• The Corporate Sustainability Reporting Directive (CSRD) and its effects

Are you ready for a new era in sustainability reporting? At the moment, too few companies have fully oriented their portfolios, offerings and skills towards the opportunities presented by focusing on sustainability. But that could soon change. In the near future, more and more CEOs are likely to take a closer look at the strategic and financial effects of sustainability. The reason for this is the introduction of a new EU reporting standard: the Corporate Sustainability Reporting Directive (CSRD). This has the potential to completely transform the corporate value creation agenda.

• Supply Chain Act (LkSG)

How well are you complying with human rights and environmental law in your global supply chain? Is there any risk of your direct or indirect business partners being involved in child labour or forced labour in another country? Have you established appropriate occupational health and safety measures? How proactively does your company deal with recyclable materials and waste in your production processes?

• Net zero transformation

Companies are increasingly having to examine how severely their business models, products and services will be affected by climate change and how public demands, the political climate and financial valuations will change as a result. They therefore need to consider how successful today’s strategy will be tomorrow.

• Sustainable transformation
• Sustainability communication
• Sustainability in deals

A healthy carbon footprint is indispensable for a consistent climate strategy – not least because it’s also needed for external and internal reporting, as well as for management and communication. At the same time, companies are having to face many other challenges, such as new regulations, the Green Deal, geopolitical crises and greenwashing. In order to set up the best possible long-term strategy to overcome these challenges, companies need to set the right level of ambition, identify risks and opportunities, and create objectives and measures. We will be by your side throughout your transformation to help you formulate and communicate comprehensive, economically sound climate and net-zero strategies throughout your value chain. The goal is to minimise environmental risks, identify opportunities and monetise them.

Other services related to sustainable transformation

• Sustainability risk management and resilience

• Sustainable finance

Sustainable finance regulations affect numerous financial products and aim to increase transparency for sustainable investment. Our experts support companies from the financial sector – not just with implementing regulatory requirements, but also when it comes to devising sustainable finance strategies and adapting internal processes to collect, process and manage ESG data. Our consulting covers sustainability strategy at company, fund and asset management level, including implementing this strategy in structures and processes while factoring in demands from regulators, the market and stakeholders.

Other services related to sustainable finance

• Sustainability in real assets

• ESG technologies
• Tech-enabled sustainability
• IT data and tech
• ESG: future core element of IT strategy

One of the biggest challenges in the field of sustainability is ensuring that relevant KPIs for management and reporting are transparent. Having a particularly comprehensive ESG database involves a great deal of work. Data and systems are needed for creating the required level of transparency. We offer data and systems solutions as well as support with expanding existing IT ecosystems – together with our ESG tech partners.

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• Hydrogen
• Managing climate risks and opportunities
• Net zero transformation
• Climate protection and funding programs
• Water Resilience Transformation

A healthy carbon footprint is indispensable for a consistent climate strategy – not least because it’s also needed for external and internal reporting, as well as for management. At the same time, companies are having to face many other challenges, such as new regulations, the Green Deal and geopolitical crises. In order to set up the best possible long-term strategy to overcome these challenges, companies need to set the right level of ambition, identify risks and opportunities, and create objectives and measures. We will be by your side throughout your transformation to help you formulate comprehensive, economically sound climate and net-zero strategies throughout your value chain. The goal is to minimise environmental risks, identify opportunities and monetise them.

Other services related to climate change and decarbonisation

• Biodiversity strategy consulting and risk integration

• Transformation of the energy industry – overview
• Climate protection and funding programs
• Decarbonisation of heating
• Regulation for grid operators
• Renewable energy sources
• E-mobility
• Hydrogen

We advise on and review the practical implementation of energy transition and decarbonisation projects for industrial companies, energy suppliers and the public sector. We focus on several important aspects: expanding use of renewable energy, decarbonisation of heating, conversion to smart grids, sector coupling with other industries, ramping up hydrogen technology and the importance of importing liquefied natural gas (LNG) or green gas. We use our experience and expertise to develop cross-sector business models together with our clients for a sustainable future – because we want to play a major role in shaping energy and climate policy change and in driving change in society.

• Corporate digital responsibility and digital ethics
• Women Driving Integrity
• Environmental compliance management systems (ECMSs)

Empowering clients to fulfil their compliance obligations while also creating added value through a people-centric approach – that’s the goal of our interdisciplinary experts. Our social sustainability portfolio covers topics such as human rights audits, diversity and inclusion, performance-based integrity, digital ethics and responsibility, and HR governance.

