Why the DNK is an important step

The decision to adopt the DNK underscores how deeply sustainability is strategically embedded within the company. Sustainability became a core element of the corporate strategy as early as 2019. The new report builds on previous activities and is intended to document progress every two years going forward.

Managing Director Andreas Schauerte explains: “Our new sustainability strategy is based on a comprehensive development process. The materiality and stakeholder analyses were particularly helpful in this regard, as they identified clear objectives and measures for us.”

Strategic goals and measures

Kaltwasser Kommunikation focuses on four key areas:

• Strategy: Actively shaping the communicative contribution to future-oriented topics such as the circular economy, energy, mobility and sustainable construction.
• Process management: Engaging stakeholders more closely through stakeholder analyses and surveys.
• Environment: Conserving resources and reducing emissions both in operations and through raising staff awareness.
• Society: Promoting work-life balance and strengthening physical and mental health, amongst other things.

Focus on four SDGs as strategic guidelines

The agency aligns itself with four United Nations Sustainable Development Goals (SDGs) to make optimal use of its levers for sustainable development:

• Sustainable cities and communities (SDG 11): Expanding communication on sustainable technologies and infrastructure.
• Decent Work and Economic Growth (SDG 8): Strengthening corporate culture and innovative capacity, supporting forward-looking projects.
• Quality education (SDG 4): Further development and training of staff.
• Sustainable Consumption and Production (SDG 12): Reducing resource consumption.

Sustainability as a long-term commitment

With its DNK declaration for 2023, Kaltwasser Kommunikation is sending a strong signal regarding transparency, strategic development and social responsibility. The German Sustainability Code is a voluntary standard for sustainability reporting. Its criteria cover many of the requirements of the EU’s Corporate Sustainability Reporting Directive (CSRD) and are based on internationally recognised standards such as GRI.  

Reporting obligations from 2025: What companies need to know

Particularly in times of increasing requirements under the Corporate Sustainability Reporting Directive (CSRD), sustainability reporting is becoming a strategic success factor. Kaltwasser Kommunikation demonstrates how companies can not only meet legal requirements but also actively contribute to transformation through a structured and transparent approach.

From 2025, the reporting obligation will apply to companies

• with 250 or more employees
• and a balance sheet total of more than 25 million euros
• or an annual turnover of more than 50 million euros for the 2024 financial year.

SMEs will also soon have to comply: listed companies must report on the 2026 financial year in 2027. For all other SMEs, a standard for voluntary reporting is currently being agreed by the EU (VSME: Voluntary Small and Medium-sized Enterprises Standard).

The EU will decide in 2025 on an adjustment to the reporting requirements (Omnibus Regulation). From 2028, companies with over 1,000 employees and at least €50 million in turnover or a balance sheet total of €25 million will be subject to reporting requirements.

Those who start now can take their time to prepare, raise awareness among their employees and firmly embed sustainability within the company.