What we do
Our areas of expertise cover the entire spectrum of services, from sustainability strategy consulting and implementation to management and communication.
Use sustainability and ESG as a competitive advantage by discovering your own opportunities in the area of sustainability, increasing your credibility, minimizing risks, and exploiting cost-cutting potential. This will enable you to create win-win situations that benefit companies, society, and the environment alike.
We empower you to achieve greater sustainability in your company. Our contribution will help you remain strong in the future.
Our services at a glance
Strategy
- Double materiality analysis
- Sustainability strategy
- Targets and indicators (KPIs)
ESG Rating Advisory (e. g. ISS-ESG, MSCI, Sustainalytics, S&P Global, EcoVadis)
- EU Taxonomy
Carbon accounting and climate transition plan (CDP, SBT, TCFD)
- Market analyses and benchmarking
- Impact measurement and controlling
Management
- Sustainability management
- Support for transformation processes
- Executive coaching on sustainability
- Training and skills development
- Data management and data software
Communication
Sustainability reporting, online reporting and integrated reporting (GRI, DNK, CSRD, ISSB, SFDR, VSME)
- Declaration on the German Sustainability Code (DNK)
- Environmental statements (EMAS)
- Stakeholder participation and dialogue
- Interactive event formats
In the spotlight
Click on one of the terms to learn more about the topic and what we offer in this area.
Our CSRD services for you
Does your company fall under the Corporate Sustainability Reporting Directive (CSRD)? This will be the case for large capital market-oriented companies from the 2024 reporting year onwards. Companies that fall under the directive will in future have to provide extensive information on sustainability in their annual reports.
:response supports you in your optimal preparations for the reporting requirements – from CSRD-compliant materiality analysis to the alignment of sustainability strategy, processes, and data management with CSRD requirements, right through to the preparation of the report.
What is the CSRD?
The EU Corporate Sustainability Reporting Directive (CSRD) replaces the previous non-financial reporting requirement (EU Non-Financial Reporting Directive, NFRD). The EU’s goal is to put sustainability reporting on an equal footing with financial reporting.
A central part of the CSRD are the European Sustainability Reporting Standards (ESRS), the EU’s uniform standards for sustainability reporting. Companies that are required to comply with the CSRD for sustainability reporting in the future must apply these binding European standards. The standards require disclosures on environmental, social, and governance issues—on the impact on sustainability, on sustainability risks and opportunities for business activities, and on targets, processes, and measures to counteract these. These qualitative disclosures are supplemented by key figures, including those relating to climate, natural resources, and human resources.
Who is affected by the CSRD?
Reporting in accordance with CSRD will become mandatory from the 2024 reporting year for large capital market-oriented* companies and from 2028 for all large companies. Large companies are defined as those that meet two of the following criteria:
(1) more than 1.000 employees
(2) more than 450 million Euro in revenue
Small and medium-sized listed companies will fall within the scope of application in the coming years. With the CSRD, sustainability reporting will become a mandatory part of the annual report and must be published in electronic form (single electronic reporting format). The contents of the sustainability report must also be subject to an external audit with limited assurance.
Due to the extensive requirements of the European Sustainability Reporting Standards, we recommend preparing for the reporting obligation at an early stage. We are happy to assist you in this process.
*All capital market-oriented companies with more than 500 employees and a balance sheet total of more than €25 million or sales of more than €50 million.
Our CSRD services for you:
- Gap analysis: Comparison of existing sustainability strategy, data management, and reporting processes with CSRD/ESRS requirements
- Roadmap for the step-by-step implementation of the requirements from CSRD/ESRS
- Conducting a materiality analysis in accordance with CSRD based on the principle of double materiality
- Analysis of sustainability risks
- Consulting support for the introduction and further development of strategies and processes for sustainability management
- Identification of qualitative disclosures and metrics to be collected in accordance with CSRD, as well as advice on data collection and the establishment of data management systems
- Conceptualization and creation of a sustainability report or chapter of the annual report
Die doppelte Wesentlichkeit
Our EU Taxonomy services for you
Is your company already affected by the EU taxonomy? Or will the regulation affect you at a later date?
:response guides you through the entire implementation process for compliance with the EU Taxonomy, from testing for Taxonomy eligibility to fulfilling your company’s legal reporting obligations.
What is the EU Taxonomy?
