In 8 steps to the sustainability report :

Step 1: Plan sustainability report as a project

Assemble team, create time/action plan + secure necessary resources

Step 2: Identify topics along the value chain

Create a long list of topics along the value chain

Step 3: Carry out an impact analysis

Analyse topics within the company's sphere of influence that have the greatest impact on the environment and society (observe double materiality)

Step 4: Identify and interview stakeholders

(Involve representatives of the various stakeholder groups): Carry out a stakeholder analysis, conduct a stakeholder survey (optional for a voluntary SA in the first year)

Step 5: Finalise the materiality matrix and identify material topics

Determine the material topics (short list), create a materiality matrix

Step 6: Collect sustainability indicators

Collection of data and information for the reporting year on the material topics, reporting can be carried out according to the ESRS standards, for example (machine-readable and auditable)

Step 7: Set targets and compile a sustainability programme with measures

The management derives specific goals and measurable measures for the company based on the indicators collected.

Step 8: Writing a sustainability report:

Comprehensible, target group-oriented, clear, machine-readable