate target and risk reporting as well as for individual disclosure requirements such as the gender pay gap.
- Switzerland: In Switzerland, the Swiss Code of Obligations (Art. 964a ff. OR) forms the basis for sustainability and climate reporting. This applies to companies that exceed certain thresholds in terms of total assets, turnover, or number of employees. Since 2024, the Ordinance on Climate Disclosures has supplemented these requirements and demands additional information on greenhouse gas balances and CO₂ reduction targets.
What the Investors Want
To ensure their own ESG compliance – and secure long-term returns with (new) ESG products!
Compliance: In the EU, investors are to comply with detailed regulations for ESG financial instruments in the future (including for the so-called Art. 8 and 9 products of the EU Disclosure Regulation). Companies that are aware of these regulations can refinance themselves more easily via instruments such as green loans or sustainability-linked bonds.
Sustainable returns: Investors need appropriate information to realistically assess the ESG risk and opportunity profile of a company. Particularly important for companies: plausible and clear ESG targets – and the demonstration of continuous progress towards their fulfilment.