ESG Insights Newsletter
Good guidance for a sustainable future
Our ESG newsletter provides you with regular, concise overviews of news, best practices, and assessments relating to ESG and sustainability—specifically for financial market participants and sustainability managers at medium-sized companies. Don't miss out! (in German only)
Haben Sie mehr Stärken, als Sie zeigen?
Das Potenzial ist da: Viele Unternehmen leisten in Sachen Nachhaltigkeit längst mehr, als sie nach außen zeigen – und das kann spürbare Folgen haben. Seit Januar 2026 gelten neue EBA-Leitlinien: Banken sollen ESG-Daten in Kreditentscheidungen einbeziehen. Ohne belastbare Zahlen drohen schlechtere Konditionen. Wie der Einstieg gelingt, zeigt H2APEX mit dem ersten Bericht nach dem freiwilligen VSME-Standard, den die EU-Kommission gestern per delegiertem Rechtsakt verankert hat. In dieser Ausgabe: die VSME-Premiere von H2APEX, q.beyond-CSR-Leiterin Martina Altheim über ESG als Frühwarnsystem, der blinde Fleck Soziales und der Börsengang von electrovac.
H2APEX erzeugt grünen Wasserstoff und leistet damit einen wichtigen Beitrag zur Energiewende. Doch auch das will mit Daten belegt sein, weiß Compliance-Leiter Marvin Zimbelmann. Er nimmt uns mit hinter die Kulissen: Wie ging der erste VSME-Bericht über die Bühne, und warum leichter als gedacht?
Energiepreise steigen, Lieferketten werden brüchig und Fachkräfte rar. Martina Altheim ist überzeugt: Gegen diese Risiken können sich Unternehmen nur absichern, wenn sie nachhaltig handeln. Beim IT-Dienstleister q.beyond baut die CSR-Leiterin auf ein Konzept, das sie „Resilienzhaus“ nennt. Rückenwind vom Vorstand bekam sie dafür schnell.
Nachhaltigkeitsexpertin Anne Pattberg berät Unternehmen zu sensiblen gesellschaftlichen Fragen. In ihrem Gastbeitrag zeigt sie auf, wie relevant soziale ESG-Risiken für den Mittelstand sind. Besonders beim Thema Gesundheit können Unternehmen viel bewegen.
Ein Weltmarktführer, den kaum jemand kannte: Mit dem Börsengang Ende April 2026 hat die niederbayerische electrovac AG diesen Widerspruch aufgelöst. iron hat den Spezialisten für Glas-Metall-Versiegelungstechnik auf dem Weg an die Börse kommunikativ begleitet – mit Equity Story, Pressearbeit und Aufbau interner IR-Strukturen. Wie wird ein Hidden Champion unter schwierigen Marktbedingungen kapitalmarktfähig?
BaFin intensifies review: Why ESG risks count in the management report
In future, BaFin expects companies to provide even more detailed information in management reports on macroeconomic risks such as extreme weather, supply chain dependencies and rising energy prices. But risk management is only one side of the coin. An HSBC study shows: The majority of managers associate sustainability with innovation, new business models and better access to capital. The crucial question remains: How do medium-sized companies drive change without overextending themselves?
The financial regulator is now taking a close look at how companies deal with macroeconomic risks. This includes ESG risks such as extreme weather, supply chain dependencies and volatile CO₂ prices. Companies that do not deal with these issues transparently risk losing the trust of banks and investors.
Executives around the world agree: according to a recent study by HSBC, 99 percent of those surveyed expect sustainable transformation to give them a competitive edge. Banks are turning from lenders into strategic partners. In her guest article, Anja Link, Head of Sustainable Finance & Transition at HSBC, explains what companies can expect.
Banks are demanding ESG data, customers are asking sustainability questions and SMEs need to provide answers. Many SMEs ask themselves: How do we bring structure to our ESG process without overburdening ourselves? Our workshop provides clarity - and a stress-free start to ESG.
Traditional Excel lists are error-prone and tedious to maintain. Our customer Homann Holzwerkstoffe was looking for a professional solution for its ESG data management. But there is a wide range of tools to choose from. In addition to the right software, governance, processes and methodology also play an important role. What was the team's experience of the changeover?
ESG reporting is often seen as a compulsory exercise.
