ESG-Berichterstattung: Was das ist, warum es wichtig ist und wie Sie es nutzen können

More than 90% of large organizations now publish ESG reports. That number keeps growing as governments, investors, and business partners push for more visibility into how businesses handle environmental, social and governance issues.

What started as a voluntary effort has become a requirement in many places. Regulations in the EU, UK, US, and other markets now mandate ESG disclosures for thousands of organizations. At the same time, investors and customers expect clear, consistent ESG data when making decisions.

Key Takeaways ESG reporting is shifting from a voluntary effort to a mandatory requirement in the EU and California. The EU’s CSRD and California’s SB 253 are the primary drivers of current mandates following the pivot in US federal policy. Reporting is no longer just for large public enterprises. Stakeholder pressure makes ESG data a commercial necessity for mid-sized companies, as well. Global alignment is increasing through the ISSB, which provides a unified baseline to help companies manage reporting across different regions.

Was ist die ESG-Berichterstattung?

ESG reporting, also known as non-financial reporting, involves disclosing how your company performs on environmental, social, and governance topics. It gives regulators, investors, customers, and other stakeholders a clear view into how you’re managing risks, meeting standards, and making progress on non-financial issues. Unlike financial reporting, ESG reporting covers how your company impacts the environment and society, and how those factors could affect your business performance.

Kernthemen, die in ESG-Berichten behandelt werden

Die meisten ESG-Berichte enthalten eine Mischung aus Daten und Erzählungen in wichtigen Themenbereichen. Häufige Themen sind:

• Environmental: Carbon emissions (Scope 1, 2, and sometimes 3), energy use and sourcing, water use, pollution, waste management, and climate risk and adaptation efforts.
• Social: Labor practices and human rights, DEI, health and safety performance, and supply chain working conditions.
• Governance: Ethics and anti-corruption policies, board structure and oversight, executive compensation, and whistleblower and grievance mechanisms.

These topics are usually tied to internal policies, targets, and performance indicators. The report explains what’s being measured, what’s been achieved, and what’s being worked on.

Gängige Formate und Kanäle für die Berichterstattung

There’s no single format for ESG reporting. How you report will depend on your organization’s regulatory requirements, customer expectations, and internal capacity. The most common formats are:

• Jährliche Nachhaltigkeits- oder ESG-Berichte, die auf Ihrer Website veröffentlicht werden
• ESG-Offenlegungen, die in Ihren Hauptjahresbericht integriert sind (integrierte Berichterstattung)
• Einreichungen bei externen Plattformen oder Registern, wie z. B.:
  • CDP (für Klima- und Wasserdaten)
  • Regierungsportale (z. B. Compliance-Register der EU oder UK)
  • Plattformen für Börsen-Berichterstattung

Many organizations structure their reporting using established frameworks. These frameworks define what to report and how to calculate it, which helps ensure your report is consistent and comparable.

Von der freiwilligen zur obligatorischen Berichterstattung

In the early 2000s, ESG reporting was voluntary. Companies issued Corporate Social Responsibility (CSR) reports to show goodwill or respond to stakeholder pressure. There were no common standards, and reporting varied widely. GRI offered early structure, but adoption was optional.

In den 2010er-Jahren drängten Investoren und Ratingagenturen auf konsistentere ESG-Daten. ESG-Ratings und Indizes wie MSCI und der Dow Jones Nachhaltigkeitsindex machten die ESG-Leistung sichtbarer. Rahmenwerke wie SASB und TCFD entstanden, um die Nachfrage der Investoren nach entscheidungsbereiten Daten zu erfüllen, die an die finanzielle Leistung gebunden sind.

