{"id":9393,"date":"2026-01-31T01:44:38","date_gmt":"2026-01-30T23:44:38","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/sustainability-reporting-act-nabeg-austria-implements-csrd\/"},"modified":"2026-01-31T01:49:57","modified_gmt":"2026-01-30T23:49:57","slug":"sustainability-reporting-act-nabeg-austria-implements-csrd","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting-act-nabeg-austria-implements-csrd\/","title":{"rendered":"Sustainability Reporting Act (NaBeG): Austria implements CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9393\" class=\"elementor elementor-9393 elementor-9378\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a5c7cd e-flex e-con-boxed e-con e-parent\" data-id=\"5a5c7cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb4651 elementor-widget elementor-widget-text-editor\" data-id=\"1fb4651\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Summary:<\/b><\/p><ul><li>With the <b>Sustainability Reporting Act<\/b> (NaBeG), Austria has <b>nationally implemented the EU-CSRD<\/b>.<\/li><li>For many companies, sustainability reporting will thus become <b>gradually mandatory<\/b> and significantly more demanding than before.<\/li><li>Reports must be prepared according to ESRS standards, integrated into the <b>management report and be auditable<\/b> (audit-proof).<\/li><li>Even <b>companies not directly subject to reporting requirements<\/b> can be indirectly affected, e.g. by ESG data requests from customers, corporations or banks.<\/li><li>For ESG managers &amp; ESG consultants: Now <b>start pragmatically<\/b> with Materiality Assessment, IRO logic, clear roles\/processes and a reliable database.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-153682d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"153682d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72fa5b7 e-flex e-con-boxed e-con e-parent\" data-id=\"72fa5b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87658db elementor-widget elementor-widget-text-editor\" data-id=\"87658db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Austria has transposed the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">CSRD (Corporate Sustainability Reporting Directive)<\/a> into national law with the resolution of the National Council on January 21, 2026 &#8211; with the Sustainability Reporting Act (NaBeG). This makes it clear that sustainability reporting is no longer treated as a &#8220;nice-to-have&#8221;, but is gradually becoming a mandatory obligation for many companies. <\/p>\n<p>If you are an <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/is-esg-still-necessary-why-esg-managers-shouldnt-worry\/\">ESG manager<\/a> or provide <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">CSRD consulting<\/a>, the most important question is no longer &#8220;Is it coming?&#8221;, but:&nbsp;<span style=\"font-style: inherit;\"><b>How do I implement it pragmatically? Without chaos, without being overwhelmed, but with a clean result? <\/b><\/span><\/p>\n<p><\/p>\n<p>In this article, you will get an understandable overview of what the NaBeG means, who is affected and what steps you should take now.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dea19e4 elementor-widget elementor-widget-heading\" data-id=\"dea19e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the NaBeG and why is it important?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d313088 elementor-widget elementor-widget-text-editor\" data-id=\"d313088\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The NaBeG (Sustainability Reporting Act) is the Austrian law with which the <b>European sustainability reporting obligation<\/b> is implemented in Austria. The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a> stipulates throughout Europe how companies must report on sustainability in the future in order to make the data comparable, as with the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/linking-the-csrd-and-financial-report\/\">financial reports<\/a>. <\/p><p> <\/p><p>The NaBeG ensures that these EU requirements actually become mandatory in Austria, including clear rules on publication and auditing. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff9d8b elementor-widget elementor-widget-heading\" data-id=\"3ff9d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Why is the NaBeG relevant?\n\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a10407 elementor-widget elementor-widget-text-editor\" data-id=\"6a10407\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><span style=\"font-style: inherit; font-weight: inherit;\">ESG reports are standardized (less &#8220;marketing report&#8221;, more &#8220;proof&#8221;)<\/span><\/li><li><span style=\"white-space: normal;\">The requirements are significantly higher than before and data-driven with concrete KPIs<\/span><\/li><li><span style=\"white-space: normal;\">The sustainability data must be verifiable and comprehensible<\/span><\/li><li><span style=\"white-space: normal;\">Many companies will be indirectly affected (e.g. as suppliers)<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f5b165e e-flex e-con-boxed e-con e-parent\" data-id=\"f5b165e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12701f1 elementor-widget elementor-widget-heading\" data-id=\"12701f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Which organizations are affected by the NaBeG?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d93dc7 elementor-widget elementor-widget-heading\" data-id=\"0d93dc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Directly affected: Large companies<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a84eaf elementor-widget elementor-widget-text-editor\" data-id=\"3a84eaf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The NaBeG implements the CSRD logic: companies that exceed both of the following thresholds are therefore subject to reporting requirements:<\/p><ol><li>More than 1,000 employees<\/li><li>Over 450 million euros in turnover<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cccd795 elementor-widget elementor-widget-heading\" data-id=\"cccd795\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Indirectly affected: SMEs in the supply chain<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1180480 elementor-widget elementor-widget-text-editor\" data-id=\"1180480\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Small and medium-sized enterprises (SMEs) usually do not have to prepare full CSRD reports if they remain below the thresholds. However, most will <b>still have to provide ESG data<\/b> if their customers or suppliers subject to reporting requirements demand it. In addition, <span style=\"font-size: 1rem;\">banks are increasingly<\/span> <span style=\"font-style: inherit; font-weight: inherit;\">being encouraged to take ESG criteria into account when granting loans.