{"id":9611,"date":"2026-03-10T22:09:36","date_gmt":"2026-03-10T20:09:36","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/sustainability-transformation-monitor-2026-what-the-study-means-for-smes\/"},"modified":"2026-03-10T22:10:49","modified_gmt":"2026-03-10T20:10:49","slug":"sustainability-transformation-monitor-2026-what-the-study-means-for-smes","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-transformation-monitor-2026-what-the-study-means-for-smes\/","title":{"rendered":"Sustainability Transformation Monitor 2026: What the study means for SMEs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9611\" class=\"elementor elementor-9611 elementor-9601\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac71d90 e-flex e-con-boxed e-con e-parent\" data-id=\"ac71d90\" 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-adfbc5f elementor-widget elementor-widget-text-editor\" data-id=\"adfbc5f\" 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>Bertelsmann Stiftung, together with Stiftung Mercator, the University of Hamburg and the Peer School for Sustainable Development, has published the Sustainability Transformation Monitor 2026 (STM26). The <a href=\"https:\/\/www.bertelsmann-stiftung.de\/en\/publications\/publication\/did\/insight-brief-sustainability-transformation-monitor-2026\" target=\"_blank\" rel=\"noopener\">study<\/a> is one of the most comprehensive assessments of the sustainability transformation in Germany. Based on a survey of 822 organizations from the real economy and the financial sector, the study paints a nuanced picture: the structures are in place, but momentum is fading.  <\/p><p>In this article, we put the key findings into context for <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/is-esg-still-necessary-why-esg-managers-shouldnt-worry\/\">ESG managers<\/a> and <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">consultancies<\/a> and derive concrete next steps\u2014especially for small and medium-sized enterprises (SMEs).<\/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-b7d8d41 e-grid e-con-boxed e-con e-parent\" data-id=\"b7d8d41\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbed1e9 elementor-widget elementor-widget-counter\" data-id=\"bbed1e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Organizations surveyed <\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"822\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b9a41 elementor-widget elementor-widget-counter\" data-id=\"c1b9a41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Anchored at management level<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"70\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98cb242 elementor-widget elementor-widget-counter\" data-id=\"98cb242\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">report despite the removal of the obligation<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"75\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"> %<\/span>\n\t\t\t<\/div>\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-0bcb295 e-flex e-con-boxed e-con e-parent\" data-id=\"0bcb295\" 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-8204b88 elementor-widget elementor-widget-heading\" data-id=\"8204b88\" 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\">The 6 key takeaways from the Sustainability Transformation Monitor<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-397d37e elementor-widget elementor-widget-heading\" data-id=\"397d37e\" 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\">1. From new beginnings to consolidation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fc48ad elementor-widget elementor-widget-text-editor\" data-id=\"2fc48ad\" 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 is structurally embedded in many companies: around 70% have placed responsibility at board or executive management level. Sustainability management has become standard practice. However, STM26 shows a clear slowdown: the share of companies actively planning a strategic approach has fallen by around ten percentage points. That\u2019s not entirely negative: six of those ten points are companies that have since implemented their plans. But four percentage points are companies that have put their plans on hold.    <\/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-1a3653c elementor-alert-info elementor-widget elementor-widget-alert\" data-id=\"1a3653c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\t\t\t<span class=\"elementor-alert-title\">What this means for SMEs<\/span>\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">Momentum is still strongest in the mid-market. If you build structures now, you\u2019ll be among the frontrunners\u2014not the laggards. <\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16bc8d8 elementor-widget elementor-widget-heading\" data-id=\"16bc8d8\" 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\">2. More climate data, but transition plans are stagnating<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-657cd35 elementor-widget elementor-widget-text-editor\" data-id=\"657cd35\" 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>86% of the surveyed companies and banks now record their greenhouse gas emissions at least in part. The scope of data collection is growing; large companies in particular are increasingly including upstream and downstream stages of the value chain. 59% of companies have set climate targets. Among banks, this share has even risen from 46% to 65%.   <\/p><p>The problem: concrete plans for how these targets will be achieved are stagnating. Around 41% of companies are still \u201cin planning.\u201d And biodiversity remains a niche topic\u2014only a few companies address it in any substantive way.  <\/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-3eecc72 elementor-widget elementor-widget-heading\" data-id=\"3eecc72\" 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\">3. Sustainability is losing internal priority<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8735ee elementor-widget elementor-widget-text-editor\" data-id=\"b8735ee\" 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>This may be the study\u2019s most alarming finding: for 59% of companies, current social and political debates are causing sustainability to lose importance internally. The drivers are shifting dramatically: <\/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-bd4ef23 elementor-widget elementor-widget-image\" data-id=\"bd4ef23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"797\" height=\"219\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2026-03-10-at-17.25.50.png\" class=\"attachment-large size-large wp-image-9604\" alt=\"Sustainability Transformation Monitor - Faktoren\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2026-03-10-at-17.25.50.png 797w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2026-03-10-at-17.25.50-300x82.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2026-03-10-at-17.25.50-768x211.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot-2026-03-10-at-17.25.50-600x165.png 600w\" sizes=\"(max-width: 797px) 100vw, 797px\" \/>\t\t\t\t\t\t\t\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-2d23d8c e-flex e-con-boxed e-con e-parent\" data-id=\"2d23d8c\" 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-b7e08d0 elementor-widget elementor-widget-text-editor\" data-id=\"b7e08d0\" 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>Especially relevant: <b>83%<\/b> of companies still see <b>no viable <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esg-business-case-why-sustainability-pays-off-for-smes\/\">business case for sustainability<\/a><\/b>. While 43% recognize financial added value, they believe it still falls short of the associated costs.  <\/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-5834cbb e-flex e-con-boxed e-con e-parent\" data-id=\"5834cbb\" 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-484a99b elementor-widget elementor-widget-heading\" data-id=\"484a99b\" 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\">4. Banks as transformation partners, but relevance is declining<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df5c2a1 elementor-widget elementor-widget-text-editor\" data-id=\"df5c2a1\" 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 still plays a secondary role as a catalyst in financing practice: only 30% of companies and 37% of banks rate sustainability as important in their joint discussions\u2014and the trend is downward in both groups. All surveyed major banks already see themselves as transformation partners, but around two thirds of mid-sized and smaller institutions are still building their capabilities. <\/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-5df99e7 e-flex e-con-boxed e-con e-parent\" data-id=\"5df99e7\" 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-a1169bb elementor-widget elementor-widget-heading\" data-id=\"a1169bb\" 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\">5. Willingness to report remains high, even without an obligation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b939e9 elementor-widget elementor-widget-text-editor\" data-id=\"6b939e9\" 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>Despite the omnibus procedure and the uncertainty associated with it, a surprisingly clear picture emerges:<\/p><ul><li>75% of companies that will no longer fall under the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">CSRD<\/a> in the future want to continue reporting voluntarily.<\/li><li>59% of companies that will be subject to reporting requirements from 2027 already feel well or very well prepared for the CSRD.<\/li><li>The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\">VSME standard is gaining significant importance<\/a> among companies with up to 1,000 employees and is rated mostly positive in terms of cost-benefit.<\/li><li>55% of companies that want to report under VSME already feel well positioned to do so. There are also numerous practical aids, such as the <a href=\"https:\/\/csr-tools.com\/nachhaltigkeitsbericht-template-fuer-kmus\/\">VSME reporting template<\/a> or the <a href=\"https:\/\/csr-tools.com\/en\/vsme-data-point-list\/\">VSME data point list<\/a>. <\/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-6d5de2c elementor-alert-info elementor-widget elementor-widget-alert\" data-id=\"6d5de2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"alert.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-alert\" role=\"alert\">\n\n\t\t\t\t\t\t<span class=\"elementor-alert-title\">Key takeaway<\/span>\n\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-alert-description\">The message is clear: most companies have understood that sustainability reporting is not a temporary trend. Those who have built structures want to use them\u2014regardless of legal requirements. <\/span>\n\t\t\t\n\t\t\t\t\t\t<button type=\"button\" class=\"elementor-alert-dismiss\" aria-label=\"Dismiss this alert.\">\n\t\t\t\t\t\t\t\t\t<span aria-hidden=\"true\">&times;<\/span>\n\t\t\t\t\t\t\t<\/button>\n\t\t\t\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-4848385 e-flex e-con-boxed e-con e-parent\" data-id=\"4848385\" 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-5dda4c7 elementor-widget elementor-widget-heading\" data-id=\"5dda4c7\" 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\">6. Sustainability has arrived in investment practice<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a747d42 elementor-widget elementor-widget-text-editor\" data-id=\"a747d42\" 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>Almost all surveyed investors (96%) pursue overarching approaches to responsible investing, and 93% have formal exclusion policies. 74% explicitly market their products as ESG-compliant. The <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/eu-taxonomy-csrd-what-companies-need-to-know\/\">EU Taxonomy<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sdg-2025-ambitious-goals-sobering-interim-results\/\">SDGs<\/a> serve as the primary reference frameworks. However, strategic depth varies considerably, especially in stewardship activities and proxy voting policies.   <\/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-1bed1ef e-flex e-con-boxed e-con e-parent\" data-id=\"1bed1ef\" 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-c28b025 elementor-widget elementor-widget-heading\" data-id=\"c28b025\" 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 does this mean in concrete terms for SMEs?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f13af23 elementor-widget elementor-widget-text-editor\" data-id=\"f13af23\" 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>At first glance, the Sustainability Transformation Monitor may seem primarily relevant to large companies. But the implications for small and medium-sized enterprises are significant for three reasons: <\/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-712af6c elementor-widget elementor-widget-heading\" data-id=\"712af6c\" 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\">According to the Sustainability Transformation Monitor, the trickle-down effect remains <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eff77a0 elementor-widget elementor-widget-text-editor\" data-id=\"eff77a0\" 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>Even if the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD obligation<\/a> no longer applies to many companies, large companies that are required to report still need data from their supply chain. The new Value Chain Cap does limit what they are allowed to request, but it does not eliminate requests. SMEs that cannot provide ESG data risk losing important customer relationships in the medium term.  <\/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-9bec2ba elementor-widget elementor-widget-heading\" data-id=\"9bec2ba\" 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\">VSME as an opportunity, not a burden<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-375de1c elementor-widget elementor-widget-text-editor\" data-id=\"375de1c\" 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\/blog-en\/sustainability-reporting\/vsme-update-simplified-sustainability-reporting-for-smes\/\">VSME standard<\/a> is becoming the pragmatic entry point for SMEs. The data from v 2026 confirms this: most companies with up to 1,000 employees rate the <b>cost-benefit ratio<\/b> positively. At the same time, VSME serves as a kind of \u201cshield\u201d: those who report under VSME can push back against excessive ESG questionnaires from large customers.  <\/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-fda7ba8 elementor-widget elementor-widget-heading\" data-id=\"fda7ba8\" 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\">The business case must be made internally<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6671b3 elementor-widget elementor-widget-text-editor\" data-id=\"e6671b3\" 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>83% still see no viable business case. On the one hand, that\u2019s reality; on the other, it\u2019s a matter of perspective. STM26 explicitly recommends linking sustainability to cost reduction, risk management, supply chain stability and access to capital. This is exactly where ESG managers come in: build the business case proactively instead of waiting for external triggers.   <\/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-ddfa06b e-flex e-con-boxed e-con e-parent\" data-id=\"ddfa06b\" 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-fac34e6 elementor-widget elementor-widget-heading\" data-id=\"fac34e6\" 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\">7 concrete action steps for ESG owners<\/h2>\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-6ff674f e-flex e-con-boxed e-con e-parent\" data-id=\"6ff674f\" 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-e883731 elementor-widget elementor-widget-text-editor\" data-id=\"e883731\" 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>Based on the Sustainability Transformation Monitor findings and the study\u2019s recommendations, we suggest the following steps:<\/p><ol><li><strong>Assess the status quo honestly<\/strong>: Before taking action, you need clarity. Where does the company stand compared to industry benchmarks? Use the study as a mirror:<br>\u2022 Is sustainability anchored at managing director\/board level? (Benchmark: 70%)<br>\u2022 Do you record greenhouse gas emissions? (Benchmark: 86%)<br>\u2022 Have you set climate targets? (Benchmark: 59%)<br>\u2022 Is there a concrete transition plan? (Benchmark: only 41% \u201cin planning\u201d)      <\/li><li> <b>Use VSME as your entry point<\/b>: For SMEs that do not fall directly under the CSRD, the VSME standard is the ideal starting point. It consists of two modules:<br>\u2022 <b><i>Basic Module<\/i><\/b>: 11 disclosure requirements on GHG emissions (Scope 1 &amp; 2), environmental metrics, own workforce and anti-corruption. The right entry point for most SMEs.<br>\u2022 <i><b>Comprehensive Module<\/b><\/i>: 9 additional requirements incl. GHG reduction targets, transition plans and value chain incidents. Useful if you want to make full use of the Value Chain Cap\u2019s protection.    <\/li><li><b>Capture climate data systematically<\/b>: 86% of companies already do it, at least in part. If you haven\u2019t started yet, start now and calculate <br>\u2022<b><i> Scope 1<\/i><\/b>: Direct emissions from your own facilities and vehicles\u2014&gt; often quick to capture.<br>\u2022 <i><b>Scope 2<\/b><\/i><span style=\"font-style: inherit; font-weight: inherit;\">: Indirect emissions from purchased energy\u2014&gt; can be derived well from electricity bills.