The EU Taxonomy is a system for classifying sustainable economic activities. It is the centerpiece of the EU Action Plan on Financing Sustainable Growth. With the Taxonomy, the EU aims to create greater transparency and a common understanding of sustainable economic activities. Under the regulation, companies and financial institutions must report on which of their business activities are environmentally sustainable.
Economic activities that are taxonomy-aligned and therefore sustainable according to the EU taxonomy are those that …
By 2024, all affected companies must comply with the full disclosure requirements of the EU Taxonomy for the six environmental objectives.
Who is affected by the EU Taxonomy?
Companies in Germany that fall within the scope of the EU Non-Financial Reporting Directive (NFRD) must already report in accordance with EU Taxonomy. In Germany, the NFRD is implemented by the CSR-RUG. For all other large companies, the Taxonomy will become relevant as soon as the Corporate Sustainability Reporting Directive comes into force for them. This means:
Who does the taxonomy apply to?
1. Financial market participants who provide financial products
2. Companies that are required to publish non-financial statements (NFRD) will be subject to the CSRD from the 2027 reporting year onwards Corporate Sustainability Reporting Directive (CSRD)
3. In the long term, for all companies covered by the CSRD
(from 2028 for the reporting year 2027 for Companies with more than 1.000 employees, and revenues exceeding €450 million, listed SMEs, small and non-complex credit institutions, and captive insurance companies in the following years)
Our services for you regarding EU Taxonomy:
- Preparation for the gradual implementation of the taxonomy
- Development of an efficient procedure for Taxonomy assessment
- Testing for Taxonomy eligibility
- Testing for Taxonomy alignment
- Integration into your company’s data management and processes
- Support in collecting taxonomy quotas (taxonomy KPIs, green asset ratio)
Our ESG rating advisory services for you
:response supports you in obtaining a convincing ESG rating that will increase the confidence of your investors and the capital market in your company. We are at your side throughout the entire rating process and support you in improving your ESG rating.
Why an ESG rating?
Investors, customers, and NGOs are demanding increasingly transparent reporting on your environmental and social contributions. A good ESG rating therefore not only improves your company’s reputation, but can also facilitate access to the capital market, attract investors, and enable financing.
ESG ratings are becoming the most important indicators of your success in terms of sustainability. Your investors, competitors, and customers are also aware of this.
Our ESG rating advisory services for you:
- Analysing your ESG rating for potential optimisation
- Setting up an ESG data management system for the targeted provision of rating-relevant data
- Alignment of report content with ESG rating criteria
- Advice on the most suitable ratings for you (e.g., ISS-ESG, MSCI, Sustainalytics, S&P Global, EcoVadis, etc.)
- Operational support in the rating process
- Overall: Improving your sustainability performance and targeted communication for ESG ratings
Our SFDR services for you
Is your financial company affected by the European Sustainable Finance Disclosure Regulation (SFDR) and required to disclose its sustainability at the company and product level?
:response supports you throughout the entire disclosure process in accordance with the SFDR and its extension to the disclosure of Principal Adverse Impacts (PAIs).
What is the SFDR?
The SFDR is a European regulation with which the EU aims to increase transparency in the market for sustainable investment products and thus prevent greenwashing. The regulation implements a core objective of the EU’s 2018 Action Plan on Sustainable Finance. Under the SFDR, financial actors must for the first time disclose comprehensive information on ESG metrics and risks at both the company and product level. This transparency is intended to provide investors with essential information to make more sustainable investment decisions and thus direct financial flows toward sustainable transformation.
Who is affected by the SFDR?
Who does it apply to?
1. Financial advisors
2. Financial market participants
The following must be disclosed:
Sustainability risks
from the areas of: environment, social issues, governance, which could affect the investments
Disclosure of whether sustainable investments comply with the DNSH principle
The most significant negative impacts at the company and product level: Principle Adverse Impacts (PAI) from January 2023
- Adverse effects of investment decisions on environmental, social, labor, and human rights issues
- Measures to mitigate adverse effects
Our SFDR services for you:
- Development of a sustainable investment framework
- Analysis of sustainability risks
- Analysis of the most significant negative impacts at the company and product level and disclosure based on key figures (PAIs)
- Analysis of portfolio composition according to SFDR criteria
- Consulting on the development of SFDR Article 8 ESG funds
- Advice on the development of SFDR Article 9 impact funds
Our climate services for you
:response offers you guidance and focus on the essentials:
We work with established standards such as the Greenhouse Gas Protocol for greenhouse gas accounting (GHG accounting) and the Science Based Targets Initiative for formulating scientific targets (SBT). Together with the relevant business units and stakeholders, we develop a compelling strategy that is understood and lived.
