{"id":106054,"date":"2024-07-17T06:43:45","date_gmt":"2024-07-17T06:43:45","guid":{"rendered":"https:\/\/barc.com\/?post_type=news&#038;p=106054"},"modified":"2025-04-28T05:40:20","modified_gmt":"2025-04-28T05:40:20","slug":"studie-zu-esg-reporting","status":"publish","type":"news","link":"https:\/\/barc.com\/de\/news\/studie-zu-esg-reporting\/","title":{"rendered":"Studie zu ESG-Reporting: Regulatorische Auflagen stellen Unternehmen vor gro\u00dfe Herausforderungen"},"content":{"rendered":"\n<p><strong>W\u00fcrzburg, 17. Juli 2024<\/strong> \u2013 BARC hat die Studie \u201e<a href=\"https:\/\/barc.com\/de\/research\/esg-sustainability-reporting-2025\/\">The State of ESG and Sustainability Reporting&#8220;<\/a> ver\u00f6ffentlicht. Sie bietet wertvolle Einblicke in aktuelle Herausforderungen und Empfehlungen f\u00fcr Unternehmen, die ihre ESG-Berichtspflicht bis 2025 und dar\u00fcber hinaus erf\u00fcllen m\u00fcssen.<\/p>\n\n\n\n<p>Chris Neubauer, Co-Autor der Studie, kommentiert: \u201eESG-Reporting entwickelt sich rasant, und Unternehmen m\u00fcssen sich anpassen, um den steigenden regulatorischen Anforderungen gerecht zu werden. Unsere Studie zeigt, dass der Bedarf an Ressourcen und besseren Softwarel\u00f6sungen entscheidend ist, um die Herausforderungen zu meistern und nachhaltigen Erfolg zu sichern.\u201c<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"851\" src=\"https:\/\/barc.com\/wp-content\/uploads\/2024\/07\/240711-ESG-Studie-Infographic-SMT-6-1024x851.jpg\" alt=\"\" class=\"wp-image-106055\" srcset=\"https:\/\/barc.com\/wp-content\/uploads\/2024\/07\/240711-ESG-Studie-Infographic-SMT-6-1024x851.jpg 1024w, https:\/\/barc.com\/wp-content\/uploads\/2024\/07\/240711-ESG-Studie-Infographic-SMT-6-300x249.jpg 300w, https:\/\/barc.com\/wp-content\/uploads\/2024\/07\/240711-ESG-Studie-Infographic-SMT-6-768x638.jpg 768w, https:\/\/barc.com\/wp-content\/uploads\/2024\/07\/240711-ESG-Studie-Infographic-SMT-6-600x499.jpg 600w, https:\/\/barc.com\/wp-content\/uploads\/2024\/07\/240711-ESG-Studie-Infographic-SMT-6.jpg 1529w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Wichtige Erkenntnisse und Ergebnisse<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>ESG-Berichtsstandards:<\/strong> Die European Sustainability Reporting Standards (ESRS) werden von 68 Prozent der Unternehmen genutzt, gefolgt von den GRI Standards (28 Prozent) und den IFRS SDS (23 Prozent). Europa favorisiert ESRS (74 Prozent), w\u00e4hrend Nordamerika GRI (50 Prozent) und SASB (38 Prozent) bevorzugt.<\/li>\n\n\n\n<li><strong>Status Quo des ESG-Reporting:<\/strong> Bis 2023 haben 42 Prozent der Unternehmen ihren ersten ESG-Bericht ver\u00f6ffentlicht, weitere 20 Prozent planen dies bis 2024. Insbesondere im Banken- und Finanzsektor (67 Prozent) und in Europa (47 Prozent) wird die ESG-Berichterstattung bereits st\u00e4rker genutzt. Die DACH-Region zeigt sich noch zur\u00fcckhaltender (41 Prozent).<\/li>\n\n\n\n<li><strong>Motivation:<\/strong> Haupttreiber sind die Reputation bei Kunden, regulatorische Anforderungen und interne Prozessverbesserungen. Der Fokus auf regulatorische Compliance stieg von 38 Prozent in 2023 auf 59 Prozent in 2024.<\/li>\n\n\n\n<li><strong>Verantwortung:<\/strong> Die Verantwortung f\u00fcr ESG-Reporting liegt zunehmend bei spezialisierten ESG-\/Nachhaltigkeitsabteilungen (33%), +12% im Vergleich zum Vorjahr. Finanzabteilungen (34%) und andere Abteilungen (33%) sind \u00e4hnlich oft verantwortlich.<\/li>\n\n\n\n<li><strong>Herausforderungen:<\/strong> 42 Prozent der Unternehmen k\u00e4mpfen mit Ressourcenmangel, und der Umgang mit mehreren Datenquellen stellt f\u00fcr ebenso viele ein Problem dar. 38 Prozent berichten \u00fcber Probleme mit der Datenqualit\u00e4t.<\/li>\n\n\n\n<li><strong>Softwarel\u00f6sungen:<\/strong> Die Integration von ESG-Software in bestehende IT-Infrastrukturen ist f\u00fcr 37 Prozent der Unternehmen problematisch, und 33 Prozent fehlen interne Ressourcen.<\/li>\n\n\n\n<li><strong>Verbesserungspotenzial:<\/strong> 60 Prozent der Teilnehmer sehen erhebliches Potenzial bei der Datenintegration und dem KPI-Management.<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/barc.com\/de\/research\/esg-sustainability-reporting-2025\/\">Weitere Informationen zur Studie finden Sie hier<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/barc.com\/de\/infografik-esg-sustainability-reporting-2025\/\">Die Infografik zur Studie finden Sie hier<\/a><\/p>\n\n\n\n<p>Die Studie kann dank des Sponsorings von <a href=\"https:\/\/www.board.com\/de\" rel=\"noopener\">Board<\/a>, <a href=\"https:\/\/www.jedox.com\/de\/\" rel=\"noopener\">Jedox<\/a>, <a href=\"https:\/\/www.lucanet.com\/de\/\" rel=\"noopener\">LucaNet<\/a>, <a href=\"https:\/\/www.qlik.com\/de-de\" rel=\"noopener\">Qlik <\/a>und <a href=\"https:\/\/www.wolterskluwer.com\/de-de\" rel=\"noopener\">Wolters Kluwer<\/a> kostenfrei zur Verf\u00fcgung gestellt werden.<\/p>\n","protected":false},"featured_media":41906,"template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"categories":[608,468],"class_list":["post-106054","news","type-news","status-publish","has-post-thumbnail","hentry","category-esg","category-cpm-planning"],"acf":[],"_links":{"self":[{"href":"https:\/\/barc.com\/de\/wp-json\/wp\/v2\/news\/106054","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barc.com\/de\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/barc.com\/de\/wp-json\/wp\/v2\/types\/news"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barc.com\/de\/wp-json\/wp\/v2\/media\/41906"}],"wp:attachment":[{"href":"https:\/\/barc.com\/de\/wp-json\/wp\/v2\/media?parent=106054"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barc.com\/de\/wp-json\/wp\/v2\/categories?post=106054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}