Ab Ende der 2010er-Jahre begannen die Regierungen mit der Einführung verbindlicher ESG-Offenlegungsregeln. Zu den wichtigsten Meilensteinen gehören:

• 2017–2021: Countries like the UK, Japan, and the EU began requiring TCFD-aligned climate reporting.
• 2021–2022: The EU proposed and adopted the CSRD, introducing wide-reaching mandatory ESG disclosures.
• 2022: The ISSB was launched to unify global ESG standards.
• 2023–2024: The SEC’s climate rule advanced in the US, mandating publicly traded companies to report climate-related information annually. 
• 2025: US policy pivoted when the executive order for federal climate risk assessment was revoked. In March, the SEC ended its legal defense of the climate disclosure rule, effectively ending the mandatory framework.
• 2025–2026: The EU’s Omnibus I Directive amended the CSRD by raising the financial threshold and narrowing the scope of who must report, while also delaying sector-specific standards until June 2026.
• 2026: California’s SB 253 went into effect, requiring large companies operating in the state to disclose Scope 1 and 2 emissions, with Scope 3 requirements following in 2027.

While there’s a clear trend toward convergence, with frameworks like TCFD and ISSB influencing global standards, regional differences persist. In the EU and California, detailed reporting is now a legal mandate. In other regions, the pressure comes from investors, insurers and customers treating ESG data as a standard requirement for doing business. So while ESG reporting might not be required by law in every market, you’re likely to need it to meet growing stakeholder expectations. 

To Whom Do ESG Reporting Apply?

ESG reporting was once mainly the territory of large, publicly listed companies like those in the Fortune 500 or FTSE 100. These companies faced pressure from investors, regulators, and ESG rating agencies to be transparent about sustainability risks. Today, that expectation is a legal requirement in many jurisdictions. 

• In the EU, the latest Omnibus I Directive under CSRD specifically targets companies with more than 1,000 employees and an annual net turnover exceeding €450 million. Firms falling below these thresholds are now largely exempt from mandatory reporting to reduce administrative burdens.
• In the US, most S&P 500 companies already publish ESG reports, state-level laws are filling the gap left by the defunct SEC federal rule. California’s SB 253 requires companies with over $1 billion in revenue to disclose greenhouse gas emissions, starting with Scope 1 and 2 in 2026 and Scope 3 in 2027. Additionally, SB 261 requires companies with over $500 million in revenue to report on climate-related financial risks every two years, starting in 2026.

ESG reporting requirements also increasingly extend across global supply chains. Large buyers often ask suppliers to share ESG data as part of procurement processes or compliance checks. This means mid-sized companies may need to report ESG metrics to key customers, even with no legal mandate. Supplier codes of conduct and ESG questionnaires are now common parts of doing business with multinationals, meaning ESG reporting is no longer just a requirement for the world’s largest organizations.

Auch die Branche spielt eine Rolle. Einige Branchen (Finanzdienstleistungen, Öl und Gas, verarbeitendes Gewerbe, Schwerindustrie, Konsumgüter) werden aufgrund der Größe oder Art ihrer ökologischen und sozialen Auswirkungen naturgemäß stärker unter die Lupe genommen als andere. Wenn Ihr Unternehmen in einer dieser Branchen tätig ist, sind Sie eher mit obligatorischen ESG-Offenlegungen oder hohen Erwartungen der Stakeholder*innen konfrontiert.

So funktioniert ESG-Berichterstattung: Das Berichterstattungsverfahren

ESG-Berichterstattung folgt einem strukturierten Zyklus. Es beginnt mit dem Sammeln der richtigen Daten, erfolgt über die Priorisierung und Auswahl des Rahmenwerks und endet mit der Veröffentlichung des Berichts. Jede Phase trägt dazu bei, eine klare, nützliche Offenlegung zu erstellen, die den steigenden Erwartungen der Stakeholder*innen und den regulatorischen Anforderungen entspricht.

ESG-Datenerfassung

Der Prozess beginnt mit der Erfassung von ESG-Daten aus dem gesamten Unternehmen. Dazu gehören Umweltdaten aus dem Betrieb, soziale Daten von HR- und Mitarbeiterteams sowie Führungsdaten von Rechts- oder Compliance-Funktionen. Da ESG-Themen abteilungsübergreifend sind, ist die Zusammenarbeit unerlässlich.

