Sustainability Reporting

Sustainability is increasingly becoming a key component of corporate responsibility and reporting. WIRA Audit supports companies in the preparation, structuring, or auditing of sustainability reports—in a practical, regulatory-compliant manner and integrated into existing business processes. This helps you achieve transparency, trust, and compliance.

Consulting on ESG Reporting & CSRD

We support you in the implementation and further development of your sustainability reporting—from analyzing legal and regulatory requirements to structured implementation in accordance with current standards.

Support with Report Preparation

We support you in the content and structural development of sustainability reports—tailored to your business model, your industry, and current regulatory requirements. In doing so, we ensure clarity, comparability, and transparency.

Audit of Sustainability Reports

As an auditing firm, we audit sustainability reports and ESG metrics for accuracy, completeness, and compliance with legal and regulatory requirements. This ensures you meet future legal requirements and builds confidence and trust among stakeholders and decision-makers.

Integration into existing processes & systems

We help integrate ESG topics effectively into existing controlling, reporting, and risk management processes—efficiently, audit-proof, and practical.

The benefits you get with WIRA

Audit expertise through the use of certified sustainability auditors

Sustainability reporting with an auditor’s eye: our partners and employees undergo continuous training and are certified

Regulatory Compliance

Compliance with current legal requirements

Practicality

Actionable solutions for small and medium-sized enterprises, taking into account the necessary content, which is transparently identified through the conduct of a dual materiality analysis.

Holistic Approach

Integrating ESG, Risk Management, and Corporate Governance

Mandatory for a wide range of companies starting in 2027

Start preparing your Corporate Social Responsibility (CSR) reporting on your sustainability efforts in the areas of environment, social issues, and corporate governance (ESG) today, because transparent communication on sustainability not only enhances your company’s reputation and appeal but can also provide decisive competitive advantages (e.g., in attracting new employees and customers).

We are here to support you; together, we will analyze your business model and sustainability activities and assist you in developing structured reporting that complies with EU standards.

According to the current draft of an EU directive, taking into account the Omnibus initiatives, the preparation of a sustainability report will become mandatory starting in the 2025 fiscal year, provided a company exceeds two of the following three criteria:

  • More than 1,000 employees
  • Revenue exceeding 450 million euros
  • Total assets exceeding 25 million euros

However, many small and medium-sized enterprises are already committed to transparent reporting on their sustainability efforts. There is a good reason for this: Employees are increasingly looking for employers who actively promote sustainability. Suppliers must ensure that sustainability aspects are adequately addressed in their supply chain, while consumers are increasingly paying attention to how sustainably products are manufactured when making purchasing decisions. Furthermore, banks are increasingly requiring detailed information about companies’ sustainability activities when granting loans.

Milestones in the development of a standards-compliant sustainability report

  1. Development of a sustainability strategy and formulation of project objectives
  2. Selection of an appropriate reporting standard (if different from the CSRD)
  3. Definition and assessment of the material factors affecting your company’s sustainability performance, taking into account dual materiality
  4. Derivation of sustainability KPIs
  5. Data collection and analysis, including within your own company, among suppliers, and through standardized calculations (e.g., the ecological footprint of individual products), utilizing data sets on a wide variety of (sub)products.
  6. Preparation of the sustainability report and, if necessary, derivation of further recommendations for action to gradually optimize the sustainability status

We would be happy to guide you through the process of creating your first transparent sustainability report and work with you to develop effective processes that ensure the efficient preparation of future reports as well.

Frequently Asked Questions

What is sustainability reporting?

Sustainability reporting involves the transparent presentation of a company’s environmental, social, and corporate sustainability aspects. The goal is to meet legal requirements while demonstrating accountability to customers, investors, and partners.

Which companies are required to report on sustainability?

Due to new legal requirements such as the CSRD (Corporate Sustainability Reporting Directive), an increasing number of companies are required to prepare sustainability reports. The specific requirements that apply depend, among other things, on the company’s size, revenue, and industry.

How does WIRA support sustainability reporting?

We guide companies through the process, from analyzing legal requirements to preparing a structured sustainability report. We provide support with data collection, strategy development, and the implementation of regulatory requirements.

What are the benefits of professional sustainability reporting?

Professional reporting builds trust among customers, investors, and business partners. At the same time, it improves transparency within the company and can create competitive advantages as well as new financing opportunities.

Why is sustainability becoming increasingly important for businesses?

Sustainability plays a central role in long-term business success. In addition to legal requirements, customers, employees, and investors increasingly expect companies to act in a responsible and sustainable manner.

As part of a network

WIRA AG is part of AGN International, a network of independent consultants from more than 90 countries.