Concrete Figures in 2026: How to Show Verifiable Data Instead of Claims

EmpCo requires concrete data instead of marketing statements. But how does a company obtain verifiable data if it has previously communicated in general terms? Here’s the practical step-by-step approach.

Step 1: Data inventory. What data already exists internally? Payment/accounting systems, energy bills, supplier data, personnel data — all relevant for ESG. Initial carbon and social balances can be derived from this data.

Step 2: Create a GHG Protocol balance. Per location: Scope 1 (direct combustion of natural gas, heating oil, company car diesel). Scope 2 (purchased electricity + district heating). Scope 3 (suppliers, logistics, commuter traffic — the largest category, often 70-95% of the footprint). The first balance typically takes 2-4 weeks, with concrete evidence.

Step 3: External verification. ISO 14064-3 or VERRA standard by a third party (TÜV SÜD, DEKRA, BSI). Costs typically €5,000-€15,000 for the first verification of an SME.

Step 4: Submit an SBTi reduction pathway. The Science-Based Targets initiative validates climate targets on a 1.5°C pathway. Submission is free of charge, validation takes 2-12 months. Afterwards, an “SBTi-validated target” can be advertised.

Step 5: Ongoing data maintenance. Quarterly update of KPIs. Annual sustainability report (ESRS-compliant for CSRD obligors). CDP disclosure (CDP — Carbon Disclosure Project, voluntary, globally recognised).

Reformulation examples: ❌ “We focus on sustainability” → ✓ “SBTi-validated target: -42% CO₂ by 2030 (base year 2019, Scope 1+2+3, GHG Protocol-compliant, TÜV SÜD-certified)". ❌ “Our employees are our most important resource” → ✓ “Happy employee rate 87% (Pulse Survey 2024), female proportion in management 38%, employee retention 94%”.

Conclusion: EmpCo compliance is simultaneously a compulsion to engage in professional sustainability data work. Those who proactively address this will have competitive advantages in the medium term.