Environmental Social Governance (ESG)

How do companies encourage emissions reductions? And how can they not only involve their own employees in the process, but also hold them accountable?

It is not only the Supply Chain Act that obliges companies to take environmental and ESG issues seriously, to comply with them and to implement them. When it comes to awarding contracts or inviting tenders, taking account of social or environmental issues is no longer a competitive advantage, but a knock-out criterion if it is not taken into account.

Mandatory ESG-Reporting (CSRD)

The Corporate Sustainability Reporting Directive (CSRD) was adopted by the European Council on 28 November 2022 and published in the Official Journal of the EU in December 2022. The provisions of this EU Directive must be implemented into national law by Member States by July 2024 at the latest. The CSRD requires companies to report in detail on their climate, environmental and social performance.

How we can help you achieve your ESG goals:

  • Audit: Does your company fall within the scope of the CSRD Directive or resulting national regulations, and if so, to what extent? Review of your employment policies in the light of ESG objectives.

  • Design: Based on your company's own ESG requirements, we develop a target and identify the necessary adjustments.

  • Implementation: Based on your objectives, we develop a general employment code or general employment clauses. For existing contracts, we assess the scope for adaptation and formulate legally compliant clauses for your new contracts.

We are happy to share our expertise to help you develop and implement sustainability strategies for your business.

Typical questions are Who will have access to the new charging stations? How do you encourage and reward carpooling? What incentives can be created to engage employees in a new company policy? How can violations be sanctioned in a legally compliant manner? And how do you integrate the new rules into existing contracts?

Possible actions:

  • Promoting the use of public transport (reimbursement, job ticket)

  • Promoting the use of bicycles (e.g. bicycle leasing)

  • Promoting the use of low-emission vehicles (electric cars, charging stations for electric vehicles at the workplace)

  • Incentives for employees who carpool or use low-emission vehicles, preparation of commuting plans

  • Use videoconferencing instead of travel for meetings, conferences and training, while respecting data protection requirements

  • Promote telecommuting/home office/mobile work and flexible work arrangements to reduce commuting and increase satisfaction in the workforce

  • Introduce an office policy on the use and energy consumption of electronic equipment and light sources, develop a long-term sustainability plan for the workplace that includes targets for reducing emissions and increasing the use of sustainable transport options

  • Regularly monitor and report on the carbon footprint of the workplace and progress towards sustainability goals.

  • Appreciating and recognising employees' contributions to sustainability initiatives and promoting a culture of sustainability in the workplace.

Our approach is to provide excellent advice. As entrepreneurs, we are also exposed to these issues; we want to be proactive, not reactive, and we want to offer you the best possible package of advice based on our own experience.

Background: climate-neutral law firm

Since 2021, vangard | Littler has been working with a climate-neutral overall balance. During the first steps (assessment of the status quo, development of measures, development of offsetting options) on the way to becoming a climate-neutral law firm, vangard | Littler was supported and advised by experts from ClimatePartner. The calculated and recorded CO2 emissions form the basis for the development of our sustainability strategies to avoid, reduce and - where this is not (yet) possible - offset emissions.

Our team:



Oliver Grimm

Senior Associate


Lynn de Haan

Senior Associate


Lioba Lamers

Senior Associate


Julia Simon

Office Manager


Helena Maslabei



Michael Borß



Shyla Kara
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