However, a recent study by the Bertelsmann Stiftung shows: The real added value is not in the finished report, but in the process behind it - from efficiency gains and better management to new orders and access to capital.
Despite difficult times, German SMEs placed 27 bonds with a total volume of one billion euros last year. Listed companies and bank-sponsored issues are ahead of the pack. If you want to successfully raise capital, you must above all offer transparency, which is also linked to professional reporting.
ESG and loans: what banks want to know from 2026
From 2026, banks will have to take ESG data into account when granting loans. Negotiations on the EU omnibus are about to be concluded; the thresholds are set to rise to 1,000 employees and 450 million euros in turnover. In an interview, former Adidas manager Frank Henke also explains why sustainability acts as a driver of innovation, and iron's ESG team presents different perspectives on current developments in the 2025 annual review.
From January 2026, large banks will have to systematically take ESG risks into account when deciding on loans. Those who can provide reliable data will gain an advantage. We explain what they will have to do in concrete terms and when it is worth taking a look at the VSME standard - a slimmed-down reporting system specifically for SMEs.
As an ESG pioneer, Frank Henke helped establish the adidas sustainability program. In this interview, he speaks plainly: the topic must finally get out of the green corner - through innovation. He calls the current EU regulation „too academic“ and has clear views on where the economy is heading.
The specialist for piping systems is proud of its silver rating - and is making something of it. The family-owned company is integrating ESG into its business strategy. Sustainability Manager Anna Latos and ESG Coordinator Krystyna Irenkiewicz from SANHA explain why the effort is paying off.
The simplified ESRS offer concrete savings potential: those who review their duplicate materiality analysis now can significantly reduce the scope of the report - and thus save on preparation and review. We show which optimizations are possible and why a review now makes sense.
Many capital market-oriented companies have impressive ESG strategies. But only a fraction of these reach investors. The reason: ESG communication and investor relations operate in silos. How well do your sustainability and capital market communications mesh? Find out in 10 minutes with our self-check.
From the BDI Climate Congress to BAUM's annual conference: when it comes to ESG, 2025 was a year of mixed feelings and fluctuating ambitions. What insights did we take away from the most important specialist events? And what will remain relevant in 2026?
It couldn't be simpler: How SMEs score points with VSME
The message from the BDI Climate Congress is clear: it's time to take action. The climate-friendly transformation of the economy in Germany and Europe needs pragmatic solutions and clear framework conditions - with a sense of proportion. But how can companies get started? This newsletter provides practical ideas: from lean VSME reporting and EcoVadis successes to the integration of ESG into capital market communication.
As a light version of ESG reporting, the VSME standard is ideal for many SMEs. Sustainability consultant Jens Kürten knows that voluntary reporting pays off: a look at the data guarantees aha effects. Find out what is important and how companies can benefit in his guest article.
In which ESG league does your company play? An EcoVadis seal of approval shows this at a glance. As in sport, the question arises: What does it take to climb the ladder? In this interview, Christian Peinhaupt, Project Manager Global Sustainability at SSI SCHAEFER, reveals how the company managed to achieve silver.
What does Europe need to transform itself sustainably without falling behind the competition? Experts from science, business and NGOs discussed this at the BDI Climate Congress. Our colleague Steven Rohles was there and summarizes the most exciting contributions - including the question of how Germany can keep up.
To date, many companies still report on their ESG performance in isolation. Strengthen your capital market positioning by integrating ESG content consistently and credibly into your equity story. This will convince stakeholders such as investors and analysts. Our colleague Dominique Bausche shows you how to develop your integrated ESG and capital market strategy in four steps.
Volatile times: ESG as leverage for SMEs
The markets remain tense. For many SMEs, sustainability appears to be an additional burden. However, practical examples show this: For many companies, sustainability is already part of their survival strategy. ESG is therefore a strong lever for SMEs. We are convinced of this too. And it's not rocket science - as long as you take a pragmatic approach.
Sustainability risks can have a massive impact on companies. At the same time, SMEs are feeling the increasing pressure from their stakeholders, who are demanding ESG data. Our colleague Steven Rohles shows how companies can create transparency and protect their business models without overreaching themselves.
Since 2021, iron has been supporting Homann Holzwerkstoffe GmbH in its ESG transformation - from the development of strategic fields of action to a well-founded sustainability declaration.
