ESG & Sustainability
Sustainability reporting after the Omnibus: what you still have to do, and what your clients and banks still want to know.
Under the Omnibus Directive (EU) 2026/470, the direct Corporate Sustainability Reporting Directive (CSRD) obligation now applies to large, non-listed companies with more than 1,000 employees and more than €450 million in revenue, expected from financial year 2027. The cap on value-chain information requests is anchored in section 243ba of the Austrian Commercial Code (UGB). As of September 2026; a further revision of the Austrian Sustainability Reporting Act (NaBeG) is expected in autumn 2026.
Applicability check
"Am I still required to report, and from when?" An entry point similar to the first conversation; legal and tax expertise on display.
Answering ESG requests
Metrics under the Voluntary Sustainability Reporting Standard (VS, formerly VSME), supplier questionnaires, ratings such as Sustainalytics.
Carbon footprint
Corporate Carbon Footprint (CCF), Product Carbon Footprint (PCF), Life Cycle Assessment (LCA). Data-heavy, and therefore a natural candidate for automation.
CSRD reporting and EU Taxonomy
For companies still subject to reporting duties under the European Sustainability Reporting Standards (ESRS), including audit support.
Voluntary VS report
Voluntary Sustainability Reporting Standard for non-listed SMEs: a lean report for companies with no reporting duty, increasingly requested by banks and large clients.
Sustainability guideline for real estate
A guideline for portfolios and properties: energy, emissions, action plan, metrics per property.
Climate risk analysis
Physical and transitional risks for sites and portfolio, as a basis for reporting and financing discussions.
Reviewing environmental claims
Reviewing environmental claims in light of the EU Empowering Consumers for the Green Transition Directive (EmpCo).
Further topics on request
Materiality assessment, EU Taxonomy, supply chain (Corporate Sustainability Due Diligence Directive, CSDDD), Carbon Border Adjustment Mechanism (CBAM), ESG ratings, climate risk and sustainability reporting are mapped to one of the four blocks above, depending on your starting point.
The bridge back
ESG data is accounting data. That's why we capture it where it already originates, and automate the underlying finance process along the way if you'd like.