Familienunternehmen und Nachhaltigkeit

Wir unterstützen Familienunternehmen dabei, nachhaltiges Wachstum zu erreichen, das sich positiv auf Wirtschaft und Gesellschaft auswirkt

Nachhaltigkeit: Jetzt ist der Zeitpunkt

Familienunternehmen fühlen sich häufig verpflichtet, nachhaltig zu wirtschaften und dabei sowohl einen wirtschaftlichen als auch einen gesellschaftlichen Nutzen zu schaffen. Während Nachhaltigkeit oft als "Lippenbekenntnis" angesehen wird, wird sie zunehmend als geschäftliche Notwendigkeit anerkannt.

Nachhaltigkeit als Chance für Innovation

Die 27. CEO Survey 2024 von PwC ergab, dass nur 52 % der befragten CEOs aus der Privatwirtschaft angaben, Fortschritte bei der Innovation neuer, klimafreundlicher Produkte, Dienstleistungen oder Technologien gemacht zu haben, verglichen mit 72 % der Befragten aus börsennotierten Unternehmen. Nachhaltiges Handeln ist nicht nur ethisch richtig, sondern eröffnet auch Chancen für Innovation und langfristige Wertschöpfung.

Nachhaltigkeitsberichterstattung

Die Umsetzung der Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD - Corporate Sustainability Reporting Directive) stellt einen bedeutenden Wandel in der Nachhaltigkeitsberichterstattung dar und weitet die Berichtspflichten auf private Unternehmen aus. PwC verfügt über die Expertise, das Wissen und die Erfahrung Sie auf Ihrem Weg zu unterstützen, wo immer Sie sind. Prüfen Sie, ob Ihr Unternehmen von der CSRD betroffen ist.

Ist Ihr Unternehmen von der CSRD betroffen?

Ist Ihr Unternehmen bereit für die CSRD?

Verwenden Sie dieses einfache Tool, um den CSRD-Status Ihres Unternehmens zu ermitteln ¹

EU regulation

Is the legal entity listed via debt or equity on an EU regulated market?

Yes No

Company structure

Does your company have subsidiaries?

Yes No

Turnover

Is your company’s EU net turnover greater than €150m (in each of the last two consecutive financial years)?

Yes No

Company with subsidiaries

Cumulative for the parent and its subsidiaries (including non-EU subsidiaries), select all that apply for two consecutive financial years:

More than 250 employees Net turnover > €50m² Balance sheet total > €25m Done

Company without subsidiaries

Select all that apply for two consecutive financial years:

More than 250 employees Net turnover > €50m² Balance sheet total > €25m Done

EU branch

Does your company have an EU branch (with > €50m net turnover in EU) or an EU subsidiary in scope of reporting under the CSRD?

Yes No

Small-Medium Enterprise

Is your company a listed Small-Medium Enterprise (SME)?

Yes No

Based on the responses you selected, your business will have to report under the CSRD and we can help.Please contact the CSRD specialist in your area to discuss your company’s specific requirements in more detail:

What next?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec quis ex id odio fermentum placerat. In hac habitasse platea dictumst. Morbi facilisis tellus sit amet vulputate viverra.

Talk to:

Przemysław Paprotny

Partner, PwC Poland

Tel: +48 502 184 766

Email me

For more related content, check out our latest thought leadership.

Based on the responses you selected, your business is likely not in scope of the CSRD at this time, but the reporting requirements are constantly evolving. We encourage you to contact the CSRD specialist in your country to discuss your company’s specific requirements in more detail:

What next?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec quis ex id odio fermentum placerat. In hac habitasse platea dictumst. Morbi facilisis tellus sit amet vulputate viverra.

Talk to:

Przemysław Paprotny

Partner, PwC Poland

Tel: +48 502 184 766

Email me

For more related content, check out our latest thought leadership.