• Environmental data might include energy consumption, greenhouse gas emissions, waste volumes, and water usage.
• Social data may come from HR systems tracking workforce demographics, safety incidents, and training hours.
• Governance information typically involves board structure, ethics policies, and compliance metrics.

Manual tracking is still common in early-stage reporting, but many companies adopt ESG software platforms to centralize data, improve accuracy, and reduce the reporting workload over time.

Bewertung der Wesentlichkeit

Eine Bewertung der Wesentlichkeit hilft bei der Entscheidung, welche Themen in den Bericht gehören. Sie identifiziert, welche ESG-Themen am wichtigsten sind, basierend auf ihrer Relevanz für Ihr Unternehmen und ihrer Bedeutung für Stakeholder*innen.

A logistics company may prioritize carbon emissions and supply chain labor conditions. A software company might focus more on data privacy and employee well-being. The point is to focus your reporting on the issues that drive risk, opportunity, and performance.

Some regulations now require “double materiality,” which considers how ESG factors impact the business and how the business impacts society or and the environment.

Auswahl eines Rahmenwerks der Berichterstattung

Once you know what to report, the next step is deciding how. ESG reporting frameworks provide guidance on which indicators to include, how to calculate them, and how to present your findings.

Die meisten Unternehmen verwenden eine oder mehrere der folgenden Initiativen:

• GRI for broad stakeholder-focused sustainability disclosure
• SASB for industry-specific, investor-focused reporting
• TCFD for climate risk and governance
• CSRD-ESRS for mandatory reporting in the EU
• ISSB standards for global alignment and investor use

Die frühzeitige Auswahl eines Rahmenwerks trägt dazu bei, die Struktur und Methodik Ihres Berichts zu gestalten und die Konsistenz für diejenigen zu verbessern, die ihn lesen.

Vorbereitung und Überprüfung von Berichten

Nachdem Sie Daten gesammelt und Ihr Rahmenwerk ausgewählt haben, beginnen Sie mit der Erstellung des Berichts. Dies umfasst in der Regel eine Mischung aus:

• Context: Your ESG strategy, goals, and policies
• Metrics: Performance data for each key topic
• Commentary: Explanations of progress, setbacks, and plans

Most reports include visual elements like charts or year-over-year comparisons. Some also include short case studies to illustrate programs in action. The goal is to provide information that’s clear, decision-ready, and backed by evidence.

Mit zunehmender Regulierung der ESG-Berichterstattung wird die externe Verifizierung immer häufiger. Dies bedeutet, dass ein Dritter ausgewählte ESG-Daten überprüft, um zu bestätigen, dass sie korrekt und nachvollziehbar sind. In der EU erfordert die CSRD eine begrenzte Verifizierung für gemeldete ESG-Daten. Andere Regionen können mit ähnlichen Anforderungen folgen. Die Verifizierung verbessert die Zuverlässigkeit Ihres Berichts und gibt den Stakeholder*innen mehr Vertrauen in die von Ihnen bereitgestellten Informationen.

Veröffentlichung, Offenlegung und kontinuierliche Verbesserung

Nach Fertigstellung wird der ESG-Bericht veröffentlicht. Die meisten Unternehmen:

• Laden ihn auf ihrer Unternehmenswebsite hoch
• Nehmen ESG-Abschnitte in ihre jährlichen Finanzeinreichungen auf
• Senden ausgewählte Daten an Plattformen wie CDP oder Regulierungsportale.

Reporting timelines usually follow the financial calendar, with full reports published annually. In some cases, companies also provide quarterly updates on key ESG indicators. Regular ESG communications help keep stakeholders engaged between reports and demonstrate that your sustainability progress is an active, year-round commitment.

Each ESG reporting cycle gives you new insights into how your organization is performing and where it can improve. You may expand your coverage over time by tracking more suppliers, adding new ESG metrics, or aligning with updated frameworks. Data quality often improves with each cycle, and reporting becomes more integrated with business planning.