<br><\/span>\u2022 <i><b>Scope 3<\/b><\/i> <span style=\"font-style: inherit; font-weight: inherit;\">: Upstream and downstream emissions\u2014&gt; complex, but increasingly required. Start with the most material categories. <br><\/span>Digital tools such as CO\u2082 calculators can make getting started much easier. Data quality doesn\u2019t have to be perfect in the first year; what matters is establishing the process. <\/li><li><b>Build the internal business case<\/b>: 83% see no business case? Then build it yourself. The STM26 authors recommend systematically linking sustainability to the following factors:  <br>\u2022 <i><b>Cost reduction<\/b><\/i><span style=\"font-style: inherit; font-weight: inherit;\">: Energy efficiency, material reduction, waste avoidance<br><\/span> \u2022 <b><i>Risk management<\/i><\/b><span style=\"font-style: inherit; font-weight: inherit;\">: Climate risks (see <a href=\"https:\/\/csr-tools.com\/en\/climate-risk-analysis-template\/\">Climate Risk Analysis Template<\/a>), supply chain risks, regulatory risks<br><\/span>\u2022 <b><i>Access to capital<\/i><\/b><span style=\"font-style: inherit; font-weight: inherit;\">: Better financing terms through structured ESG data<br><\/span>\u2022 <b><i>Market opportunities<\/i><\/b><span style=\"font-style: inherit; font-weight: inherit;\">: Customer retention, public procurement, new business areas<br><\/span>Create a simple overview: What does sustainability currently cost? What does it save or generate? Qualitative effects (reputation, employee retention) also belong here. Financial opportunities and risks can also be identified by <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">conducting the double Materiality Assessment<\/a>.      <\/li><li><b>Integrate ESG data into decisions<\/b>: The study shows that many companies already collect data but do not use it for operational decisions. The Sustainability Transformation Monitor authors\u2019 recommendation is clear: consistently incorporate existing climate, resource and supply chain data into management, investment, procurement and product development decisions. <br><i><b>Specifically<\/b><\/i>: Feed your GHG inventory into your next investment decision. Make ESG criteria part of your supplier evaluation. Use sustainability data in your next bank meeting.  <\/li><li><b>Actively shape the dialogue with financing partners<\/b>: STM26 shows that the relevance of sustainability in financing discussions is declining, but at the same time 79% of banks expect ESG to become more important in the future. SMEs that bring their sustainability data, target pathways and investment plans into the dialogue with banks early and in a structured way can secure better terms and greater planning certainty. <\/li><li><b>Leverage partnerships<\/b>: The study explicitly recommends tackling transformation challenges together\u2014through industry solutions, supply chain collaborations and regional networks. Especially where resources are scarce, collaboration is the most efficient path. <br><b><i>Practical tip<\/i><\/b>: Join regional sustainability networks, use Chamber of Commerce offerings, and exchange experiences with other SMEs in your industry.<\/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-8074f05 elementor-widget elementor-widget-heading\" data-id=\"8074f05\" 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\">Checklist: Your next steps<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2094c33 elementor-widget elementor-widget-text-editor\" data-id=\"2094c33\" 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>Based on STM26, we recommend the following no-regret measures that make sense regardless of further regulatory developments:<\/p><ul><li>Anchor sustainability at managing director\/board level and clearly define responsibilities<\/li><li>Systematically record GHG emissions (at least Scope 1 &amp; 2)<\/li><li>Review the VSME standard and evaluate it as a reporting framework<\/li><li>Build an internal business case with concrete figures<\/li><li>Integrate ESG data into operational decisions (procurement, investments, product development)<\/li><li>Prepare sustainability data for bank meetings and financing rounds<\/li><li>Set climate targets and outline initial steps for a transition plan<\/li><li>Use regional networks and industry collaborations for joint solutions<\/li><li>Prepare for excessive ESG questionnaires: know the Value Chain Cap and VSME as a shield<\/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-f74d92a e-flex e-con-boxed e-con e-parent\" data-id=\"f74d92a\" 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-6d26990 elementor-widget elementor-widget-heading\" data-id=\"6d26990\" 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 on the Sustainability Transformation Monitor <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a0d896 elementor-widget elementor-widget-text-editor\" data-id=\"4a0d896\" 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 Sustainability Transformation Monitor 2026 paints a paradoxical picture: the institutional foundations are in place, data quality is steadily improving, but momentum is fading. Political uncertainty, a lack of economic incentives and a business case that is often still hard to pin down are slowing progress.<br>For ESG managers and consultants, this is exactly where the opportunity lies: those who keep investing now while others wait will gain a lasting advantage. Most companies are staying the course: 75% want to continue reporting voluntarily, VSME offers SMEs a pragmatic entry point, and the data foundation keeps getting better.  <\/p><p>The STM26 authors put it succinctly: what\u2019s needed now is less fragmentation, <b>more strategic prioritization<\/b>, stable framework conditions and economic levers that <b>make sustainability<\/b> <b>effective again as an investment and competitiveness factor<\/b>. And that starts in every single company. <\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Bertelsmann Stiftung, together with Stiftung Mercator, the University of Hamburg and the Peer School for Sustainable Development, has published the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9609,"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-9611","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 v28.8 - 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