Thorsten Greiten is Managing Director of NetFederation, the leading consultancy for digitalization issues. He explains how a solid ESG database creates transparency, strengthens the trust of stakeholders and at the same time forms the basis for the effective use of artificial intelligence.
The CSRD picks up speed in Germany, the ESRS are simplified and the EU Commission recommends the VSME standard for SMEs. There is also news on the EU taxonomy. We have summarized and classified all the details worth knowing for you.
How ESG-fit is your company? Answer the most important questions from 4 subject areas and receive an initial assessment as a solid basis for your ESG strategy.
CSRD debate without end? Act proactively!
EU omnibus, „stop-the-clock“, simplification of the ESRS. The ESG regulation remains confusing - and burdens those responsible in companies. Interviews with the GRAMMER AG and the strategy consultant Christian Underwood. In addition, our colleague Vera Kluck Practical tips for preparing for the CSRD - no matter what Brussels decides.
In preparation for the CSRD, GRAMMER carried out a materiality analysis in accordance with ESRS, the results of which were taken into account in the reporting for 2024. In this interview, Astrid Schultze and Emanuela Affronti share their experiences and talk about the targets for 2040.
Some parts of the economy see ESG as a chore. But those who fail to strategically anchor sustainability today risk a rude awakening tomorrow. How can „impact“ become the centerpiece of future-proof business models? Strategy expert Christian Underwood presents a roadmap.
Our colleague Vera Kluck, consultant for sustainability communication & ESG, has summarized a recent study by the DRSC and Deloitte for you. How has the CSRD been implemented so far? And what can you perhaps do better? In this article, the ESG consultant shares practical recommendations for your company.
Our colleague Steven Rohles, Consultant for Sustainability Communication & ESG, together with Katharina Vogel, Head of ESG Partnerships at EQS, led us through the webinar on the voluntary reporting standard announced by the EU Commission. This is to be based on the already published VSME standard and will be developed by mid-2025.
Why ESG now? 4 compelling reasons
Is the Change towards more sustainability by the EU omnibus now off the table? No, because the ESG requirements remain in place. However, many companies are now left to decide for themselves how to position themselves. The Hahn Group shares her experiences. Yvonne Zwick, Chairwoman of B.A.U.M. e.V., explains what customers, capital market players and other stakeholders expect today.
Sustainability remains a reliable competitive differentiator. Yvonne Zwick, Chairwoman of the Federal German Working Group for Environmentally Conscious Management (BAUM), explains why this is the case.
The EU Commission has announced the development of a „voluntarily applicable“ sustainability standard based on the existing VSME standard. This should offer the opportunity to be prepared for all requests for ESG-relevant data without having to answer a large number of individual questionnaires.
Content of the webinar
- What does a report in accordance with the VSME standard do for your company?
- How do you implement the standard in practice?
- Answers to your questions
- Date: April 2, 2025 at 11:00 a.m.
Experts
Anna-Lena Mayer, Head and Sustainability & ESG at IR.on AG
Dr. Kati Beiersdorf, Technical Director at the German Accounting Standards Committee (GASC) and expert for sustainability reporting
Register now and discover the opportunities of the VSME standard
The EU Commission wants to exempt numerous companies from ESG reporting requirements - a move that is causing debate. In her interview with Anleihen Finder, our colleague Anna-Lena Mayer criticizes that this approach overshoots the mark. Because despite the relaxation, ESG data remains crucial for customers and banks.
IR.on accompanied the medium-sized company in its preparations for the CSRD. In this interview, Jan Groos, Sustainability Officer at the Hahn Group, explains why the company benefits from the ESG data and will continue to use the reporting in the future.
Thinking ESG and investor relations together - IR.on will be represented as an ESG sponsor at the Munich Capital Market Conference (MKK) on April 2 and 3, 2025 for the second time in a row.
EU Omnibus - What you can really expect now!
With the Omnibus package the EU Commission wants to extend the reporting obligations on sustainability Simplify. So the CSRD reporting obligation only apply from 1,000 employees and € 50 million in sales or € 25 million in total assets. For certain companies, it should only from 2027 become mandatory and for the EU taxonomy a new threshold of 450 million euros turnover is planned. In addition, a Simplification of the ESRS take place.
