SustainabilityAudit
EmpCo and transition plans: Climate promises to consumers only with a verified plan
Since 27 September 2026, anyone promising consumers a future climate target needs an implementation plan that an independent expert verifies regularly. So review the claims in your running advertising too.
Typical claims and what they require
Under the UWG, EmpCo covers every voluntary environmental claim to consumers, in campaigns, on packaging or online. If a climate target or other future promise lacks the verified plan, competitors and associations can issue warnings.
Verified plan required
Only with a verified implementation plan
Measurable, time-bound targets with resources, regularly verified by an independent expert, the result available to consumers.
Section 5(3) no. 4 UWGMisleading without a verified plan: warning letter; the claim must be withdrawn.
Prohibited
Always prohibited towards consumers
Product neutrality based on offsetting is on the blacklist. A plan does not help here.
Annex to section 3(3) UWG, no. 4cTowards consumers: warning letter; the claim must be withdrawn.
Proof required
Prohibited without proof
A generic environmental claim needs recognised excellent environmental performance as proof.
Annex to section 3(3) UWG, no. 4aWithout proof: warning letter; the claim must be withdrawn.
True and explained
Between businesses: the general ban on misleading claims
The verified plan is required towards consumers. In B2B the claim must still be true and explained.
Section 5(1) UWG; BGH, I ZR 98/23If misleading: warning letter; the claim must be withdrawn.
Typical cases. In the intro call we clarify which evidence your claim needs; whether it is permissible is for your legal adviser.
Climate neutral by 2030
: Only with a verified implementation plan. Measurable, time-bound targets with resources, regularly verified by an independent expert, the result available to consumers. (Section 5(3) no. 4 UWG) Misleading without a verified plan: warning letter; the claim must be withdrawn.Climate neutral through offsetting
: Always prohibited towards consumers. Product neutrality based on offsetting is on the blacklist. A plan does not help here. (Annex to section 3(3) UWG, no. 4c) Towards consumers: warning letter; the claim must be withdrawn.Environmentally friendly
: Prohibited without proof. A generic environmental claim needs recognised excellent environmental performance as proof. (Annex to section 3(3) UWG, no. 4a) Without proof: warning letter; the claim must be withdrawn.Our target for business customers
: Between businesses: the general ban on misleading claims. The verified plan is required towards consumers. In B2B the claim must still be true and explained. (Section 5(1) UWG; BGH, I ZR 98/23) If misleading: warning letter; the claim must be withdrawn.
Implementation plan for advertising, transition plan for the report
Implementation plan
Required behind every future climate target advertised to consumers. Verification by an expert is a precondition.
Transition plan
Disclosure in the sustainability statement under ESRS E1-1. A separate assurance of the plan is voluntary; significant banks are to collect it from large borrowers where available.
A transition plan under ESRS E1 can also serve as the implementation plan if it covers the advertised claim with measurable, time-bound targets and resources, is public, and an independent expert verifies it regularly.
Where we come in between climate target and campaign
- Review claimsAdvertising, packaging, website and report.
- Set up the planBy you or a third party you engage: measurable targets, deadlines and resources.
- Have the plan verifiedBy an independent expert, regularly.
- Make it publicPlan and findings open to consumers.
Who verifies your plan or screens your claims
- Registered audit firm, member of the IDW (opens in a new tab)Listed with the Chamber of Public Accountants. The German Public Accountant you talk to signs.
- Specialised in sustainability and energy (opens in a new tab)German Public Accountant Jannik Hassel is a member of the IDW committee on the technology-based implementation of the CSRD. He writes on sustainability reporting in NWB and with C.H. Beck.
- Big Four backgroundWe learned auditing at Big Four firms, over ten years in financial statement and sustainability audits.
“[…] We can highly recommend the approach and justReporting.”
What marketing and management ask about EmpCo
Who prepares the implementation plan, and who may verify it?
Your company can prepare it itself or engage a third party. It must be verified by an independent external expert (section 5(3) no. 4 UWG); the law names no specific profession. The legislative reasoning names environmental verifiers and, in individual cases, German Public Accountants with expertise in the field (BT-Drs. 21/1855).
What happens if the verified plan is missing?
The claim is misleading. Competitors, associations and chambers can send warning letters, demand injunctions and apply for interim orders (sections 8, 12, 13 UWG).
What happens if we have the plan verified later?
Until then the claim runs in your advertising without a verified plan. The longer it runs, the more packaging, pages and campaigns you have to change after a warning letter.
Do I have to have my transition plan assured?
No. Companies in scope disclose it under ESRS E1-1 or state that they have none. Under the CSRD, the assurance of the sustainability statement covers that disclosure. A separate assurance of the plan is voluntary.
Does the duty apply to business customers too?
No. The verified implementation plan is required only for claims made to consumers (section 5(3) no. 4 UWG). What counts is who the claim addresses, not who you sell to. A claim on packaging that reaches consumers can be a claim made to consumers. Between businesses the general ban on misleading practices applies: there too an environmental claim must be true and provable.
Which environmental claims are always banned towards consumers?
Among others: generic claims such as “environmentally friendly” unless you can demonstrate recognised excellent environmental performance, claims about the whole product that concern only one aspect, and a neutral or reduced greenhouse gas impact based on offsetting (Annex to section 3(3) UWG, nos. 4a to 4c).
What does verifying an implementation plan cost?
The fee depends on scope and effort. We give you the range after the intro call, and the fee is set out in writing in the engagement letter.
Intro call, 25 minutes
Your climate promise and the plan behind it
Tell us your claim and where it appears. In the intro call we clarify which you need: screening your claims or verifying your plan.
- Describe occasion and deadline
- Clarify what your occasion requires
- Learn scope, timeline and fee range
Helpful: climate targets, advertising claim and existing action plans.
You always speak with a German Public Accountant who knows the field.Free of charge, no obligation, via Microsoft Teams.
Prefer email or phone?
A reply to every e-mail within 48 hours on working days. If it is urgent, say so and we will answer as soon as we can.
What your claims rest on
- VSME reports
If your claims are to rest on VSME data.
- CSRD reports
If the transition plan goes into an ESRS report.
- EU taxonomy
If you advertise taxonomy-aligned revenue or investment.