Country	First Name	Last name	Title	Phone	Phone	Email address	Image URL (take from LinkedIn profile if there is no bio on pwc.com)	Secondary copy	LinkedIn
Austria	Agatha	Kalandra	Partner, PwC Austria	+43 1 501882965	+43 1 501882965	agatha.kalandra@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Agatha-Kalandra.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/agatha-kalandra-3b1457/
Belgium	Marc	Daelman	Partner, PwC Belgium	+32 477 50 00 38	+32 477 50 00 38	marc.daelman@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Marc-Daelman.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/marc-daelman-a218a6b/?originalSubdomain=be
Bulgaria	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Croatia	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Czech Republic	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Denmark	Susanne	Stormer	Partner, PwC Denmark	+45 23 34 62 83	+45 23 34 62 83	susanne.stormer@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Susanne-Stormer.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/susannestormer/
Estonia	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Finland	Jussi	Nokkala	Partner, PwC Finland	+358 50 3548381	+358 50 3548381	jussi.nokkala@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Jussi-Nokkala.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/jussinokkala/
France	Amélie	Jeudi de Grissac	Partner, PwC France	+33 6 76 06 26 75	+33 6 76 06 26 75	amelie.jeudi.de.grissac@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Amelie-Jeudi.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/amelie-jeudi-de-grissac-35266b2/
Germany	Nicolette	Behncke	Partner, PwC Germany	+49 69 95855555	+49 69 95855555	nicolette.behncke@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Nicolette-Behncke.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/nicolette-behncke/
Greece	Dimitrios	Sakipis	Director, PwC Greece	+30 694 045 6552	+30 694 045 6552	dimitrios.sakipis@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Dimitris-Sakipis.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/dimitris-sakipis/
Hungary	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Ireland	Fidelma	Boyce	Partner, PwC Ireland	+353 86 812 8831	+353 86 812 8831	fidelma.boyce@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Fidelma-Boyce.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/fidelma-boyce-5641b53/
Italy	Gaia	Giussani	Partner, PwC Italy	+39 346 503 3416	+39 346 503 3416	gaia.giussani@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Gaia-Giussani.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/gaia-giussani-76b33716/
Latvia	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Lithuania	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Luxembourg	Julien	Melotte	Partner, PwC Luxembourg	+352 49 48 48 3582	+352 49 48 48 3582	julien.melotte@pwc.lu	/content/dam/pwc/gx/en/csrd/contacts/Julien-Melotte.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/julien-melotte-729a4745/
Malta	Norbert	Vella	Partner, PwC Malta	+356 9945 3843	+356 9945 3843	norbert.vella@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Norbert-Vella.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/norbert-vella/
Netherlands	Alexander	Spek	Partner, PwC Netherlands	+31 6 20398982	+31 6 20398982	alexander.spek@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Alexander-Spek.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/alexander-spek-8978775/
Poland	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Portugal	Maria	Borges Reis	Manager, PwC Portugal	+351 910 626 227	+351 910 626 227	maria.borges.reis@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Maria-Borges-Reis.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/maria-borges-reis-75499412b/
Republic of Cyprus	Constantinos	Taliotis	Partner, PwC Cyprus	+357 99 567021	+357 99 567021	c.taliotis@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Constantinos-Taliotis.png	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/constantinos-taliotis-a9271217b/
Romania	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Slovakia	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Slovenia	Monica	Movileanu	Partner, PwC Central and Eastern Europe	+40 730 404 333	+40 730 404 333	monica.movileanu@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Monica_Movileanu.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/monica-movileanu-51576345/
Spain	Sergio	Mateos	Director, PwC Spain	+34 696 35 39 70	+34 696 35 39 70	sergio.mateos.orcajo@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Sergio-Mateos.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/sergio-mateos-orcajo-83460023/
Sweden	Mikael	Scheja	Partner, PwC Sweden	+46 10 213 30 38	+46 10 213 30 38	mikael.scheja@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Mikael-Scheja.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/mikael-scheja-9b33a117/
