Sustainability Reporting Becomes a Management Tool

In her recent Börsen-Zeitung article, Anna Rohlfing-Bastian argues that sustainability reporting is at a turning point. With the EU’s CSRD and ESRS on one side and the ISSB standards on the other, what once was voluntary is becoming a strategic and legally required part of corporate management.

These standards not only change how companies report but also how they assess risks, opportunities, and performance. To truly integrate ESG into corporate strategy, reported metrics must be management-relevant and practical—not just numerous. Rohlfing-Bastian calls for quality over quantity: fewer, but more meaningful indicators that make sustainability measurable and actionable. 

Read the full article in Börsen-Zeitung: [link]