While many SMEs are postponing ESG reporting in view of the regulatory uncertainties, the Homann Holzwerkstoffe Group the other way round: The family-owned company from Munich is launching its fifth voluntary Sustainability declaration and is already applying the simplifications of the ESRS published in December 2025. The result: a more focused sustainability strategy, a leaner report and a clear head start on its own CSRD obligation from 2027.
Voluntary reporting before the obligation kicks in
The manufacturer of thin, highly refined wood fiberboards with plants in Germany, Poland and, since May 2025, Lithuania, is not expected to be subject to CSRD reporting until the 2027 financial year. However, instead of waiting, the company, now managed by the fourth generation of Fritz Homann, has long since made ESG an integral part of its reporting. The Group has been reporting annually since 2021 and has been following the ESRS in terms of structure and content since 2024.
There is tangible operational substance behind the consistent reporting. The Group has already reduced its specific CO₂ emissions (CO2eq/m³) in Scope 1 and 2 by 42 % compared to the base year 2020 — driven by targeted investments in energy efficiency at the Losheim (modernization of press and gluing), Karlino (automation of processing lines) and Krosno (energy-saving projects in extraction and boiler house) sites. At the same time, the commissioning of the new plant in Pagiriai, Lithuania, in May 2025 represents a strategic milestone that has been integrated into the Group's sustainability architecture from the outset.
With the declaration for the 2025 financial year, Homann is now going one step further and adopting the Simplifications of the revised ESRS (the final version is not expected until mid-2026). The adjustments relate to two levels: an updated materiality analysis and a new reporting architecture.
Updated materiality analysis: from 20 to 12 IROs and one standard less
At the heart of this is a systematically revised double materiality analysis, which was completed at the beginning of 2026. The number of material impacts, risks and opportunities (IROs) was reduced from 20 to 12. This was made possible by reassessing the IROs on the basis of the updated methodology for the double materiality analysis. In addition, IROs without sufficient sustainability relevance or with a purely economic focus were excluded from the assessment and the wording was sharpened.
Particularly decisive: The ESRS S4 standard (consumers and end users) was no longer classified as essential according to the revised methodology. Since Homann, as a manufacturer of semi-finished products, has no direct contact with end consumers, this is a logical consequence. This means that a complete topic-specific standard for reporting is no longer relevant. This not only saves time and effort in data collection and verification, but also allows the company to focus its sustainability strategy even more specifically on the really relevant topics.
New architecture, clearer statements
The structure of the report also follows the revised ESRS logic throughout. Concepts, measures and objectives are now brought together centrally in the „General information“ chapter (GDR-P, GDR-A, GDR-T) instead of being scattered throughout the topic-specific standards. The interactions between IROs, business model and financial effects are also described in one place. This makes the Statement easier to read and makes it easier for stakeholders such as banks, customers or investors to get an overall picture.
„The time we save on data collection and reporting can be invested where it really makes a difference: in the planning and implementation of concrete measures on our key topics.“
Christina Busch, Sustainability Manager at the Homann Holzwerkstoffe Group
What companies can take away from this
The Homann case makes it clear: those who revise their materiality analysis in good time and use the methodological improvements of the new ESRS now will save time and money later without compromising on regulatory compliance. The company is also preparing the Group-wide introduction of software for ESG data collection, which will also bundle data for the corporate and product carbon footprint, EU taxonomy and EUDR from 2026.
The signal is clear: sustainability reporting is worthwhile even if it is not mandatory, provided it is approached strategically.
We would like to thank the Homann Holzwerkstoffe Group for the trust they have placed in us and for the successful cooperation.
