Sustainability und ESG

Regulatory developments and strategic integration in the financial sector

ADVANTA – Your partner for ESG regulation, reporting, data strategy, and risk management

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News

Regulation

Omnibus procedure

On February 26, 2025, the European Commission presented new proposals to simplify sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) and to simplify the auditing of due diligence obligations under the Corporate Sustainability Due Diligence Directive (CSDDD). The aim of the so-called “omnibus procedure” is to relieve companies of bureaucratic hurdles and to specifically reduce the scope of reporting requirements. But what specific changes are planned, and which companies are affected?

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Risk Management

EBA Guidelines on ESG Risk Management

In view of the growing relevance of environmental, social, and governance (ESG) risks in the financial world, the European Banking Authority (EBA) has published the EBA Guidelines on ESG Risk Management. These guidelines require banks to systematically integrate ESG risks into their risk management. The stricter requirements apply not only to large banks, but also to smaller and less complex institutions.

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Strategy

Transition plans

Ecological change is no longer a distant vision of the future, but already a reality. With the European Green Deal, the European Union is pursuing the goal of becoming climate neutral by 2050. For companies, especially financial institutions, this means that sustainability is becoming a corporate obligation. In this context, so-called transition plans are becoming increasingly important.

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Data

ESG data strategy

Increasingly stringent regulatory and legal requirements such as the CSRD, as well as expectations from supervisory authorities, are putting pressure on banks and companies to provide reliable ESG data. However, both internal and external ESG data have their limitations—internal data is often unavailable, while external data is frequently based on non-transparent methods or estimates. A structured ESG data strategy is therefore essential for setting priorities, improving data quality, and making trustworthy information usable.

Do you need help developing an ESG data strategy?

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Regulation

The focus of supervision

In May 2025, both BaFin and the ECB emphasized their regulatory priorities with regard to sustainability. While BaFin focused primarily on physical climate risks and specific disclosure requirements at its Sustainable Finance Conference on May 9, the ECB paid particular attention to the importance of biodiversity, robust data structures, and regulatory simplification in its speech on May 22—always with an eye toward financial stability and risk management.

Would you like to address regulatory ESG requirements in a targeted manner?

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Sustainability as a factor for success

Sustainability has long been more than just a trend—it is becoming a key driver for companies and financial institutions. Customers, investors, and regulatory authorities now expect ESG (environmental, social, governance) criteria to be specifically integrated into strategy, business activities, and reporting. A robust sustainability strategy not only strengthens resilience in times of environmental and regulatory upheaval, but also creates long-term value and helps to manage and reduce ESG risks. In order to successfully shape change, guidance is needed in three key areas of action:

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Regulatory implementation

The European Union's agenda is leading to an increasingly complex and dynamic regulatory framework. Companies and financial institutions are faced with the challenge of consistently implementing stricter legal requirements and actively shaping the transformation towards a more sustainable economy.

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Strategic positioning

Sustainability is becoming a strategic success factor: companies that integrate sustainability into their business models at an early stage secure long-term competitive advantages. A clear ESG positioning and strategy strengthens trust, opens up new markets, and improves access to capital.

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Targeted risk management

ESG risks—from climate impacts and supply chain issues to reputational risks—are becoming increasingly important. Early identification and active management enable companies to strengthen their resilience.

At the intersection of politics, regulation, and the environment

Between political challenges, regulation, and environmental facts

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Political challenges

EUROPE

High ambitions, but under pressure to regain competitiveness and simplify sustainability regulation

USA

Withdrawal from the Paris Climate Agreement and setbacks in climate regulations

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Regulatory complexity

ECB

Calls for comprehensive integration of climate and environmental risks into banks' business strategy, organizational structure, and risk management

BAFIN

Expects a more intensive examination of physical risks and the disclosure of transparent and comprehensible information by investors.

SEC

Has repealed the climate reporting requirements introduced following legal challenges in 2025

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Environmental facts

6 out of 9 Planetary boundaries were exceeded in 2023

Global average temperature rose above 30°C for the first time in 2024 +1,5 °C

Climate disasters caused damage amounting to 320 billion $ - of which only 140 billion $ were insured

Focus areas for financial institutions

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Strategy and value creation

  • Identify sustainability aspects that influence your business model
  • Identify the impact your business activities have on the environment and society
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Governance and organizational structure

  • Understanding sustainability aspects and integrating them into the organizational structure
  • Assign clear roles and responsibilities
  • Create incentive structures
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Riskmanagement

  • Understanding ESG risks as drivers of existing risk categories
  • Carefully identify, manage, and monitor ESG risks
  • Perform scenario analyses and appropriately incorporate ESG risks into the ICAAP and capital planning
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Data and processes

  • Collect necessary data and inform core processes
  • Establish strategies, meaningful performance measurement, and implementation of sound risk management based on reliable data
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reporting

  • Creating transparency and demonstrating environmental, social, and economic responsibility
  • Gaining insights into sustainability performance and creating a basis for strategic decision-making
  • Demonstrate future orientation, strengthen reputation, and generate competitive advantages

Our Services

Customized ESG solutions for your compliance and strategic integration

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Strategy & Transformation

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Regulatory requirements & reporting

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Data & Risk Management

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Strategy & Transformation

We help companies integrate sustainability holistically into their business strategy—in a forward-looking, effective, and practical way.
  • Development of company- and institution-specific sustainability strategies
  • Embedding sustainability in business models, processes, and KPIs
  • Establishment and optimization of ESG governance structures
  • ESG readiness checks and roadmaps for strategic transformation
  • Support with change management and cultural anchoring of ESG
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Regulatory requirements & reporting

We provide clarity in the regulatory ESG landscape and assist in the preparation of sustainability reports.
  • Advice on implementing current ESG regulations (CSRD, NFRD, EU taxonomy, SFDR, etc.)
  • External audit of sustainability reports
  • Conducting materiality analyses and gap assessments
  • Establishment of internal processes for ESG disclosure and compliance
  • Development of consistent reporting systems
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Data & Risk Management

We create robust ESG data structures and effectively integrate sustainability risks into management systems.
  • Creation of an ESG data catalog and development of an ESG data strategy
  • Benchmarking and selection of external ESG data providers
  • Linking ESG risks to existing risk categories as part of the risk inventory
  • Development of ESG scenario analyses based on physical and transitional risks
  • Establishment and optimization of regulatory-compliant risk reporting

Our regulatory expertise

ECB expectations EBA guidelines BaFin expectations CRR III / CRD IV MaRisk NFRD CSRD EU-Taxonomie CSDDD SFDR

THIS IS YOUR CONTACT PERSON

Etiam Luctus

Lena Franke

Managing Director, Certified Public Accountant

Lena Franke is a managing partner at ADVANTA. She is a certified public accountant and ESG expert.

Free consultation
DE
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