Climate change
Companies must systematically include climate change in their environmental analysis and assess the impact their business has on the climate – and vice versa. The goal is to identify and manage risks (e.g., regulatory requirements) and opportunities (e.g., more efficient processes) at an early stage.

Biodiversity
Biological diversity is being given greater consideration for the first time and is to be included in the assessment of environmental aspects. Companies must check whether their activities have an impact on ecosystems and how these can be reduced.

Resource consumption
The focus on the use of energy, raw materials, and other materials is more specifically defined. Companies should work systematically to use resources more efficiently and avoid waste.

Environmental pollution
Emissions, waste, and other environmental impacts must be considered and managed more comprehensively. The goal is to measurably reduce negative environmental impacts throughout the company’s own processes.

Risks and opportunities
The requirements for assessing environmental risks and opportunities are more clearly structured. Companies must be able to demonstrate transparently how they minimize risks and actively exploit opportunities.

Life cycle perspective
The consideration of environmental impacts along the entire value chain is specified. Companies should analyze more closely how their products or services have an impact from procurement to disposal.

Suppliers and external partners
External service providers, suppliers, and outsourced processes are coming into sharper focus. Companies must ensure that environmental requirements are also taken into account outside their own organization.

Documentation and evidence
The requirements for verifiable documentation are specified. Companies must be able to clearly demonstrate how they pursue environmental goals, implement measures, and monitor results.