A strong ESG strategy has become a prerequisite for future-proof business operations. European regulations, such as the Corporate Sustainability Reporting Directive (CSRD), and the Corporate Sustainability Due Diligence Directive (CSDDD), require organisations to be more transparent about their impact. At the same time, the Omnibus Ⅰ‑package introduces simplification and greater flexibility.
This shift is changing the dynamics. Fewer organisations fall under direct obligations, but expectations from investors, customers and regulators remain consistently high. As a supplier within a value chain, you may encounter CSRD requirements from larger buyers or expectations from consumers. This means you need to have relevant, reliable, and verifiable data available on time, and you must know how to collect, manage, and use this data efficiently.
In addition to information requests within the value chain, companies may miss out on assignments or be unable to participate in tenders if they do not meet specific sustainability and compliance requirements. This can have a direct impact on the continuity of your organisation.
An ESG strategy focuses on structurally managing environmental, social impact and good governance. It is not a standalone programme, but a way of working in which ESG is embedded in decisions, priorities and performance management.
In practice, an ESG strategy covers three domains:
The real strength does not lie in naming these themes, but in connecting them to your business strategy and decision-making processes.
For SMEs that do not fall under CSRD legislation, a voluntary European standard is available: the Voluntary Sustainability Reporting Standard for SMEs (VSME). This standard supports a structured approach to preparing a sustainability report. The data within your impact strategy, aligned with the VSME, enables you to clearly communicate your organisation’s sustainable performance to customers and other stakeholders.
Recent developments in European legislation are creating more focus. The CSRD and CSDDD primarily apply to larger organisations, and implementation has been postponed for many companies.
At the same time, the perspective is changing. Organisations now have more time and flexibility to determine which themes are material to their business.
This leads to three clear shifts:
Even without a direct reporting obligation, ESG remains a decisive factor for your market position. It plays an increasingly important role in financing, procurement and collaboration within value chains.
A clear ESG strategy helps to:
Equally important, it provides focus. ESG requires you to clearly define where you stand today and where you want to go.
The most significant shift is in how organisations approach ESG.
Where the focus was previously on complying with regulations, ESG is now used as a strategic instrument. This requires organisations to ask different questions:
Organisations that address these questions thoroughly use ESG not as an obligation, but as a compass for growth and positioning.
An effective ESG strategy does not emerge in a single step. It requires a structured approach in which analysis, decision-making and implementation reinforce each other.
Our approach is based on the Future Fit Management Model: a cyclical model in which strategy and implementation are continuously refined. This ensures that sustainability moves beyond planning and becomes visible in measurable results.
A future-proof sustainability approach starts with a clear sustainability strategy and positioning. We help you develop an ESG strategy that can withstand stakeholder scrutiny and is focused on long-term value creation. With an ESG Regulatory Scan, we identify which compliance obligations are relevant for your organisation, or we support you in shaping a voluntary VSME impact strategy. In addition, we set up data flows, KPIs and dashboards, so that ESG becomes truly manageable. Think of gaining insight into your current sustainability status, determining the main sources of CO2 emissions and drawing up an appropriate reduction plan.
We also assist in conducting life cycle assessments (LCAs) to make the sustainability of products transparent. Furthermore, we help integrate sustainability and climate risks into governance, risk management and decision-making. In the area of reporting and compliance, we translate laws and regulations, such as CSRD and ESRS, into workable processes and reports, including support.
Strengthening knowledge and ownership within teams through both open programmes and customised in-company training.
A tax strategy that aligns with your organisation’s sustainability ambitions.
Improving data quality, processes and internal controls in preparation for external assurance.
Legal advice for sustainable growth and impact.
Strengthening knowledge and ownership within teams through both open programmes and customised in-company training.
Improving data quality, processes and internal controls in preparation for external assurance.
A tax strategy that aligns with your organisation’s sustainability ambitions.
Legal advice for sustainable growth and impact.
Do you want to understand where your organisation stands and how to translate ESG into concrete strategy and implementation?
Under the new Packaging and Packaging Waste Regulation (PPWR), packaging that cannot demonstrate compliance may no longer be sold. Knowing where you stand is therefore no longer optional: understanding the rules is essential to keeping your products on the market and your organisation future-ready.
Making an impact is no longer the exclusive domain of foundations, non-profits or philanthropic funds.
There was an appealing challenge for Marijke Troost, programme manager Doenkracht at a.s.r., and Marjolein Breed, Doenkracht adviser at a.s.r. and former CSR manager at Aegon Nederland. With the merger of a.s.r. and Aegon, it was up to them to bring together the social programmes of the two insurers into one successful programme. And they succeeded, together with Impact House from Grant Thornton.