Africa	Renitha	Dwarika	Partner, PwC Africa	+27 11 797 4920	+27 11 797 4920	renitha.dwarika@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Renitha-Dwarika.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://linkedin.com/in/renitha-dwarika-14b0a924
Australia	Katelyn	Bonato	Partner, PwC Australia	+61 402 941 913	+61 402 941 913	katelyn.bonato@au.pwc.com	/content/dam/pwc/gx/en/csrd/contacts/katelyn-bonato.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/katelyn-peck-bonato-b66ab876/
Brazil	Maurício	Colombari	Partner, PwC Brazil	+55 11 36742165	+55 11 36742165	mauricio.colombari@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Mauricio-Colombari.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/mauricio-colombari-319b1281/
Canada	Paul	Feetham	Partner, Canada	+1 416 365 8161	+1 416 365 8161	paul.feetham@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Paul-Feetham.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/paul-feetham/
China/Hong Kong	Loretta	Fong	Partner, PwC Hong Kong	+852 2289 1314	+852 2289 1314	loretta.wh.fong@hk.pwc.com	/content/dam/pwc/gx/en/csrd/contacts/loretta-fong.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/loretta-fong-99b39711/
India	Sumit	Seth	Partner, PwC India	+91 90044 38650	+91 90044 38650	sumit.seth@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Sumit-Seth.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/sumit-seth8/
Japan	Wei	Ku	Partner, PwC Japan	+81 80 3721 9379	+81 80 3721 9379	wei.k.ku@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Wei-Edward-Ku.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/wei-edward-ku/
Middle East	Azzah	Fawzi	Partner, PwC Middle East	+971 50 174 2472	+971 50 174 2472	azzah.fawzi@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Azzah-Fawzi.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/azzah-fawzi-3a0a6852/
Singapore	Eu-Lin	Fang	Partner, PwC Singapore	+65 9817 8213	+65 9817 8213	eu-lin.fang@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Eu-Lin-Fang.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/eu-lin-fang-216a4834/
South Korea	Jin-Kyu	Lee	Partner, PwC Korea	+82 2 3781 9105	+82 2 3781 9105	jin-kyu.lee@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Jinkyu-Lee.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/jinkyu-lee-45a05055/
Switzerland	Christophe	Bourgoin	Partner, PwC Switzerland	+41 58 792 25 37	+41 58 792 25 37	christophe.d.bourgoin@pwc.ch	/content/dam/pwc/gx/en/csrd/contacts/Christophe-Bourgioun.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/christophebourgoin/
United Kingdom	Lynne	Baber	Partner, PwC UK	+44 7809 756065	+44 7809 756065	lynne.r.baber@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Lynne-Baber.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/lynne-baber-35a32916/
United States	Kevin	O'Connell	Partner, PwC US	+1 617 901 6373	+1 617 901 6373	kevin.w.oconnell@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Kevin-OConnell.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/kevinoconnellpwc/
My region is not listed above	Nadja	Picard	Partner, PwC Germany	+49 69 95855555	+49 69 95855555	nadja.picard@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Nadja-Picard.jpeg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/nadja-picard-44762918/
Norway	Hanne	Løvstad	Partner, PwC Norway	+47 96 70 00 00	+47 96 70 00 00	hanne.lovstad@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Hanne-Lovstad.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/hanne-l%C3%B8vstad-ab30564/
Turkey	Evren	Sezer	Partner, PwC Turkey	+90 533 282 11 40	+90 533 282 11 40	evren.sezer@pwc.com	/content/dam/pwc/gx/en/csrd/contacts/Evren-Sezer.jpg	Contact information for your local CSRD specialist is provided to the right.	https://www.linkedin.com/in/evrensezer/

^{1. Wichtig: Jede juristische Person innerhalb einer Gruppe, und nicht nur die oberste Muttergesellschaft, muss alle Fragen im Tool beantworten, um ihren potenziellen CSRD-Status zu verstehen.} ^{2. The Delegated Act (DA) amending the Accounting Directive to adjust the size criteria for micro, small, medium-sized, and large undertakings or groups has been published in the Official Journal following the end of the scrutiny period. The DA is part of the European Commission’s journey to reduce reporting requirements in the EU, alike the proposal for a decision amending the CSRD to postpone the second set of ESRS, and adjust the size thresholds (balance sheet and net turnover) by around 25%, reducing the scope of application of the Accounting Directive, the CSRD, and the Taxonomy Regulation. EU Member States are to apply the new thresholds at the latest from FY2024 and have the option to allow undertakings to apply the provisions from FY2023. Please contact the CSRD specialist in your territory to discuss your company’s specific requirements in more detail.}