Obligations & reporting standards
CSRD and GRI: standardised reporting of sustainability
Real estate organisations must report sustainability data and ESG information in a standardised and guideline-compliant manner. In the DACH region, CSRD and GRI are particularly important. We support you in fulfilling the regulatory requirements.
We support you in reporting your sustainability efforts in accordance with the regulations by classifying the standards for your organisation, providing the relevant data and preparing your sustainability report in accordance with the requirements. Our services include:
- Aggregation and consolidation of the required information and data
- Assessment and refinement of the current sustainability indicators, e.g. emissions values
- Development and operation of sustainability monitoring in line with the guidelines
- Data preparation as a basis for sustainability reporting
- Performance of the materiality analysis
- Preparation of a sustainability report in line with the specified guidelines
Corporate Sustainability Reporting Directive (CSRD)
The real estate world has a new North Star in the regulatory sustainability jungle: the Corporate Sustainability Reporting Directive (CSRD). This new EU directive standardises corporate sustainability reporting and affects not only large companies but also SMEs.
The directive requires detailed information in all three ESG dimensions. The reporting obligation requires, among other things, data on CO₂ emissions and energy efficiency, social aspects such as working conditions and community impact, as well as governance issues in the area of risk management and transparency. In addition, the quality and accuracy of the published information must be assured by an independent verification body.
From 2025, non-capital market-oriented companies must also prepare sustainability reports if they fulfil two of the following criteria: a balance sheet total of at least 25 million euros, a net turnover of more than 50 million euros or more than 250 employees. The CSRD also applies to Swiss companies that generate net sales of more than 150 million euros in the EU and have at least one subsidiary or branch office in the EU.
Global Reporting Initiative (GRI)
Many real estate organisations that do not fall under the European reporting obligation are increasingly reporting their sustainability efforts in order to ensure their international competitiveness and meet investor requirements.
The standards of the Global Reporting Initiative (GRI) are often used for this. GRI acts as the global counterpart to the European CSRD and offers a comprehensive framework for reporting on environmental, social and economic impacts. This enables companies to guarantee their stakeholders standardised and consistent information on sustainability issues.
There are many other reporting standards that real estate organisations can use. We support you in choosing the right system, preparing the relevant data and creating your sustainability report in a way that is appropriate for the target group.
Do you have any questions? Our experts will be happy to answer them.