Why climate accounting and strategy?
Climate protection is one of the most important and complex issues of our time. A comprehensive GHG inventory and climate strategy help you determine reliable climate information, manage your impact on the climate, and communicate your successes. Why should your company address its impact on the climate?
- Contribution to achieving the 1.5 degree target of the Paris Climate Agreement (Paris-compatible strategy)
- Reduction of risks associated with climate change
- Compliance with increasing legal requirements in the area of GHG accounting and climate protection, for example through the CSRD and Taxonomy
- Avoiding reputational risks and greenwashing
- Strengthening your competitiveness
Our climate services for you:
- Corporate carbon footprint: We assist you with data collection and calculate the CO2-footprint of your company („Corporate Carbon Footprint“) following the accounting methodology of the Greenhouse Gas Protocol (Scope 1 to 3).
- Climate strategy: We formulate (science-based) targets tailored to your company and develop measures to achieve them. By calculating the CO2-voidance costs, we help you choose the most effective and efficient measures.
- Science Based Targets (SBT): We guide you through the complex process of defining and submitting science-based targets (SBTs).
- Offsetting: For unavoidable GHG emissions, we work with you to develop a compensation strategy and select the right CO2-offsetting projects for you, which have a truly positive impact on the climate and meet the highest standards
- TCFD: We support you with data tool-based climate risk assessment (identification and evaluation of climate-related opportunities, physical and transitional risks), carry out scenario analysis, and advise you on TCFD reporting.
- Reporting: We support you in communicating your climate commitment in the form of a climate and/or sustainability report, including content conception, editing, and design. As a CDP Accredited Solutions Provider, we also support you in disclosing your environmental data in accordance with CDP.
Our ESG training services for you
The sustainability journey of companies involves various stages. When major changes are imminent, it is important to know the goal and the path to achieving it, and to prepare as many employees as possible for the challenges ahead.
Those who are knowledgeable can get involved and be part of the solution. After all, corporate sustainability is meaningful to many employees. This offers great potential.
In addition to raising awareness, expertise is also required for the efficient implementation of sustainability projects—not only in the sustainability department, but also in many other areas of work. This lays the foundation for permanently embedding the project results in regular operations later on and facilitates, for example, interdisciplinary collaboration in ESG data collection and data management, as well as the strategic management of key ESG performance indicators (KPIs).
Training and skills development: ESG upskilling
We repeatedly find that tailored ESG upskilling of employees opens up completely new potential for the company. It encourages creative engagement with future challenges. ESG upskilling acts as an accelerator for innovation—in your company too.
Our approach in the current highly dynamic regulatory environment is modular and tailored precisely to your needs. We combine proven learning modules with content tailored to the current challenges in your everyday work. From this, we develop practical training courses that will immediately advance your organization.
Our ESG trainings at a glance:
Our DNK services for you
Would you like to create a DNK declaration or sustainability report for your company in order to inform your stakeholders and external experts about your measures and position yourself positively for the future? Are you subject to reporting requirements and would like to prepare for the CSRD now?
As a DNK training partner, we are happy to support you in this!
What is the DNK (German Sustainability Code)?
The German Sustainability Code (DNK) is a transparency standard for sustainability reporting and comprises 20 DNK criteria, which are supplemented by non-financial indicators from GRI or EFFAS. In addition, the DNK offers the opportunity to report on the National Action Plan for Business and Human Rights (NAP) – since 2023 on the Supply Chain Due Diligence Act (LkSG) – and the CSR reporting obligation (CSR-RUG). This covers the topics of strategy, process management, environmental issues, employee issues and society, and corporate governance.
The declaration on the German Sustainability Code offers SMEs and large companies the opportunity to communicate their sustainability strategy, develop it further, and prepare themselves as best as possible for their reporting obligations under CSRD.
Our DNK services for you:
- Collection of relevant qualitative and quantitative data
- Analysis of sustainability risks
- Setting up a schedule
- Preparation of the DNK declaration in the database
- Submission of the declaration for formal review and approval
- Integration of the statement into the sustainability report
Our GRI services for you
Would you like to prepare a sustainability report in accordance with Global Reporting Initiative standards in order to inform stakeholders, rating agencies, and external experts about your company’s sustainability goals, measures, and key figures?
:response is happy to support you throughout the entire process of transparent reporting!
