“The integration of sustainability into the management and reporting of companies has been a driving force for us for many years. We firmly believe that this enables companies to improve their competitive position and at the same time contribute to global challenges.”

Sustainability reports

We have been working on sustainability reporting issues for almost 20 years. As members and leaders of the EFFAS KPIs on ESG, German Sustainability Code, G7 Impact Task Force and European Sustainability Reporting Standards (ESRS) projects, we have played a key role in shaping the standardization of sustainability reporting in Germany and Europe.
Today, as Vice Chair and member of the Sustainability Reporting Board of EFRAG, we are developing the mandatory European Sustainability Reporting Standards, which will apply to all companies with more than 250 employees under the CSRD. We can therefore move directly from the standard-setting engine room to the implementation in your company and respond to your company’s needs and priorities.

Finance & Accounting

As professors of finance and accounting, we have decades of experience in this field. Numerous international publications, lectures and seminars are impressive proof of this. Today, we are particularly interested in how information from finance and accounting can be linked to sustainability (interoperability and connectivity).


The implementation of sustainability reporting requires an adapted governance structure consisting of a supervisory board and board of directors/management. There are many models here, but the optimal solution depends on the specifics of each individual company. Industry, ownership structure and internationalization are just some of these factors.


Even if environmental factors very often dominate the public debate, the social factors in our own company and in the supply chain are at least as important. In several studies, we have also investigated which social factors have a particular financial impact.


Climate reporting is omnipresent and can no longer be ignored in the corporate context. But the devil is in the detail. We have been working on this topic since 2007 and we are for example, the author of CDP’s DACH report. We are therefore very familiar with issues relating to the calculation of the CO2 footprint.


Biodiversity is the new climate. We have dealt with the connection between biodiversity and financial success in numerous publications. We therefore know what the value-driving KPIs are and how they can be implemented.


The global distribution and quality of water will be one of the issues of the future. Droughts and flooding are an integral part of daily press reports. In Germany, too, there are massive differences between dry and wet regions. In addition, virtual water is becoming increasingly important, i.e. the fact that our water consumption not only takes place locally, but also in extremely dry regions due to the products we use. We are investigating what contribution your company can make here.

Get in touch with us for consultation!

Our Services

We have been working for many years to implement our scientific findings pragmatically in practice. Our structured way of working, our independence and our experience in the constant search for innovative solutions help us to achieve this.