ESRS-Reporting.

Obligation or Initiative?

With the EU’s Corporate Sustainability Reporting Directive (CSRD) introduced in 2022 and the subsequent omnibus procedure, the C + P Group is not required to publish a sustainability report in accordance with the European Sustainability Reporting Standards (ESRS). Nevertheless, we took this as an opportunity to document, structure, and communicate the topic of sustainability within our company in a transparent way.

That is why, since mid-2024, we have been laying the foundation for our very first report. At C + P, we want to make a real impact — because environmental protection and sustainability are key issues in the daily operations of any construction service provider.

For us, it was only logical to establish our own sustainability management in order to build internal structures that are both efficient and goal oriented.

Double Materiality

The ESRS require an assessment of the three sustainable dimensions environment, social and governance (ESG) based on the principle of double materiality. This means that, on one hand, we examine our impacts on both environment and society, and on the other, we assess which risks and opportunities sustainability presents for our company.

An interdisciplinary team identified the key topics – not always an easy task, as it meant reconciling different perspectives and viewpoints.

The Challenge of Data Collection

For the material topics, we collected detailed data. The data required by the ESRS are extensive — but even though we are not obliged to publish them, we wanted to fully meet the standards.

And, challenge completed: we managed to collect all the necessary data!

Report Preparation: Between Standards and Practice

The collected data formed the basis for our report, which we compiled in accordance with the detailed and complex ESRS requirements.

With great ambition, team spirit, and our full commitment to sustainability, the result finally stood before us – yippie – our very first sustainability report!