„Sustainability Report"
§ 5 Abs. 1 UWG i.V.m. Anhang I Nr. 2 UCPD i.d.F. EU 2024/825
What does it mean?
'Sustainability report' is not a protected designation, but the information contained therein is subject to strict requirements. From 27 September 2026, the EmpCo Directive tightens the assessment criteria for environmental claims pursuant to § 5 UWG and Anhang I Nr. 2 UCPD. A mere 'sustainability report' without reference to specific standards or independent verification is misleading. In particular, large companies have been subject since 2024 to the Corporate Sustainability Reporting Directive (CSRD), which requires reporting in accordance with the European Sustainability Reporting Standards (ESRS). A report that refers to the CSRD and has been assured by an auditor meets the requirements for substantiated sustainability communication.
Typical phrasings
- 'Our Sustainability Report 2024'
- 'CSR Report now online'
- 'Transparency through our Sustainability Report'
What you can write instead
'CSRD Sustainability Report 2024 in accordance with ESRS (E1-E5, S1-S4, G1), audited by Deloitte'
Required evidence
- CSRD report pursuant to Art. 29b EU Accounting Directive
- Auditor's certificate (assured sustainability statement)
- Disclosure of applied ESRS standards
Rechtsgrundlage (Originalwortlaut)
Anhang I Nr. 2a UCPD (i.d.F. EmpCo) — Nachhaltigkeitssiegel ohne Zertifizierungssystem
Quelle: Richtlinie (EU) 2024/825 (EmpCo) — verbindlich ist ausschließlich die im Amtsblatt der Europäischen Union veröffentlichte Fassung.
DEDeutsch (amtlich, DE-Fassung Amtsblatt)aufklappenzuklappen
„Anbringen eines Nachhaltigkeitssiegels, das nicht auf einem Zertifizierungssystem beruht oder nicht von staatlichen Stellen festgesetzt wurde."ENEnglish (Official Journal, EN version)aufklappenzuklappen
„Displaying a sustainability label that is not based on a certification scheme or not established by public authorities."FRFrançais (Journal officiel, version FR)aufklappenzuklappen
„Afficher un label de développement durable qui n'est pas fondé sur un système de certification ou qui n'a pas été mis en place par des autorités publiques."NLNederlands (Publicatieblad, NL versie)aufklappenzuklappen
„Het weergeven van een duurzaamheidskeurmerk dat niet op een certificeringsregeling is gebaseerd of niet door overheidsinstanties is ingesteld."Does your website use „Sustainability Report"?
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