What are the GRI Standards?
The Global Reporting Initiative (GRI) Standards are the most internationally recognized standard for sustainability reporting.
The voluntary guidelines consist of general “Universal Standards” – including basic reporting principles, the materiality process, and general information about the company, the reporting profile, and corporate governance – and topic-specific standards that must be reported depending on their materiality. The Universal Standards were fundamentally revised at the end of 2021 and have been applicable since the 2023 publication year. Since then, extended disclosures on governance and human rights, among other things, have been required, and there are mandatory sector standards.
Our services for you in accordance with the GRI standard:
- Conversion from GRI Standards 2016 to GRI Universal Standards 2021
- Materiality analysis in accordance with GRI and selection of GRI disclosures to be reported
- Collection of qualitative GRI disclosures and key figures
- “GRI check”: Review of compliance with GRI requirements
- Creation of the GRI index
- Consulting on the transition from GRI to CSRD/ESRS
Our VSME services for you
Since the VSME contains all relevant information in the SME Core Assessment Protocol (SME-CAP) format—a structured overview of the requirements that large companies impose on their small and medium-sized suppliers under the CSRD—the VSME optimally prepares you to meet the information needs of your customers and suppliers.
:response supports you in the optimal implementation of the VSME standards – from the precise definition of report content to the integration of sustainability strategies and processes to the creation of a clear and standard-compliant report.
What is the VSME?
The Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) was developed to offer small and medium-sized enterprises a practical and standardized option for sustainability reporting.
Unlike the European Sustainability Reporting Standards (ESRS), which are mandatory for CSRD-regulated companies, the VSME is explicitly aimed at non-capital market-oriented SMEs that are not subject to CSRD requirements and wish to voluntarily introduce structured sustainability reporting. For ambitious companies subject to CSRD requirements, the VSME also provides an opportunity to report on their sustainability commitments in a standard-compliant manner even before 2028.
The VSME is based on established reporting standards such as the European Sustainability Reporting Standards (ESRS) and offers customized reporting for SMEs that covers key environmental, social, and governance (ESG) aspects. This includes, among other things, the presentation of climate strategies, resource use, social impacts, and corporate governance.
The VSME’s modular structure
The VSME standard has a modular structure and consists of two main modules:
- Basic module: Contains basic requirements, particularly suitable for micro-enterprises or SMEs with limited resources.
- Comprehensive module: Extends the basic module with more detailed information, such as strategies, goals, measures, and supply chain relationships.
The aforementioned PAT and business partner elements are components of the comprehensive module, but not standalone modules.
The VSME is also characterized by its ease of use: unlike the ESRS, a double materiality analysis is not a prerequisite for reporting. Thanks to the “if applicable” principle, individual disclosures can be omitted if they are not relevant to your company.
Who can benefit from the VSME?
The VSME is particularly aimed at:
- Small and medium-sized enterprises (SMEs) that want to increase transparency towards customers, suppliers, and investors.
- Companies that want to integrate sustainability criteria into their strategic orientation.
- Suppliers of larger companies that need to provide sustainability information as part of CSRD-compliant supply chain reporting – optimally prepared thanks to the congruence of the VSME with the SME-CAP format.
- Companies that want to prepare for future regulatory developments at an early stage.
Transparent reporting is an important basis for improving a company’s reputation by communicating its own sustainability commitment. Thanks to its user-friendliness, the VSME also enables comparability. In this way, companies with strong sustainability performance put themselves in an optimal position to gain access to sustainability-oriented sources of financing.
Our VSME services for you:
- Advice on module selection and application of the “if applicable” principle
- Efficient process templates that can be adapted to your corporate structure
- User-friendly templates for data collection
- Support with certification
- Verification and export of the report as a machine-readable document
- Hundreds of successful reporting projects with small and medium-sized enterprises
Our EUDR services for you
From December 30, 2025, companies must prove that their products do not contribute to deforestation or forest degradation and have been produced in accordance with the relevant laws in the country of origin. This obligation applies regardless of industry or product type.
For smaller companies, extended deadlines and reduced requirements apply in some cases. For example, the due diligence obligation for micro and small enterprises will not begin until June 30, 2026.
:response provides you with comprehensive support in preparing for the EUDR – from identifying affected products and ensuring traceability to establishing efficient due diligence processes. This allows you to create clarity, avoid risks, and secure your market access.
What is the EUDR?
