With support from IR.on, the Hahn Group is well prepared for the potential requirements of the CSRD thanks to its materiality and gap analysis and preliminary work on the EU taxonomy.
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Cologne, 12 June 2025 – The Hahn Group has laid the foundations for further developing its sustainability strategy and ESG reporting in line with the regulatory requirements of the Corporate Sustainability Reporting Directive (CSRD). The company was supported in this process by the sustainability and ESG team of IR.on AG.
The Hahn Group has been successfully active as an asset and investment manager in the real estate sector since 1982. The Group's services include the management of retail properties and mixed-use properties along the entire value chain. Sustainability is an integral part of the corporate strategy and is considered and applied at all levels.
In preparation for possible future requirements of the CSRD, the Hahn Group has commissioned IR.on AG to support the implementation of a materiality assessment and a gap analysis and to jointly lay the foundations for possible reporting in accordance with the EU taxonomy.
Despite the regulatory uncertainty caused by the EU Omnibus Proposal, which has announced a weakening of sustainability reporting requirements, it is crucial that sustainability data is collected and used in a structured way. Companies that strategically embed sustainability ensure regulatory compliance and strengthen their competitiveness, financing opportunities, customer loyalty and attractiveness as employers. “The preparatory measures we have taken benefit us in several ways, regardless of the further consultation process,” emphasises Jan Groos, Sustainability Manager at the Hahn Group.
In close cooperation with IR.on, the Hahn Group conducted a comprehensive materiality assessment in accordance with the European Sustainability Reporting Standards (ESRS). This identified the material impacts of the business activities on people and the environment (inside-out perspective) as well as the financial opportunities and risks for the company arising from sustainability aspects (outside-in perspective). The analysis was based on an environmental and status quo analysis, intensive management involvement in the evaluation, and stakeholder group validation, including banks, institutional investors and tenants.
Based on the identified material topics, relevant data points were then determined. Structured queries were used to identify information and data gaps. The IR.on team evaluated these queries and summarised the results in a gap report. They clearly identified the gaps and provided recommendations for closing them, prioritised according to their importance. This report provides the Hahn Group with a concrete roadmap to facilitate the integration of potential future reporting requirements into its operational processes and reporting system.
The Hahn Group also began preparations at an early stage to create the conditions for potential reporting in accordance with the EU taxonomy. IR.on provided particular support in identifying taxonomy-eligible economic activities and prepared the process documentation and basis for a potential future taxonomy compliance assessment.
In collaboration with IR.on, the Hahn Group has successfully achieved key milestones in aligning its sustainability strategy and ESG reporting with future expectations, regardless of any further regulatory developments
Further information regarding the collaboration, its background and the Hahn Group's commitment to sustainability can be found in the interview with Sustainability Manager Jan Groos (German only).
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Dominique Bausche
Senior Consultant for Sustainability Communication & ESG
Phone: + 49 221 9140 970
Email: esg@ir-on.com
