Sustainability Reporting


Sustainability Reporting

We are happy to provide you with the following services:
  • Review and advice in connection with sustainability information in accordance with CSRD (RL EU 2022/2464)
  • ESRS implementation (Del VO EU 2023/2772)
  • Materiality analysis according to ESRS
  • Sustainability management and strategy
  • ESG risk and data management
  • EU taxonomy VO

In November 2022, the European Council adopted the Corporate Sustainability Reporting Directive (CSRD). It creates comprehensive new reporting obligations in the management report. The implementation into national law takes place via the Sustainability Reporting Act (NaBeG), which is currently still in the draft stage.

Which companies have to report and when?

  • Definition of the size classes according to §221 UGB (legal consequences occur after fulfillment of the size criteria in two consecutive financial years)
  • The monetary size criteria were increased by +25% in autumn 2023.
  • * SME voluntary opt-out until 2029 (reporting for the 2028 financial year), a coherent explanation in the annual report is necessary.



We would like to help you make future-oriented decisions and support you with your concerns regarding auditing and consulting services in the context of ESG.
Kathrin Proprentner
Kathrin Proprentner
Partner Crowe SOT Vienna & Carinthia
Vienna & Carinthia