Dr Jonas Löher explained at the regional conference of SME consultants in Essen at the end of November how sustainability reporting obligations affect the day-to-day operations of small and medium-sized enterprises. Although large companies, in particular, will have to provide information on their sustainability in future, this also indirectly affects smaller companies, for example, if they are suppliers.
The information is also becoming increasingly important for borrowing. At the same time, many companies still hardly systematically record emissions data.
