ESG und Nachhaltigkeit

All periods use a fictional two-office service company with 100 average employees and comparable boundaries. 2026 is a target scenario, not achieved performance. Target counts compare the selected values with the nine 2026 thresholds; no weighted ESG score is calculated.

Umwelt

Emissionen ausgewählter Quellen (2025): Scope 1: 36; location-based Scope 2: 144; selected Scope 3: 180 tCO₂e. The 2024 comparable total was 450. Scope 3 includes business travel and employee commuting only. Excluded value-chain sources mean this is not a complete footprint.

Stromintensität (2025): 240,000 kWh consumed across both offices ÷ 100 average employees in 2025. Use the same boundary and headcount method when comparing periods.

Renewable electricity (2025): 144,000 kWh with qualifying renewable supply evidence ÷ 240,000 kWh consumed. A procurement indicator: this percentage does not automatically reduce location-based Scope 2 emissions.

Soziales

Weiterbildung & Entwicklung (2025): 2,400 completed learning hours ÷ 100 average employees. Completion time measures participation, not demonstrated competence or training quality.

Freiwillige Fluktuation (2025): 8 voluntary departures ÷ 100 average employees × 100. Interpret with role, labour-market and employee feedback context; a lower rate alone does not prove a healthy workplace.

Meldepflichtige Arbeitsunfälle (2025): Fictional employee case count for the two-office boundary. No incidents recorded does not establish an absence of hazards. Review near misses, reporting quality and prevention actions too.

Unternehmensführung

Ethik-Schulung (2025): 96 of 100 assigned employees completed the annual ethics course. Completion is an input measure, not proof of ethical conduct.

Supplier ESG screening (2025): 16 of 20 designated priority suppliers screened against documented environmental, labour and conduct criteria. Screening is not an audit or a guarantee of supplier performance.

Überfällige Korrekturmaßnahmen (2025): 2 actions past their approved due dates at 31 December 2025. Closed actions require completion evidence and accountable-owner review; severity must be assessed separately.

Emissions exclude unlisted Scope 3 sources and offsets. Missing data must not be treated as zero. Choose targets and material topics for your own context; this is not a certified report or an industry benchmark.

GRI Standards · GHG Protocol Corporate Standard · Scope 2 Guidance