Aktuell sehen wir bei vielen Unternehmen ein ähnliches Bild: Die erzielte Punktzahl in der EcoVadis Scorecard steigt leicht von Bewertung zu Bewertung, Medaillen können aber trotzdem nicht gehalten werden. Der Grund ist simpel, aber nicht zu unterschätzen: Der Wettbewerb wird immer intensiver und die Benchmark verschärft sich. EcoVadis betrachtet seit 2024 keine statischen Punkteschwellen mehr…
Doppelte Wesentlichkeitsanalyse nach ESRS: Was sich 2026 ändert und wie Unternehmen ihre DMA anpassen? Wenn man derzeit mit Unternehmen über CSRD spricht, fällt ein Begriff fast immer zuerst: Doppelte Materialitätsanalyse (DMA) bzw. Doppelte Wesentlichkeitsanalyse. Für die einen ist oder war es ein methodischer Kraftakt, für andere vor allem ein Prüfungsrisiko. Für viele aber ist es…
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