Because the path to getting this right is rarely linear, many organizations are turning to ESG rating platforms to support high-quality reporting. Formalized rating assessments provide a structured way to identify data gaps and organize internal metrics before moving to a formal disclosure. By using a rating as a roadmap, companies can ensure their data is verified and accurate, making the transition to mandatory ESG reporting significantly more efficient.

ESG Reporting Readiness Checklist Identify Stakeholders: Define who needs your data, including investors, regulators or customers. Conduct a Materiality Assessment: Determine which ESG topics have the greatest impact on your business and stakeholders. Select a Framework: Align data collection with established standards like GRI, ISSB or the EU’s ESRS. Audit Data Sources: Identify internal owners for environmental, social and governance data across your departments. Prepare for Assurance: Ensure data is traceable and audit-ready for third-party verification.

Erhebliche Rahmenwerke und Standards für die ESG-Berichterstattung

Choosing the right structure for your ESG data is just as important as the data itself. Frameworks and standards provide the necessary blueprints, telling you which metrics to include, how to calculate them, and how to communicate your data in a way that’s useful to others, whether that’s investors, regulators, or customers.

Some frameworks are designed for general use, others are sector-specific, investor-focused, or required by law. To reduce the burden on companies reporting in multiple regions, many of these systems are now aligning or merging to create a more unified global approach.

Es gibt zwei Arten von Rahmenwerken für ESG-Berichterstattung:

• Voluntary global frameworks, including the GRI, SASB, and TCFD, are widely adopted across industries and geographies.
• Mandatory national or regional frameworks, such as the EU’s CSRD, which is transposed into country law.

Viele freiwillige Rahmenwerke haben regulatorische Standards geprägt oder direkt beeinflusst. Zum Beispiel baut das ESRS der EU auf GRI- und TCFD-Konzepten auf. ISSB-Standards konsolidieren SASB und TCFD unter einem Dach und sollen als globale Basis dienen, die die Aufsichtsbehörden übernehmen oder auf denen sie aufbauen können.

GRI: Breite, stakeholder*innen-fokussierte Berichterstattung

Die Global Reporting Initiative (GRI) bietet eine Reihe von Standards für Unternehmen, die ihre Nachhaltigkeitsauswirkung klar und konsistent kommunizieren wollen. GRI ist eines der etabliertesten und am weitesten verbreiteten ESG-Rahmenwerke.

Es wurde für eine Vielzahl von Stakeholder*innen entwickelt und unterstützt einen doppelten Ansatz im Hinblick auf Wesentlichkeit. Das bedeutet, dass Sie sowohl darüber berichten, wie sich ESG-Themen auf Ihr Unternehmen auswirken, als auch über die Auswirkung Ihres Unternehmens auf die Umwelt und die Gesellschaft. GRI deckt das gesamte ESG-Spektrum ab, von Emissionen und Energieverbrauch bis hin zu Arbeitspraktiken und Menschenrechten. Es wird oft als Rückgrat eines allgemeinen Nachhaltigkeitsberichts verwendet.

SASB: Branchenspezifisch und finanziell wesentlich

The Sustainability Accounting Standards Board (SASB) provides reporting standards for 77. Each standard focuses on the specific ESG issues most likely to impact a company’s financial condition or operating performance. This framework is geared toward investors and capital markets.

SASB-Standards helfen Unternehmen zu identifizieren, welche ESG-Kennzahlen für ihre Branche am relevantesten sind und wie sie in einer Weise berichtet werden können, die direkt mit der finanziellen Leistung verknüpft ist. Sie werden oft zusammen mit breiteren Rahmenwerken wie GRI verwendet, um Stakeholder*innenn eine klarere Sicht auf Risiko- und Werttreiber zu geben. SASB ist jetzt Teil der International Financial Reporting Standards (IFRS) Foundation und wurde in die ISSB-Standards aufgenommen.

CSRD und ESRS: Obligatorische Berichterstattung in der EU

Die EU-Richtlinie zur Nachhaltigkeitsberichterstattung von Unternehmen (CSRD im Englischen) ist eine Meldepflicht, die auch für Nicht-EU-Unternehmen gilt, die in Europa ab einer bestimmten Umsatzschwelle tätig sind.