• Sustainable supply chains
• Sustainable innovation
• Circular economy
• Impact valuation
• EUDR – European Deforestation Regulation
• Sustainable innovation

A sustainability programme requires adaptations to your business model and within your value chain. Creating transparency around your own value chain, developing circular products and services and minimising the negative effects on society and the environment are not easy tasks. Our sustainability experts will help you with making these changes – from developing your strategy and designing your products and processes to digitally implementing the changes within your organisation.

• Sustainability reporting and sustainability auditing

We support our clients on their journeys to fully integrated auditing and reporting. We start with a materiality analysis in order to identify relevant sustainability indicators, based on the legal framework of the CSRD/ESRS and the EU taxonomy. We can then help you implement sustainability indicators, develop reporting processes and set up internal control systems. Thanks to our industry perspectives and expertise in sustainability regulations as consultants and auditors, we know the applicable governance and reporting requirements inside out. Building on this knowledge, we develop pragmatic, compliant and verifiable solutions using PwC methods and tools – and even select suitable software solutions for you.

• Sustainable corporate governance

The rapid growth in regulations (e.g. DCGK, CSRD/ESRS, EU SCDDD) means that companies need to manage sustainability holistically in order to report effectively. But complex organisations with locations around the world often have their ESG capabilities spread across several departments. We can help your company to bring about holistic governance transformation in order to anchor sustainability into your corporate strategy as a driver of growth. Our portfolio covers tailored governance strategies, operating models, responsibilities (RACI matrices) and integrating sustainability into all levels of the organisation.

• Our software

Whether it’s SCDDA, CSDDD, CBAM, or EUDR, companies face increasing pressure to monitor their supply chains comprehensively and meet reporting obligations. New regulations along the value chain not only increase administrative burdens but also pose compliance risks. With our supply chain software “Check Your Value Chain” you can implement various regulatory requirements securely and efficiently while maintaining full risk transparency. Our software-as-a-service solution provides a structured approach to identifying, assessing, and mitigating risks across your entire value and supply chains.

• Go to tool

Implementing the EU taxonomy is complex. Provided as a SaaS solution, our EU Taxonomy Manager has been developed to help companies in the industrial sector to categorise their business activities, classify them by taxonomy eligibility and alignment, and automatically calculate the newly required KPIs.

• Go to tool

Our Climate Excellence tool is designed to help investors and companies to make sure their portfolios are ready for the risks and opportunities of climate change by carrying out climate scenario analysis. This enables you to increase value and effectively manage risks, and to set up a long-term sustainability strategy and a compliant reporting approach.

• Go to tool

Pathways to Paris enables businesses to reach net zero in just three steps. We developed this freely available web-based transformation tool together with WWF Germany, and it’s designed to help companies from ten different sectors with specifying the details of their plans for climate-neutral transformation by 2045. The tool helps you to explore the costs, necessary investment and impacts of key emissions reduction measures. Once you’ve done this, you can then draw up a roadmap with relevant measures and compare the resulting emissions pathway against the requirements of the Paris Climate Agreement.

• Go to calculator

PwC’s Hydrogen Calculator provides a quick initial estimate of whether your hydrogen projects will be worthwhile. The calculator covers all major applications for hydrogen in the fields of transport, energy, property and industry, and is based on comprehensive data about specific consumption levels, efficiency rates and cost trends.

• Go to tool

Cost and Carbon Manager enables foundational analysis of the costs and emissions of a product (in CO₂ equivalent). The tool takes a bottom-up approach to deliver the maximum possible transparency across all relevant factors in the chain, from purchasing through to delivery.

• Go to tool

The Corporate Social Responsibility Directive (CSRD) and European Sustainability Reporting Standards (ESRS) require comprehensive reporting throughout the value chain, based on materiality and specific requirements. The standards demand a large number of data points from various sources, all of which have to be collected and integrated. Our tool offers insights into CSRD methodology, data linking and tried-and-tested KPI calculation practices.

• Our Software

CSRD and ESRS require companies in the financial sector to provide standardized and audit-proof sustainability reporting. But how can you meet all the requirements efficiently? Our answer: the Double Materiality Hub! Our digital solution guides you through the double materiality assessment in just five steps – no prior knowledge needed. The Hub offers hands-on guidance, transparent workflows, and documentation aligned with internal control standards. This allows you to handle large volumes of data, incorporate stakeholder perspectives, and ensure consistent evaluations. Rely on efficiency to deliver a future-proof and compliant materiality assessment!