Sustainability in industry and retail

Horn & Company is your partner for a comprehensive and effective implementation of sustainability in industry and trade.

Sustainable transformation - medium-term challenges are offset by long-term opportunities

Companies are facing major challenges in their sustainable transformation due to regulatory requirements and the growing sustainability demands of customers, suppliers, lenders and the public. Through a holistic and far-reaching transformation along the lines of the target operating model, companies can not only overcome these challenges, but also lay the foundations for a successful and sustainable future.

Horn & Company is the ideal partner for companies striving for sustainable transformation. We combine in-depth expertise in the areas of strategy, digitalization and sustainability and offer holistic solutions that are individually tailored to the needs of our clients. Our comprehensive understanding of the sustainability requirements of different industries and markets enables us to develop targeted approaches that ensure long-term success and competitiveness.

We promote impact investing and support companies in the development of sustainability strategies, decarbonization programmes and the implementation of circular economy principles. Using modern technologies and data-based analyses, we help to achieve ESG goals and optimize business processes sustainably.

With a focus on environmental management systems and sustainability reporting, we support transparent communication of progress. Our hands-on approach and close collaboration with senior management ensure success on the path to a sustainable future - both ecologically and economically.

Integrate sustainability along all dimensions of the Target Operating Model

Our experts for a successful integration of sustainability

Dr. Larissa Asante
Manager
larissa.asante@horn-company.de
01522 2726 049
Dr. Dirk D. Müller
Partner
dirk.mueller@horn-company.de

Selected references of sustainability Projects

Electrical industry - Due diligence obligations supply chain

Challenge
A German company from the electrical industry had to implement the German Supply Chain Due Diligence Act (LkSG) within a very short period of time in order to fulfil the legal requirements. Little preparation had been made in advance for the implementation of the LkSG and the resources available for the planned implementation were limited.
Lösungsansatz

Horn & Company supported the implementation of the LkSG holistically along the legal requirements for governance, risk management, action management, complaints mechanism, communication and reporting in terms of concept, content and operative support.

The company's own H&C tool for analyzing risks and measuring the effectiveness of the measures was made available. In addition, reference was made not only to the adaptation of the sustainability strategy with regard to due diligence obligations, but also to options for comprehensive changes to the supplier life cycle. The implementation of the LkSG, including all necessary adjustments in the areas of governance, organization and processes, was documented in a manual. This contained additional information on environmental and human rights issues and supported both the documentation and the training of employees.

Steel products - ESG strategy

Challenge
The medium-sized steel processing company faced the challenge of systematically meeting the sustainability requirements of its customers. There were isolated uncoordinated sustainability initiatives such as decarbonization targets and measures, as well as ISO certification projects on working conditions. Furthermore, preparations had to be made to fulfil the Carbon Border Adjustment Mechanism.
Lösungsansatz
H&C began by systematizing all existing sustainability initiatives according to environmental, social and corporate governance aspects along the target operating model as well as the sustainability requirements of customers and regulators. Together with key stakeholders, company-specific requirements and ESG issues were identified using the double materiality analysis in order to integrate sustainability into the business strategy in a robust manner. Strategy elements relating to sustainability were then interwoven with the corporate strategy and transferred to the target system. Supplier training and surveys were initiated for the Carbon Border Adjustment Mechanism report.

Retail - Reporting in accordance with CSRD

Challenge
A retail company had to lay the foundations for sustainability reporting in accordance with CSRD/ESRS relatively quickly in order to have sufficient time for reporting.
Lösungsansatz
H&C conducted a pragmatic double materiality analysis according to ESRS with internal and select external stakeholders. Based on this, the qualitative and quantitative ESRS data requirements were identified, followed by a gap analysis. This highlighted the need for a climate transition plan and environmental concepts. A detailed roadmap was created, addressing gap closure, text module creation, and company-specific data fields. Beyond regulatory compliance, the focus was on a deep ESG transformation aligned with the target operating model, positioning the company for a sustainable and successful future.