CSRD requires companies to report according to the European Sustainability Reporting Standards (ESRS), which are detailed, prescriptive, and subject to a double materiality assessment. These standards go beyond climate to include supply chain practices, governance, workforce data, and human rights due diligence.

Reports under CSRD must be digitally tagged, submitted to regulators, and assured by third parties. Compliance for large EU companies began with fiscal year 2024 data, with requirements expanding to other firms in the coming years. To ease this transition, the Omnibus I Directive delayed the adoption of sector-specific and non-EU standards until June 2026, giving the next waves of companies more time to prepare for disclosure.

TCFD: Rahmenwerk zur Offenlegung von Klimarisiken

The Task Force on Climate-related Financial Disclosures (TCFD) provides a structure for companies to report climate-related risks and opportunities. It groups disclosures into four key areas: governance, strategy, risk management, and metrics and targets.

Die TCFD ist zwar freiwillig, wurde jedoch in mehreren Ländern als Anforderung übernommen und hat die Entwicklung anderer Rahmenwerke, einschließlich ISSB und Elementen des ESRS der EU, stark beeinflusst. TCFD konzentriert sich auf das „E“ in ESG, insbesondere das Klima. Unternehmen nutzen sie häufig, um den Klimabereich ihrer breiteren ESG-Berichterstattung zu strukturieren.

ISSB: Globale Standards für die Ausgangslage

Das International Sustainability Standards Board (ISSB) wurde gegründet, um die ESG-Berichterstattung in allen Ländern einheitlich zu gestalten. Die ersten beiden Standards, IFRS S1 und IFRS S2, wurden 2023 veröffentlicht:

• IFRS S1 is a general standard for reporting on all sustainability-related risks and opportunities that could affect a company’s value.
• IFRS S2 focuses specifically on climate disclosures and incorporates TCFD’s structure.

Die ISSB-Standards zielen darauf ab, die Finanzberichterstattung zu ergänzen und sind auf die Bedürfnisse der Investoren zugeschnitten. Mehrere Länder und Börsen erwägen bereits die Übernahme dieser Standards im Rahmen ihrer offiziellen regulatorischen Rahmenwerke.

Zusammenfassung und Hauptunterschiede

Standard	Bewertungsumfang	Freiwillig/Obligatorisch	Primärnutzung:
GRI	Breite ESG-Daten, stakeholder*innen-orientiert	Freiwillig	Offenlegung von allgemeinen Nachhaltigkeitsdaten
SASB	Branchenspezifisch, finanzielle Wesentlichkeit	Freiwillig: Teil von ISSB	Auf Investoren konzentrierte Berichterstattung
CSRD/ESRS	Volle ESG-Daten, doppelte Wesentlichkeit:	Obligatorisch für Unternehmen im Bewertungsumfang	Regulatorische Compliance
TCFD	Führung im Hinblick auf Klimarisiken	In manchen Regionen obligatorisch	Klimaspezifische Berichterstattung im Hinblick auf Risiken
ISSB	Nachhaltigkeit (S1) und Klima (S2)	Freiwillige Ausgangslage	Investorenspezifische und regulatorische Angleichung

ESG-Berichterstattung in der Praxis Risikomanagement, Sorgfaltspflicht und Leistung

ESG reporting does more than inform external stakeholders; it supports critical internal functions like risk management, compliance, and operational performance. The metrics you report can directly shape how your business identifies issues, sets priorities, and improves over time.

