The requirements of the CSRD are fundamentally changing sustainability communication and leading to a standardisation of content. Many companies are currently focussing on the formal implementation of the requirements. But what happens beyond that? A recent analysis by RYZE Digital shows: More and more DAX 40 companies are publishing supplementary ESG publications that go beyond the mandatory report. They are called "Sustainability Highlights", "Impact Report" or "ESG Factbook", for example, and pursue different objectives. Our latest white paper shows for whom such formats are worthwhile, how they are used and what strategic function they can fulfil.
Whitepaper "Strategic sustainability communication"
Many DAX 40 companies supplement their mandatory reports with independent publications that specifically address stakeholders. Download the whitepaper now and find out more.
Strategic sustainability communication
Download the white paper on strategic sustainability communication free of charge now.
More relevance through target group focus
Many of the publications analysed are targeted at specific stakeholder groups - such as applicants, employees, investors or analysts. Instead of purely formal reporting, the focus here is on targeted communication: visual, understandable and to the point.
26 of the DAX 40 companies already use such additional formats. This is not a repetition of the sustainability report, but an extension - with specific ESG topics or detailed data. Whether a visually designed highlight report, an in-depth impact report or a data-focussed ESG factbook: The common denominator is the clear focus placed on comprehensibility, relevance and differentiation.
Digitisation as the next step
It remains striking: Many formats continue to appear exclusively as PDFs, sometimes with a high-quality design, but are often difficult to find and not very interactive. Deutsche Telekom provides a positive example. It is transferring the central content of its sustainability reporting into a digital structure with web functionality: filterable, navigable and user-friendly throughout.
Our recommendation: Supplementary ESG publications should be conceived as digital communication - modular, interactive and embedded in a consistent digital experience strategy. This creates real user experiences instead of static PDF collections.
CSRD benchmark 2025
CSRD, ESRS and the transition phase: How are DAX, MDAX and SDAX companies already reporting today? Download the CSRD benchmark study now free of charge.
CSRD benchmark study 2025
Download the CSRD benchmark study now free of charge.
Conclusion: between regulatory logic and communication opportunity
Current developments show that sustainability communication has long been about more than just complying with regulatory requirements. Supplementary publications give companies the opportunity to set their own topics, make their stance visible and put complex ESG content into an understandable, target group-orientated context.
Those who actively shape this space strengthen their communicative sovereignty and make it clear that sustainability is not only documented, but also explained, categorised and communicated responsibly. In a time of increasing transparency requirements, this is precisely what can make the difference.
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