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HNU professor writes chapter for ESRS standard work 

23.10.2025, Research:

The third edition of the Haufe commentary on the European Sustainability Reporting Standards (ESRS) has been published - including a chapter by Prof Dr Thomas Wunder from Neu-Ulm University of Applied Sciences (HNU). As an expert in strategic management and sustainability, he has written the chapter "§1C Strategic Integration of the ESRS" and thus provided an important impetus for the strategic anchoring of sustainability reporting in companies.

The Haufe ESRS Commentary is regarded as one of the leading German-language standard works on the implementation of the ESRS and is aimed at companies, consultants and auditors who are dealing with the new EU-wide sustainability reporting obligation. Edited by Dr Jens Freiberg and Georg Lanfermann, the book brings together contributions from renowned experts from academia and practice.

"It is a special honour to be able to contribute our own chapter to this high-calibre group of experts," says Prof. Dr Thomas Wunder. "The ESRS should be considered from the perspective of the strategy and the business model so that companies not only report on sustainability, but also use it to create value for greater innovation, resilience and competitiveness."

The third edition of the commentary takes into account current regulatory developments such as the EU Commission's omnibus proposal and contains numerous practical examples and recommendations for implementation. The 30-page chapter by Prof Dr Wunder offers companies concrete approaches on how they can meaningfully link their business strategies with the requirements of the ESRS.

Contact person

Prof. Dr. Thomas Wunder

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