Von GRI-Reporting zur CSRD
Customer: Dachser SE
Category: Transport / Logistics
Date: Oct. 2024
Dachser, a family-owned company based in Kempten / Allgäu, is one of the market leaders in the European logistics market. The company is responding to the challenges posed by coronavirus, supply bottlenecks and a weak global economy by improving productivity and quality and expanding its international activities. In the last financial year, the approximately 34,000 employees moved 77.4 million shipments weighing 40.0 million tons.
The company’s mission is to become the most integrated logistics service provider worldwide and to optimize the logistics balance sheet of its customers. To this end, Dachser invests in the improvement and integration of its networks, digitalization, climate protection and its employees. Dachser has been in regular contact with DFGE for almost twenty years – for several years, DFGE’s experts have supported Dachser in sustainability reporting, such as participation in CDP or EcoVadis.
Although Dachser has been working on sustainability for decades, the company is constantly facing new challenges. From 2026, for example, the company will be obliged for the first time to report on the 2025 financial year in accordance with CSRD requirements.
Magdalena Droppelmann
Department Head Idea2Net Innovation Framework, Dachser SE
“We chose DFGE and its expertise again for the preparation of the CSRD because we were aware of the complexity and high requirements of the ESRS. Creating the most scientifically sound basis possible for future sustainability reports across the entire company was not easy, but all the more relevant. The support that DFGE offered us within this project is therefore extremely important.”
Challenges
Early preparation for CSRD: Dachser relies on GRI standards
In 2023, even before the final adoption of the CSRD regulations, Dachser prepared an unpublished report in accordance with the GRI standard for the first time.
The GRI (Global Reporting Initiative) is an international organization that developed standards for sustainability reporting before the turn of the millennium. The GRI standards are a voluntary instrument used by companies and organizations worldwide. It serves as a good preparation for the CSRD, but the ESRS are much more comprehensive and complex. ((The CSRD defines the legal framework for sustainability reporting, the European Sustainability Reporting Standards (ESRS) define the content to be reported)).
Dachser worked together with DFGE and its experts to gain the most comprehensive company-wide understanding of sustainability reporting. Dachser has over 380 locations worldwide and is organized into nine operational business units. Clarifying responsibilities, collecting initial data and – even more importantly – identifying data gaps therefore represented a major milestone for future reporting and compliance with the CSRD.
Solution
Gap analysis according to GRI data collection / tangible measures for ESRS preparation
Once data had been collected in accordance with the GRI Standards, a gap analysis was carried out. This determined what additional data was required for future reporting in accordance with ESRS or in the course of fulfilling the CSRD. The GRI standard has been established for many years and is well documented, meaning that its implementation can be achieved and recorded relatively easily. With the new ESRS, however, the granularity required and the large volume of data to be reported present companies with enormous challenges.
The GRI data collection, mapping according to the ESRS Disclosure Requirements and the gap analysis took over a year. In addition to gaining knowledge about the information required for ESRS reporting, the project brought together stakeholders across the company, assigned responsibilities and developed an action plan. It was particularly important to create internal awareness of the importance of early preparation for CSRD, as this reporting is time-consuming and complex.
Result
Continuous support around CSRD
Thanks to the preparatory work and examination of the GRI standards, which were already considered demanding, Dachser will now be able to use synergy effects in the future when fulfilling the CSRD.
Initial gaps have been identified and pioneering measures taken. The next step, following the completion of the GRI project, was to implement a double materiality analysis in accordance with the requirements of the ESRS. Dachser now has knowledge of the key impacts, risks and opportunities and can use this as a basis for developing the content for the first CSRD report. DFGE continuously accompanies Dachser on its CSRD journey and offers flexible support as required.
Magdalena Droppelmann
Department Head Idea2Net Innovation Framework, Dachser SE
“We would like to thank DFGE for the excellent and close cooperation and look forward to the next steps in order to be able to operate in compliance with CSRD in the long term.”
