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ESG

Your key to establishing sustainable corporate management
ESG criteria

Environmental, social and corporate strategy information are considered indicators of economic success. Sustainability is no longer an option - companies must adopt green practices and incorporate ESG factors into their overall strategy in order to make their contribution, but also to benefit from them themselves.

Shaping sustainable energy supply and utilising tax opportunities - ESG compliance with Energy Partners

The current market demand for renewable energy has risen sharply in recent years, so it is crucial to integrate attractive Power Purchase Agreements (PPAs) into your company at an early stage.
Decarbonisation projects require careful consideration of tax aspects. The assessment of financial relief depends on various factors, including the production method, energy sources used, technical plant combinations, place of consumption and energy storage. With careful planning, these factors can be integrated into the profitability calculation.

Let's work together to design sustainable and economically viable investments!

ESG - The foundations for sustainable action and responsible business practices

Grafik: E S und G und grünlichen Puzzlestücken umrandet von Blättern

Initiated by the United Nations, the international abbreviation ESG has stood for the terms Environment, Social and Governance since 2006 - these three key words represent the major goals of our time. Behind them are methods to make our world a better place with suitable measures.

E for Environmental
  • CO2 emissions
  • Energy consumption
  • Recyclable materials

 

This area stands for the environment and relates to the ecological aspects of sustainability. It includes measures to reduce environmental impacts such as energy efficiency, CO2 emissions and the economical use of energy and water, the reduction of environmental pollution and the protection of natural resources and biodiversity. It therefore includes all forms of climate and environmental protection.

S for Social
  • Satisfaction
  • Further training programmes
  • Payment

 

This area stands for social issues and relates to the social impact of a company on society. This includes topics such as working conditions, diversity in the workplace, social responsibility towards communities and respect for human rights.

G for Governance
  • Compliance
  • Diversity
  • Transparency

 

Governance refers to corporate management and control. This includes transparency, ethics, integrity and structures that ensure that a company is managed effectively and responsibly for the benefit of shareholders and other stakeholders.

Investing in a green future: integrating sustainability into your corporate strategy

It's time to switch to renewable energy such as solar power to reduce your carbon footprint. This includes investing in renewable energy systems for offices and production facilities and feeding surplus electricity into the grid. At the same time, your company should switch to electric vehicles to minimise emissions.

Compliance with government regulations to reduce emissions is becoming increasingly important for you as an entrepreneur in order to avoid fines. Sustainability is therefore not only recognised as an obligation, but also as a strategic competitive advantage. Integrate sustainability into your long-term plans, save costs and fulfil the expectations of environmentally conscious customers! Energy Partners supports you on the way to a sustainable future for your company. Discover our tailor-made solutions to minimise your ecological footprint and make a positive contribution to the environment.

Contact us now for a personalised consultation!
Measurability and transformation for your company
ESG CRITERIA

Compliance with ESG criteria and ESG laws is becoming ever more important, as companies are increasingly required to account for this in ESG reporting.

The United Nations (UN) 2030 Agenda for Sustainable Development sets out clear ESG goals that oblige companies to link their strategies to sustainability guidelines. This is where ESG criteria or KPIs (Key Performance Indicators) come into play, which were developed specifically for the ESG area and are intended to ensure the successful integration of sustainability goals within the company.

THE FOLLOWING CRITERIA PROVIDE EXAMPLES OF SPECIFIC ESG CRITERIA AND KPIS IN THE AREA OF ENVIRONMENT:
ESG criteria
  • Reducing the consumption of electrical energy
  • Reduction of CO2 emissions (direct and indirect, including business travel)
Evaluation method
  • Evaluation of energy consumption
  • Evaluation of CO2 emissions in all areas, particularly in production, logistics and business travel
ESG KPIs (pro rata)
  • Percentage of reduced energy consumption compared to the previous year
  • Percentage of reduction in CO2 emissions
Structural promotion of ESG transformation in Europe

The European Union promotes ESG transformation through programmes such as the Corporate Sustainability Reporting Directive (CSRD) and the EU Green Deal. The CSRD requires detailed reporting on its environmental, social and governance aspects in order to improve transparency and comparability. The EU Green Deal aims to achieve a climate-neutral, environmentally friendly and sustainable economy in the EU by 2050.

timeline
2026
  • CSRD applies to all capital market-orientated SMEs
  • Exception for micro-enterprises
  • Deferral possible until 2028
  • Indirect impact on other companies due to expectations of companies subject to statutory reporting obligations towards their suppliers with regard to the CSRD guidelines
2025
  • Mandatory sustainability reporting for companies with more than 250 employees
  • Inclusion of companies with a turnover of more than 40 million euros and a balance sheet total of at least 20 million euros
  • Mandatory fulfilment if at least two of the three criteria mentioned are met
  • Exception for small, non-complex credit institutions and captive insurance companies
2024
  • Obligation of capital market-oriented companies with more than 500 employees to prepare sustainability reports in accordance with CSRD requirements
  • Application of the Supply Chain Due Diligence Act to companies with more than 1,000 employees
  • Compliance with human rights and environmental due diligence obligations by affected companies
  • Minimisation or avoidance of corresponding risks in the entire supply chain
2023
  • Entry into force of the CSRD (Corporate Sustainability Reporting Directive) of the EU
  • Extension of the obligation to report on sustainability
  • Regulation of the ESG reporting obligation for companies
  • Increasing transparency through extended reporting obligations