CLIENT CHEMIE³ – THE SUSTAINABILITY INITIATIVE OF THE GERMAN CHEMICAL INDUSTRY

A practical guide for the chemical and pharmaceutical industry: Step by step to the sustainability report

 

The practical guide that shows opportunities beyond the fulfilment of duties

The requirements for companies to report transparently on their sustainability performance are increasing – not only due to legal requirements such as the CSRD (Corporate Sustainability Reporting Directive) and the EU taxonomy. Many companies are looking for guidance: for example, what is material? And how do you even start?

Together with Chemie³, the sustainability initiative of the chemical-pharmaceutical industry, we have developed the "Chemie³ Practical Guide to Sustainability Reporting", which starts right here and follows a clear triad:

Fulfil obligations – by introducing companies to the requirements of sustainability reporting in an understandable and structured way.
Utilising opportunities – by anchoring sustainability as a strategic topic within the company.
Shaping the future – by understanding reporting not as an end in itself, but as an impetus for long-term transformation.

 

CHALLENGE

Increasing pressure and the desire for orientation

The Chemie³ initiative, organised by BAVC (German Chemical Employers' Association), IGBCE (German Mining, Chemical and Industrial Union) and VCI (German Chemical Industry Association), aims to promote and support sustainability as a guiding principle in the chemical and pharmaceutical industry. Against the backdrop of growing demands for transparency in corporate behaviour through the CSRD and EU taxonomy, the question arises as to how companies in the industry can find a systematic, practical approach to sustainability reporting. However, sustainability not only means regulatory pressure, but also offers a great opportunity. A structured approach to sustainability creates a sound basis for strategic decisions – from innovations and investments to employee retention.

In particular, the double materiality analysis, a central instrument of the ESRS, can become a compass for entrepreneurial action: It shows what impact companies have on people and the environment and reveals financial opportunities and risks in the context of sustainability.

As part of its work to promote sustainability in the chemical and pharmaceutical industry, Chemie³ commissioned us to develop an industry-specific practical guide to sustainability reporting. The challenge: to create a guide that addresses both large companies and small and medium-sized enterprises (SMEs) in the industry. Furthermore, the companies were to be enabled to report on their sustainability activities in a credible and efficient manner and to capitalise on opportunities.

 

SOLUTION

Practical and target group-orientated

The content of the practical guide was developed step by step together with representatives of the three Chemie³ alliance partners. In order to develop an offer that is as practical as possible, a specialist working group made up of company and employee representatives from both large and medium-sized companies was closely involved throughout the course of the project. They continuously provided feedback, comments and practical tips on the individual chapters and tools.

Prior to publication, the content and tools were presented to Chemie³ member companies in joint workshop discussions: Selected companies from the expert working group shared their practical experiences, while member companies had the opportunity to ask questions and provide feedback. This allowed them to follow the development process directly and gain an early insight into the status of the work. The discussions also provided valuable input from the wider membership - a key element in the further development of the tools.

Up to 300 companies took part in each workshop discussion. The aim was to offer the member companies as much added value as possible – through practical content, active participation and a transparent development process. The collaborative approach made a decisive contribution to strengthening both the relevance of the content and the acceptance and practical applicability of the practical guide.

The Chemie³ practical guide has a modular structure. The individual chapters are also supplemented by tools that facilitate practical implementation. Particular attention is paid to clear language, intuitive navigation and useful aids – for example in the form of checklists and templates. This should make the reporting process clearer and easier to use.

Structure of the "Chemie³ Practical Guide to Sustainability Reporting"

 

IMPACT

A practical guide that makes an impact

With the practical guide, Chemie³ provides the industry with a valuable tool that goes beyond regulatory requirements: it strengthens internal company competencies, promotes dialogue with stakeholders and lays the foundation for strategic sustainability work. Companies receive a step-by-step guide on how they can utilise the findings from the dual materiality analysis and the involvement of their stakeholders for strategic derivations.

The guide offers a low-threshold introduction to the topic, particularly for SMEs that are not yet required to report. It makes it clear that sustainability reporting is more than just bureaucracy. It can also be used as a strategic instrument that provides orientation, visualises potential and creates trust.

Panel discussion at the information and networking event on the "Chemie³ Praxisguide Nachhaltigkeitsvberichterstattung" © CWFG/Landwehr 

The well-attended publication event on 4 June 2025 in Frankfurt was strong evidence of the relevance and resonance of the practical guide: over 120 participants came together to discuss current developments. In a panel discussion moderated by our Managing Director Dennis König with representatives from Evonik, Germanwatch, DORNBACH, BASF, Commerzbank and the CHT Group, the contribution that sustainability reporting can make to the sustainable transformation was discussed - especially in economically challenging times. In the afternoon, practice-orientated ‘deep dives’ offered the opportunity to delve deeper into individual topics: from the challenges and opportunities of reporting to dual materiality as a strategic instrument and concrete preparation for reporting. The event made it clear that the practical guide hits a nerve - and creates a platform for orientation, dialogue and shared learning in the industry.

Detailed information on the Chemie³ practical guide can be found here.

"We particularly appreciated the structured and pragmatic approach. fors.earth succeeded in translating complex requirements into clear, realisable content without losing sight of the strategic perspective. The collaboration was committed, solution-orientated and characterised by a genuine understanding of the special features of our industries and their workforces. Together, we have developed a practical tool that offers our members tangible added value."

Mechthild Bachmann, Caroline Kleinhans and Kathrine Link (Chemie³ alliance partners)