- are deforestation-free, i.e., they come from areas that have not been deforested or damaged in their natural forest structure since December 31, 2020,
- have been produced in compliance with the law (according to the laws of the country of origin),
- are fully traceable – including the geocoordinates of the production areas.
At the heart of the regulation is a binding due diligence obligation, which includes a risk analysis, risk mitigation measures where necessary, and the submission of an electronic due diligence declaration.
Update: Country benchmarking
The official EU country benchmarking has been available since May 2025. This classifies countries of origin into three risk categories: low, standard, and high.
For companies, this means that a country’s classification influences the scope of due diligence obligations with regard to risk assessment and mitigation requirements.
Important: Even with low risk, the information and documentation requirements remain in full force. Companies must be able to prove the origin of a product at any time. This includes the collection of information in accordance with Article 9 and documentation.
Benchmarking creates leeway, but it does not replace a clean process and data basis. Early action pays off.
Who is affected?
Our EUDR services for you:
- Classification and impact analysis: Determination of EUDR-relevant products and suppliers, derivation of roles and corresponding obligations, identification of relevant departments, and development of company-wide governance structures
- Setting up data structures: Identifying the data requirements for submitting a due diligence statement, evaluating existing due diligence systems with regard to EUDR requirements, developing and implementing supplier queries, setting up processes for assessing deforestation and legality risks in countries of origin
- Training and awareness-raising for internal stakeholders, creation of internal guidelines, development of communication strategies and templates for external partners (suppliers and customers)
- Strategy consulting: Evaluation of EUDR requirements in the context of existing procurement strategies, derivation of risk minimization measures, contextualization within the framework of ESG, CSRD, or supply chain strategies
- Reporting and documentation
- Automation: Support in selecting suitable software providers
This decade is one of action.
Companies will make a decisive contribution.
:response
Strategy
Combining corporate strategy and sustainability
Developing a sustainable corporate strategy is a key component of our consulting services. The aim here is to ensure that the organization focuses on the right things—the essentials—while at the same time integrating sustainability holistically. After all, sustainability can be managed—if you make impacts measurable and define goals. :response develops management approaches for your company and determines progress indicators based on proven standards (Global Reporting Initiative, German Sustainability Code, ISO 26000).
Many companies and organizations do not lack ideas: the challenge is implementation – carrying out change processes as a strategic initiative or as an efficient organizational unit. A good strategy is understood and lived: We help you develop a compelling strategy.
This includes analysis, evaluation, and impact measurement to create the basis for strategic corporate management. Using innovative methods such as design thinking and Theory U, we support you and your team in breaking new ground in finding solutions.
Sustainability that lasts.
:response
Management
Living sustainability, empowering people
Shaping and living sustainability
A good strategy only becomes complete when it is implemented effectively. We consider implementation to be a crucial component of strategy. This is where we see what works. In recent years, leading managers have been thinking about how they can move their organizations toward sustainability more quickly and effectively. We have been able to support many of them with our expertise.
We work with you to establish a lean management structure, implement your goals, and review KPIs. We support you in collecting data and preparing your key performance indicators. This allows you to check whether your strategy is also effective in implementation.
Empowering people and organizations
Organizations are successful when strategy, structure, and culture work well together and give people the opportunity to help shape them through participation. Transformation means change. We support you in driving your organization forward to become a sustainable, healthy, and innovative company and in achieving a big impact even with limited resources.
We develop management teams and executives in the areas of leadership, sustainability, and CSR.
We create outstanding communication—at a time when everyone wants to be sustainable!
:response
Communication
Benefit from close cooperation
Communication creates transparency and trust
A company’s sustainability strategy cannot be effective without communication and dialogue. Requirements have changed dramatically in recent years. Higher standards, greater transparency, more perspectives, and greater reliability are all part of this. The demands of stakeholders and employees have also increased. Today, communication is only effective if it is credible and motivates action.
Participation and stakeholder dialogues
Based on many years of experience, :response has developed a concept for effective participation. We understand success as added value for all participants and the organization that invites participation (shared value). Bringing together the right people, skilled implementation, and careful evaluation of the results are crucial for effective implementation.
Sustainability reports and communication
Consumers, employees, customers, and investors want to know how companies fulfill their economic, environmental, and social responsibilities. We offer everything our clients need, from sustainability reports in accordance with CSRD, VSME, GRI, and DNK to integrated sustainability reports and digital reporting.
Do you have any questions about our services?
We are always happy to help.