From the emissions inventory to the group-wide climate roadmap to the ESRS-compliant materiality analysis
Customer: CERTANIA Holding GmbH
Category: TIC-Services
CERTANIA is an international group of leading, knowledge-based specialty service providers in the field of Testing, Inspection, and Certification (TIC). More than 40 independent companies in 22 countries, over 65 locations, and more than 2,200 employees pool their expertise in the areas of Life Sciences, Food & Consumer Goods, Industrials, Buildings & Infrastructure, and Certification & Compliance.
The Group’s diversity and decentralized structure create a broad technical foundation but also pose unique challenges for sustainability management. Different business models, locations, data structures, and operational responsibilities must be integrated into a consistent, group-wide framework.
Since 2022, DFGE has been supporting CERTANIA through a series of interrelated projects. The initial focus was on establishing a robust corporate carbon footprint and developing a Climate Action Plan. Building on this, DFGE supported CERTANIA in conducting an ESRS-compliant double materiality analysis and in preparing CSRD-compliant sustainability reporting. Step by step, this led to the creation of an integrated sustainability management system that takes into account both central management by the holding company and the operational autonomy of the group companies.
- Corporate Carbon Footprint with DFGE
- Climate Transition Plan with DFGE
- Double Materiality Analysis with DFGE
Karsten Xander
CEO, CERTANIA Holding GmbH
“For CERTANIA, it was crucial to systematically collect climate data and sustainability information across the entire group and integrate it into strategic management. Together with DFGE, we were able to establish a robust foundation for this that meets the needs of our various subsidiaries and business segments.”
Challenges
Creating Transparency in a dynamic Corporate Group
CERTANIA is growing steadily. New companies are joining the group, and its international presence is expanding, while the individual companies retain their operational independence. For climate management, this means that data from different structures, countries, and business units must be consolidated into a comprehensive and reliable overall picture.
The starting point in 2022 was therefore a clear objective: CERTANIA needed a well-founded greenhouse gas inventory for the entire group. It was to serve as the basis for investor reporting, preparation for CSRD reporting requirements, and the development of a credible climate strategy. The key was not to create a one-time report, but rather a system that could be updated annually and used for operational management.
At the same time, the growing strategic importance of sustainability required that ESG reporting be aligned early on with the requirements of the CSRD (Corporate Sustainability Reporting Directive) and the ESRS (European Sustainability Reporting Standards). The dual materiality analysis played a particularly important role in this process. It had to reflect the perspectives of the various business segments, incorporate relevant stakeholders, and at the same time establish a robust foundation for future reporting.
Solution
Corporate Carbon Footprint as a reliable Data Source
Together with CERTANIA Holding and the group companies, DFGE developed a group-wide system for tracking and consolidating greenhouse gas emissions.
In the first step, direct emissions and energy-related indirect emissions under Scopes 1 and 2 were recorded. Starting in 2023, reporting was gradually expanded to cover the entire value chain and thus Scope 3. The result is a comprehensive emissions inventory that complies with the GHG Protocol and can be updated annually.
In addition to calculating emissions, a key focus was on establishing standardized processes and responsibilities. This created a database that not only meets reporting requirements but can also be used to develop and prioritize climate protection measures.
Climate Action Plan with group-wide Management Approaches
Based on the corporate carbon footprint, DFGE developed a structured Climate Action Plan in collaboration with CERTANIA. A systematic hotspot analysis identified the key emission categories and assessed the extent to which they could be influenced.
For the prioritized areas, specific decarbonization options were developed and ranked according to their expected impact, costs, and regulatory relevance. In doing so, DFGE not only considered the situation of individual companies but also developed management approaches for CERTANIA Holding.
This resulted in a shared framework that combines decentralized responsibility with coordinated climate management. The individual companies retain their operational autonomy, while the holding company can structure and monitor climate goals, measures, and progress across the entire group.
Double Materiality Analysis in the ESRS context
In the next step, DFGE supported CERTANIA in conducting the Double Materiality Analysis. From the outset, the process was designed to meet the requirements for robust and audit-ready CSRD reporting.
In workshops with carefully selected participants, representatives from various departments contributed their expert perspectives. Together, they assessed potential sustainability issues – both in terms of the impact of business activities on the environment and society, and in terms of financial risks and opportunities. This allowed for a nuanced assessment of the relevance of each issue to the business model and the corporate group.
Regular meetings were held to coordinate project progress and to continuously take into account new regulatory developments and changing stakeholder expectations. The stakeholder integration tailored to CERTANIA ensured that the materiality analysis reflected the specific context of the Group and its business segments.
Result
An integrated Framework for Climate and ESG Management
CERTANIA now has a comprehensive, annually updated emissions inventory covering Scopes 1 through 3. Based on this, a Climate Action Plan has been developed that outlines prioritized measures across the relevant emissions areas.
Climate management is structured to address the complexity and dynamics of an internationally expanding corporate group. The holding company can coordinate central guidelines and measures, while the independent subsidiaries fulfill their responsibilities in their respective operational areas.
The Climate Action Plan also serves as the operational foundation for the strategic Climate Transition Plan. Furthermore, the emissions inventory lays the groundwork for developing future Science-Based Targets and for further aligning climate reporting with the requirements of ESRS E1.
With its documented dual materiality analysis, CERTANIA also has a well-founded materiality matrix. It maps the sustainability issues relevant to the group in a business-oriented and ESRS-compliant manner and lays the foundation for selecting relevant metrics, structuring the sustainability report, and documenting processes in accordance with audit requirements.
Thus, the materiality analysis serves not only to meet regulatory requirements. It also functions as a strategic compass: CERTANIA can prioritize sustainability issues, define responsibilities, and integrate the results into its overall corporate management.
Karsten Xander
CEO, CERTANIA Holding GmbH
“Coordinating climate management across an international group with many independent subsidiaries is no small task. DFGE has provided us with a system that is tailored specifically to our needs, enabling us to implement and manage our climate management in a practical manner.”