Today, on February 26, 2025, the EU Commission published its proposal for the first „omnibus“ package, which aims to streamline the ESG regulations CSRD and EU taxonomy, among other things. The most interesting aspect of the legislative proposal for most companies is the thresholds for the reporting obligation: in future, companies with over 1,000 employees and a turnover of over EUR 50 million or a balance sheet total of over EUR 25 million will have to report in accordance with CSRD.
A simplification of the sustainability reporting standards (ESRS) will also follow. The turnover threshold for taxonomy reporting is to be raised to EUR 450 million. In addition, the date of the first reporting obligation is to be postponed by two years to 2027.
Does this mean a sigh of relief for the majority of German SMEs?
Our assessment
Yes and no, because the omnibus package presented today is initially a proposal. The next step is for it to be discussed and adopted by the European Parliament and then by the Council of the European Union before it can enter into force. This process may take several months, as it is unclear how quickly the Parliament and Council will reach an agreement. While the right-wing conservative majority in Parliament is likely to push for a reduction in reporting obligations, there are other political groups that are critical of any weakening. At the same time, further headwinds are expected from the 20 EEA states that have already transposed the CSRD into national law.
Our recommendation
For those who have already started preparing for the CSRD: You should definitely not stop your preparations now. We advise you to keep an eye on developments and be prepared for all eventualities. This is because the simplifications may be less extensive than announced today. What's more, transparency is also worthwhile regardless of the future legal situation. In addition to legislators, other stakeholders such as banks, major customers, employees and applicants are interested in your sustainability activities. It is therefore a good time to secure a competitive advantage and not „put the issue of sustainability in the drawer“.
Even companies that have not yet made any preparations should push ahead with the topic of sustainability. In our view, it would be negligent, especially in volatile times, to manage your company without identifying the key impacts, risks and opportunities and integrating them into the strategy.
Our support
Would you like clarity on how you can deal with sustainability in a targeted and reasonable manner? We would be happy to discuss this with you without obligation.
Further information on the EU omnibus
We have summarized what we consider to be the key points of the ESG omnibus proposal in the following table:
ESG-Insights by IR.on | The first issue: All about sustainability and CSRD
We are pleased to present our new ESG Newsletter to be able to introduce you! In the first issue, we shed light on Uncertainties in connection with the CSRD and present an expert opinion from Dr. Christoph Schork. In addition, we present a Practical example for the CSRD preparation of the Zürn agricultural technology before. In our webinar you will learn more about Green bonds and we report on the contents of the BAUM New Year's reception.
The German legislator has missed the deadline for implementing the European Corporate Sustainability Reporting Directive (CSRD). While companies wait for clear guidelines, the previous regulations on non-financial reporting continue to apply. But what does the delay mean for companies? And how can they prepare for possible repercussions?
Read here to read the entire guest article by Dr. Christoph Schork and find out why voluntary CSRD reporting can already be worthwhile.
As part of the preparations for CSRD reporting, Zürn Landtechnik GmbH commissioned IR.on AG to conduct a one-day ESG workshop on the topic of materiality analysis.
Read here the full interview with Managing Director Rolf Zürn and find out why Zürn Landtechnik GmbH sees sustainability as an opportunity.
With the introduction of the CSRD, the importance of reporting in accordance with the EU Taxonomy Regulation is also growing. However, the requirements are constantly evolving - how can companies ensure that they stay up to date and implement relevant changes in good time?
IR.on AG offers customized EU taxonomy monitoring that helps you track the most important developments and derive concrete measures for your business model.
Find out more in our compact one-pager and discover how our services can help you comply with the EU taxonomy.
In our webinar on 23 January 2025 on „Green bonds in practice: from standard to structuring to communication“, Dirk Hübner (ABO Energy), Christoph Hirth (Bankhaus Metzler) and Samuel Stott (IR.on AG) spoke about current market developments, provided a classification of the terminology and principles of recognized standards and also provided insights into issuing practice based on the green bond placed by ABO Energy in May 2024.
On January 27, 2025, our colleagues Vera Kluck and Dominique Bausche took part in BAUM's New Year's reception in Düsseldorf. The event provided exciting inspiration to prepare for the challenges of the coming year. It was also a good opportunity to exchange ideas and make new contacts.
Learn more on the mission and objectives of the „Bundesdeutscher Arbeitskreis für umweltbewusstes Management“ (BAUM).
