CSRD in German SMEs – From Regulatory Requirement to Strategic Asset

In our latest article in the current issue of GoingPublic Magazine, we, together with mms solutions NeidhartSchön and Berichtsmanufaktur GmbH, examine how family-owned and mid-sized enterprises are approaching CSRD compliance – and how they can leverage it for strategic advantage.

📊 Our study highlights a clear trend:
The Corporate Sustainability Reporting Directive (CSRD) is more than a reporting obligation. For many companies, it’s becoming a driver of transformation in data management, communication, and capital market positioning.

🔍 Key findings include:

• Four typical phases of CSRD implementation – from awareness to full strategic integration
• Data management remains a major ESG challenge – digital platforms are replacing Excel
• Capital market-oriented companies benefit twice: greater efficiency and enhanced credibility
• ESG is increasingly becoming part of the equity story and investor communications

The article was co-authored by Prof. Dr. Christian P. Hoffmann, Dr. Sandra Binder-Tietz, Dr. Matthias Bextermöller, and Dr. Joëlle Loos-Neidhardt.