<\/span>  <\/p><p>For smaller companies, the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/vsme-sustainability-report-mapping-the-material-esrs-topics\/\">VSME<\/a> is suitable as a voluntary, significantly smaller EU reporting standard. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f0ba23 e-flex e-con-boxed e-con e-parent\" data-id=\"3f0ba23\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb3d5d2 elementor-widget elementor-widget-heading\" data-id=\"eb3d5d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What must be included in the CSRD sustainability report?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac2b85 elementor-widget elementor-widget-text-editor\" data-id=\"4ac2b85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a> define what specifically needs to be included in a CSRD report. The updated draft of the &#8220;Simplified ESRS&#8221; (<a href=\"https:\/\/www.efrag.org\/en\/draft-simplified-esrs\" target=\"_blank\" rel=\"noopener\">as of December 2025<\/a>) still sees the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">CSRD reporting<\/a> as a core element of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">implementation of a <b>double Materiality Assessment<\/b><\/a>.<\/p><p>Subsequently, it is necessary to report on the &#8216;material&#8217; topics. In the course of the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">Omnibus<\/a>, however, the reporting requirements &#8211; in particular the number of <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-point-mapping-7-essential-tips-insights\/\">data points<\/a> &#8211; were significantly reduced and the <b><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/esrs-topic-structure-these-are-the-planned-changes\/\">ESRS topic structure<\/a><\/b> adjusted. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27262f5 e-flex e-con-boxed e-con e-parent\" data-id=\"27262f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c8388f elementor-widget elementor-widget-heading\" data-id=\"8c8388f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Practical guide: What ESG managers should do now<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e028c70 elementor-widget elementor-widget-heading\" data-id=\"e028c70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1) Clarify impact<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f78e600 elementor-widget elementor-widget-text-editor\" data-id=\"f78e600\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sustainability managers of Austrian companies should clarify:<\/p><ul><li><span style=\"font-style: inherit; font-weight: inherit;\">Are we subject to CSRD?<\/span><\/li><li>From when?<\/li><li>Individual report or group report?<\/li><\/ul><p><i><b>Tip<\/b>: <span style=\"font-weight: inherit;\">Even if it only applies &#8220;later&#8221;: Start with the setup anyway. The effort is not in the writing, but in the collection of the data. <\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-935038d elementor-widget elementor-widget-heading\" data-id=\"935038d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2) Create a stakeholder map<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d635db6 elementor-widget elementor-widget-text-editor\" data-id=\"d635db6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Creating a sustainability report is the task of the ESG manager. But it can only be successful as a cross-departmental team. Because the data and information lie in the specialist departments.  <\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">Create a stakeholder map and list the requirements clearly:<\/span><\/p><ul><li><span style=\"font-style: inherit;\"><b>CFO \/ Finance<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\">: Wants security, comprehensible figures, little risk<\/span><\/li><li><b>Legal \/ Compliance<\/b>: Needs rules &amp; evidence<\/li><li><b>Purchasing \/ Supply Chain<\/b>: Requires supplier data<\/li><li><b>HR<\/b>: Has the key figures for the KPIs of the social topics<\/li><li><b>Management<\/b>: Should not only see sustainability as a cost factor, but also understand the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esg-business-case-why-sustainability-pays-off-for-smes\/\">business case<\/a>. In addition, the <a href=\"https:\/\/csrd.substack.com\/i\/181186248\/praxistipp-ambitionsniveau-fur-deinen-esg-bericht\" target=\"_blank\" rel=\"noopener\">level of ambition<\/a> for the report should be clarified.<\/li><\/ul><p><i><strong>Insight<\/strong>: <span style=\"font-weight: inherit;\">CSRD is an internal change project. If you only treat it as an ESG topic, you will lose. <\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5199ce5 elementor-widget elementor-widget-heading\" data-id=\"5199ce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3) Perform Materiality Assessment<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c81d803 elementor-widget elementor-widget-text-editor\" data-id=\"c81d803\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Many see materiality as a mandatory exercise, but overlook the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-materiality-analysis-strategic-tool-for-companies\/\">strategic potential of the DMA<\/a>. The Top-Down Approach allows you to focus on the most relevant topics for the company and the industry in the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">Materiality Assessment<\/a>. This is an efficient way to achieve a result.<\/p><p>In addition, there are valuable aids such as the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\">Materiality Assessment Excel Template<\/a>, the AI-supported <a href=\"https:\/\/materialitymaster.com\/\" target=\"_blank\" rel=\"noopener\">Materiality Master<\/a> software or <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-workshop-4h\/\">Materiality Assessment Workshops<\/a>.<\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">The Materiality Assessment decides which data you really have to report and which not. So it&#8217;s a complexity reduction tool. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33356ce elementor-widget elementor-widget-heading\" data-id=\"33356ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4) Software decision<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ef77e elementor-widget elementor-widget-text-editor\" data-id=\"03ef77e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Consider whether you want to purchase <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/software-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">ESG software<\/a> for NaBeG reporting or not. A software solution can save considerable time, especially in the data collection process, and usually also creates audit security.<\/p><p>The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-software-selection-guide-for-companies\/\">CSRD software selection guide<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/esg-tool-selection-valuation-model\/\">ESG tool selection assessment model<\/a> will help you find your way around the jungle of CSRD solutions. <\/p><p>However, it is also possible to create a CSRD report without software.<\/p><p>Tip: We have already supported numerous companies in selecting suitable ESG software. <a href=\"https:\/\/outlook.office.com\/book\/CSRTools@csr-tools.com\/\" target=\"_blank\" rel=\"noopener\">Contact us<\/a> if you would like to benefit from our knowledge.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fabd851 elementor-widget elementor-widget-heading\" data-id=\"fabd851\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">5) Find contact persons and inventory data sources <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e68e0e7 elementor-widget elementor-widget-text-editor\" data-id=\"e68e0e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If no software is used, the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esrs-data-points-and-other-csrd-aids\/\">EFRAG data point list<\/a> can serve as a basis or you can create a simple table with the following columns yourself:<\/p><ul><li>ESRS topic<\/li><li>KPI \/ data point<\/li><li>Data source<\/li><li>Data quality<\/li><li>Data owner<\/li><li>Availability<\/li><\/ul><div>This table serves as the basis for the gap analysis. This is the moment when it becomes visible: <span style=\"font-size: 1rem;\">which data exists,<\/span> <span style=\"font-size: 1rem;\">which is only &#8220;estimated&#8221;,<\/span> <span style=\"font-size: 1rem;\">which no one owns, and<\/span> <span style=\"font-size: 1rem;\">which IT systems are missing.<\/span> <span style=\"font-size: 1rem;\"><br><\/span><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5b9d18 elementor-widget elementor-widget-heading\" data-id=\"a5b9d18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">6) Consider auditability early on<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9dd2b63 elementor-widget elementor-widget-text-editor\" data-id=\"9dd2b63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The audit aspect is often underestimated. <span style=\"font-style: inherit; font-weight: inherit;\">If an auditor later asks during the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\">CSRD audit<\/a>:<\/span><\/p><ul><li><span style=\"font-style: inherit; font-weight: inherit;\">&#8220;<\/span>Why is this topic material?&#8221;<\/li><li><span style=\"font-style: inherit; font-weight: inherit;\">&#8220;Where does the number come from?&#8221;<\/span><\/li><li>&#8220;Who approved it?&#8221;<\/li><li>&#8220;How is it calculated?&#8221;<\/li><\/ul><p>&#8230;and you have no answer, this can become a big problem.<\/p><p><i><b>Practical tip<\/b>: <span style=\"font-weight: inherit;\">Define the<\/span><span style=\"font-weight: inherit;\"> calculation logic; the<\/span> <span style=\"font-weight: inherit;\">data source; the<\/span><span style=\"font-weight: inherit;\"> approval process and the<\/span> <span style=\"font-weight: inherit;\">versioning \/ documentation for each KPI.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99b01ea elementor-widget elementor-widget-heading\" data-id=\"99b01ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">7) Progress is more important than perfection<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-174f11d elementor-widget elementor-widget-text-editor\" data-id=\"174f11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The creation of a sustainability report to fulfill the NaBeG in Austria is a process. In the first reporting year, not all data points may be available yet. As long as you deal with this transparently, it is not a problem.   <\/p><p>D<span style=\"font-style: inherit; font-weight: inherit;\">epending on the<\/span> <a style=\"font-style: inherit; font-weight: inherit; background-color: #ffffff;\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/developing-a-sustainability-strategy-the-practical-guide\/\">sustainability strategy<\/a> <span style=\"font-style: inherit; font-weight: inherit;\">and reporting ambition level, the report can be an opportunity to actively position yourself on the topic of ESG or initially only meet the minimum requirements in order to be compliant.<\/span><\/p><p><i><b>Tip: If your company actively communicates about sustainability, observe the <a href=\"http:\/\/EmpCo-Richtlinie:%20Alles%20was%20du%20jetzt%20wissen%20musst\">EmpCo Directive<\/a>.<\/b><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f6dc6df e-flex e-con-boxed e-con e-parent\" data-id=\"f6dc6df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2464cc elementor-widget elementor-widget-heading\" data-id=\"b2464cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion: NaBeG brings clarity<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34195f8 elementor-widget elementor-widget-text-editor\" data-id=\"34195f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With the NaBeG it is clear: Austria is taking the CSRD path in a binding manner. For ESG managers, this means above all one thing: structure beats actionism. <\/p><div>While the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\">CSRD implementation in Germany<\/a> is still pending, there is clarity in Austria.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Summary: With the Sustainability Reporting Act (NaBeG), Austria has nationally implemented the EU-CSRD. For many companies, sustainability reporting will thus [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9387,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"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":"default","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":""}},"footnotes":""},"categories":[39,42,40],"tags":[],"class_list":["post-9393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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