• Enhanced Risk Management: Reporting ESG data helps embed sustainability into your company’s risk management process. Monitoring indicators consistently makes risks more visible and easier to manage. For example, if reports show rising emissions or high water use in drought-prone regions, those insights feed into operational planning and risk mitigation. Similarly, repeated supplier audit failures or low ethics training completion rates can flag governance or social risks before they escalate.
• Regulatory Due Diligence: ESG reporting creates a structured way to document compliance with human rights and environmental laws. Reports often include details on supplier audits, grievance mechanisms, corrective actions, and training programs. For laws like Germany’s Supply Chain Act or the EU Corporate Sustainability Due Diligence Directive, this type of reporting can serve as evidence of compliance and help reduce legal and reputational exposure.
• Improved Operational Performance: Internally, the act of reporting drives better performance. When ESG metrics are published, management is more likely to set clear targets and monitor progress. If safety incidents or diversity ratios are tracked year over year, teams are more motivated to address gaps. Reporting introduces discipline to how ESG issues are managed, much like financial KPIs do for commercial performance.
• Financial Outcomes and Long-Term Value: Better ESG performance often aligns with better financial outcomes. Using less energy reduces costs. Managing labor issues lowers disruption and turnover. Transparent governance reduces the risk of fraud or regulatory fines. All of this contributes to more stable operations and stronger long-term value. 

Many companies now integrate ESG metrics into business strategy, including leadership accountability. It’s not uncommon for ESG targets to be linked to executive compensation, signaling that sustainability is a business priority, not rather than a side project.

Sind Sie für eine bessere Berichterstattung bereit?

EcoVadis helps organizations turn ESG data into clear, actionable reporting, whether you’re responding to regulatory requirements, meeting investor expectations, or managing supply chain risk. Our tools are built to support every stage of the ESG reporting process, from data collection to improvement tracking.

Talk to us about how EcoVadis can support your ESG reporting, from data collection to disclosure.

FAQs

Q: What is the difference between a CSR report and an ESG report?
A: While both CSR reports and ESG reports cover sustainability, they serve different purposes and audiences. 

• A CSR report is a narrative-driven document used to communicate a company’s values and social commitments to a broad group of stakeholders, including employees and the local community. 
• An ESG report is a highly structured, data-heavy disclosure designed for investors, regulators and banks. It focuses on quantitative metrics and material risks that could impact the company’s financial value. 

Q: Which companies are required to report under the EU CSRD in 2026?
A: Under the 2026 Omnibus I Directive, mandatory CSRD reporting is now limited to large EU companies (and certain groups) that meet both of the following criteria: more than 1,000 employees and a net annual turnover exceeding €450 million. Non-EU parent companies are also in scope if they generate over €450 million in net turnover within the EU for two consecutive years and have a significant EU presence.

Q: When does mandatory emissions reporting begin under California SB 253?

A: Reporting applies to any public or private entity with total annual revenues over $1 billion that does business in California. Compliance is phased:

• 2026: Companies must report Scope 1 and Scope 2 emissions for the 2025 fiscal year.
• 2027: Reporting expands to include Scope 3 (value chain) emissions. Organizations are considered to be doing business in the state if they engage in any transaction for financial gain within California, or meet specific property, payroll, or sales thresholds.

Q: What is double materiality in ESG reporting?

A: Double materiality requires companies to report on two fronts: how ESG issues create financial risks for the business (financial materiality) and how the business itself impacts people and the environment (impact materiality). It is a core requirement for any organization reporting under the EU’s ESRS.

Q: What are the most widely used ESG reporting frameworks in 2026?

A: Most organizations now align their reporting with one or more of these three dominant standards:

• ISSB (IFRS S1 and S2): Now the global baseline for investor-focused reporting. It has effectively absorbed the TCFD and SASB frameworks, making it the primary standard for disclosing financially material climate and sustainability risks.
• GRI (Global Reporting Initiative): Still the most widely used voluntary standard for impact reporting. It remains the preferred choice for companies communicating their broader social and environmental impact to a wide range of stakeholders beyond just investors.
• ESRS (European Sustainability Reporting Standards): The mandatory framework for any company in scope of the EU’s CSRD. It is unique for its “double materiality” requirement, forcing companies to report on both their financial risks and their external impacts.

While other niche frameworks exist (like the TNFD for nature-related risks), most businesses in 2026 use a combination of GRI for general impact and ISSB or ESRS for regulatory and investor compliance.