With the omnibus proposal, the EU has adjusted the scope and timetable for the Corporate Sustainability Reporting Directive (CSRD). Not all companies will have to report immediately in accordance with the new standards - for large companies that were not previously required to report, as well as for listed small and medium-sized enterprises (SMEs), the reporting obligation will be postponed by two years. The scope of the content to be reported could also be significantly reduced by the omnibus proposal.
What sounds like a relief at first glance raises new questions in practice:
- What does this mean in concrete terms for our ESG strategy?
- Is it still worth getting in now or should we wait?
The answer is clear: those who develop an ESG strategy now will gain a clear competitive advantage. ESG requirements are not disappearing - they are shifting along the supply chain. This also applies to companies without a direct CSRD obligation.
The importance of an ESG strategy for your company's success
An ESG strategy systematically integrates ecological (environment), social (social) and ethical aspects of corporate management (governance) into your core business practices and decision-making processes. It goes far beyond mere compliance and is increasingly becoming a decisive success factor for companies.
The five key advantages of an ESG strategy:

- Stronger market position: customers and business partners prefer companies that have a proven track record in sustainability. A clear ESG strategy strengthens your image.
- Greater attractiveness for investors: The financial markets see good ESG performance as a sign of a future-proof business model.
- Successful recruitment of skilled workers: Younger generations in particular choose employers with a clear commitment to sustainability.
- Effective risk management: The early identification of ESG risks (such as climate risks or social grievances in the supply chain) protects against operational and financial damage.
- Measurable competitive advantages: A well thought-out ESG strategy reduces costs (for example through energy efficiency), promotes innovation and strengthens customer loyalty.
Why an ESG strategy is important for every company, even without a CSRD obligation:
- The "trickle-down effect": Even if your company is not directly required to report, you will receive ESG requests from larger business partners or banks, who in turn have to report and require information from their value chain.
- Proactive action pays off: An ESG strategy developed at an early stage makes your company more resilient and optimally prepared for future requirements and market changes.
- Growing stakeholder expectations: Customers, clients, employees and investors increasingly expect transparent and responsible action - regardless of legal obligations.
Developing an ESG strategy: A practical guide
An effective ESG strategy follows a structured process. This guide comprises four consecutive steps to systematically and effectively embed ESG in the company.
1. analyze ESG issues: Inventory and (simplified) double materiality analysis
Goal: Identify relevant ESG topics for your company

Action: Start by identifying the ESG issues that are most important for the success of your company as well as for the environment and society. A (simplified) double materiality analysis (DWA) helps you to set the right focus in your sustainability strategy:
- Which ESG factors influence our company (outside-in)?
- What impact does our company have on environmental or social factors (inside-out)?
Involve stakeholders:
The dialog with your most important stakeholder groups (customers, employees, suppliers, investors, etc.) is essential in order to obtain a comprehensive picture.
A simplified form of this analysis(DWA Lite) is also useful for companies that are not (yet) subject to CSRD: it helps to sharpen the ESG focus, recognize risks, identify opportunities and define prioritized fields of action. This creates a reliable basis for the ESG strategy.
According to the European Financial Reporting Advisory Group(EFRAG), the materiality analysis can be adapted depending on company size, sector and complexity.
Advantages:
- Clarity on relevant ESG issues for your own business model
- Focus on measures that are actually effective
- Establishing a sound ESG strategy at an early stage
- Basis for the fulfillment of future reporting requirements (e.g. CSRD or VSME)
2. collect ESG data: Automated, standard-compliant data basis
Objective: To create a reliable database for ESG reporting and management.
Measure: In order to measure your progress within the framework of the ESG strategy and make well-founded decisions, you need a solid database. ESG software solutions, such as Planted, help you to collect this data automatically. Companies that report in accordance with the Voluntary Sustainability Reporting Standard (VSME) can make use of the simplified data collection. Companies affected by CSRD should follow the European Sustainability Reporting Standards (ESRS).
The carbon footprint is also a central element of your sustainability strategy: it is the basis for climate strategies, decarbonization measures and investment decisions - and is increasingly being requested by banks, business partners and public clients.
Advantages:
- Reliable database for ESG planning and communication
- Reduction of manual effort through automation
- Standard compliance and seamless connectivity to report formats
3. develop effective ESG measures
Goal: Identify and prioritize specific ESG measures.
Action: You can now develop targeted ESG measures based on the identified key topics and data collected. It is crucial that these are strategically aligned with your corporate goals and have a lasting impact - both operationally and in terms of communication.
Focus on measures with the greatest positive impact that are realistically feasible for your company. With a well-founded CO₂ balance sheet, you can, for example:
- formulate a realistic reduction path to 2030 or 2050 as part of your ESG strategy
- Prioritize decarbonization measures (e.g. energy efficiency, sustainable mobility, purchasing criteria)
- Set measurable targets for social and governance-related development
Your advantages:
- ESG becomes an integral part of corporate development instead of an isolated project
- Utilization of synergies between sustainability and efficiency (such as energy savings)
- Optimal preparation for upcoming regulatory requirements (EU taxonomy or SBTi)
4. communicate the impact achieved to stakeholders
Objective: To make your ESG strategy visible and comprehensible.
Measures:
1. Transparency creates trust:
Sustainability only becomes a real competitive advantage when it is visible. Make your efforts and successes consistently transparent. Communicate the impact of your ESG measures clearly and comprehensibly to all internal and external stakeholders.
2. systematic reporting:
Regular, transparent reporting (for example as part of a sustainability report in accordance with VSME or CSRD) is crucial for building credibility and promoting constructive dialog with your stakeholders.
Your advantages:
- Significantly higher visibility and reputation in the market
- Better positioning for tenders and financing
- Sustainable strengthening of the employer brand and employee loyalty
Implement your ESG strategy pragmatically with Planted

Planted helps companies of all sizes to implement ESG requirements in a structured and future-proof way. Our platform combines sound advice with intelligent software that effectively supports you at every step of your sustainability strategy.
- Strategic entry: Planted supports you in carrying out a (simplified) double materiality analysis. In addition, you automatically receive an industry-specific set of impacts, risks and opportunities (IROs) - AI-supported and directly usable for the development of your ESG strategy.
- Automated data capture: With the ESG Strategy Hub, you can capture all relevant ESG data in a structured and digital way. Interfaces to your existing systems enable smooth integration - with a focus on the KPIs that are really relevant to you.
- ESG measures with impact: With Planted, you can use AI to identify specific ESG measures based on your corporate goals. These are automatically prioritized according to impact, feasibility and strategic benefit. This allows you to initiate targeted changes - together with your teams.
- Communication with substance: your progress is documented in VSME or CSRD reports in line with standards. In addition, your individual impact page visualizes your company's ESG commitment for internal and external stakeholders.
Whether a voluntary start or preparation for mandatory reporting: Planted makes ESG plannable, efficient and connectable for companies. Get started now with a good ESG strategy and position your company as a competitive leader. Book a free demo.