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      The new European Sustainability Reporting Standards (ESRS) and the IFRS Sustainability Disclosure Standards are fundamentally transforming sustainability reporting. In future, companies will not only have to provide qualitative information, but also transparently quantify the financial impacts of sustainability risks and opportunities. Our white paper shows how companies can meet regulatory requirements whilst simultaneously deriving strategic and operational benefits from them. 

      Our experts analyse the role of the dual materiality analysis, the added value of integrated modelling approaches and the most relevant factors for future-proof risk and opportunity management. It becomes clear that those who systematically quantify financial impacts gain transparency regarding risks and opportunities, create a sound basis for decision-making and strengthen their own resilience in the long term.

      Case study: Wacker Chemie AG – How financial impacts can be measured in concrete terms

      A key element of the white paper is a real-world case study from industry. In this study, the expected financial impacts of energy price risks and the rising demand for sustainable products were modelled and quantified. The analysis demonstrates how scenarios and simulations provide transparency regarding long-term costs, revenues and investment requirements. It also highlights how an integrated planning model improves the basis for decision-making – from production processes right through to market strategies.

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      "The underestimated dimension of sustainability"

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      Strategic analysis of expected financial impacts: key findings at a glance

      • Financial impacts serve as a key control signal

        Quantitative analysis gives companies a clear picture of how sustainability issues affect their economic development in the short, medium and long term – enabling them to prioritise decisions more effectively.

      • Regulation provides a framework, but requires interpretation

        The ESRS and ISSB provide a framework, but the real value lies in the company-specific adaptation of methods, assumptions and models and their integration into existing structures.

      • Integrated models foster a shared understanding

        By combining financial and non-financial value drivers, a consistent overall picture emerges that breaks down data silos and improves collaboration between departments.

      • Scenarios support forward-looking planning

        Uncertainties about the future are becoming systematically quantifiable – for example, in relation to energy prices, trends in demand or regulatory changes. This makes it easier to make sound investment and strategic decisions.

      • Early preparation creates flexibility

        Companies that are already strengthening their data quality, modelling capabilities and internal collaboration are not only able to meet regulatory requirements, but can also turn these into a clear advantage in terms of efficiency and competitiveness.


      Download the white paper now and use the practical insights and recommendations to adapt your business strategy – for greater resilience in times of intense pressure to act.

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