Our sustainability solutions
Sustainability means shaping the future – responsibly, strategically and with a focus on what really matters.
We support you on your journey to make your company resilient and fit for the future. In doing so, we ensure the right balance between strategic vision and pragmatic, practical approaches.
Forvis Mazars in the DACH region (Germany, Austria, Switzerland)
Your experienced partner in sustainability
- 20Years of sustainability consultancy
- 100Sustainability experts
- 30Completed CSRD preparatory projects
Key regulatory requirements at a glance
Sustainability Reporting Act
Austria has transposed the Corporate Sustainability Reporting Directive (CSRD) into national law. ‘First-wave’ companies must apply the Sustainability Reporting Act (NaBeG) for the first time to the financial year whose balance sheet date falls after the Act comes into force.
Second-wave companies – that is, unlisted companies or groups with more than 1,000 employees and turnover exceeding EUR 450 million – must prepare a sustainability statement in accordance with the ESRS, including taxonomy reporting, for the first time for the financial year 2027.
Pay transparency
Under the Pay Transparency Directive, which must be transposed into national law by June 2026, employers are obliged to make their pay structures more transparent and to actively eliminate gender-based pay gaps. For companies, this represents not only a legal obligation but also an opportunity to build trust and enhance their appeal as employers.
Large companies must publish their first report by 7 June 2027.
Ecodesign Regulation
The Ecodesign Regulation (ESPR) will in future apply to almost all products placed on the market in the EU. Alongside the Digital Product Passport (DPP), it is gradually introducing sustainability requirements for the design and production of products. Implementation began with bans on the destruction of consumer products. Over the next few years, product-specific requirements for a wide range of product groups will follow, with the aim of promoting sustainable, circular and energy-efficient products.
Regulations on sustainability advertising
The ‘Directive on Empowering Consumers for the Green Transition’ is to apply from 27 September 2026 and will require amendments to the Austrian Act against Unfair Competition. The main aim is to prevent greenwashing and avoid premature obsolescence.
When communicating with consumers, caution is therefore advised in relation to the following points, amongst others: environmental claims, social characteristics, claims regarding circularity, and claims regarding durability and reparability.
