Arielle and the Secret of the ESG Report

On certain days, the sunlight that breaks over the surface of the sea shimmers over the corals, transforming it into a green-violet landscape. Arielle particularly loves this sight, especially when massive swarms of golden, red, and turquoise fish let themselves drift with the current. Who could possibly endure such a day in her father's palace? Certainly not her, and so Arielle once again swam off to her little underwater cave filled with mysterious and wondrous human things to ponder what purpose they might serve.

But this morning, Arielle was more curious than usual. It was a kind of book with glossy pages and colorful images, full of radiant people in suits set against the backdrop of countless houseplants. The title was rather strange: "ESG Report." Somehow, the mermaid couldn't really make much of it. Did it have something to do with food? Or journalism? Arielle was puzzled, and even her house crab Sebastian remained silent, pretending to think hard.

"Ho ho ho," came a sound from afar. This noise jolted Arielle from her thoughts. Curiously, she peeked out of the cave entrance into the open sea. Was something moving behind the corals?

"Ho ho ho," it called again, and out of nowhere, a white-bearded owl in a red coat and red pointed hat appeared before Princess Arielle, standing upright on some kind of underwater sled being pulled by several turtles.

"Santa?" the mermaid asked, completely bewildered.

"Arielle, my dear, Merry Christmas!" the Santa Claus greeted her with a broad smile. "This is quite a mess."

"Incredible! What brings you here, Santa?" Arielle asked in surprise.

"The climate changes have melted the runway of my sled, and then my reindeer ran away. But I have found my solution! Here they are, my loyal turtles – Rudolf, Blitzen, Donatello, and Leonardo!" replied Santa, pointing at the turtles adorned with colorful, glowing ribbons.

"That sounds fantastic! But why are you here underwater? And why now, when there are still two weeks until Christmas?" Arielle continued to question.

"If I can't take off with my reindeer, Arielle, then I need to find another way. And water is heavier than air, so I have to leave on time. Otherwise, I just can't get around. But I must admit, it has become difficult with the gifts. Especially with business people, it isn't so easy to find the right one anymore. A snow globe as a paperweight? Nobody writes letters anymore today. Landlines and fax machines? Nobody needs those anymore. Let alone public administration, which is well taken care of for decades. Miles & More bonus programs? As necessary as a company car or a personal parking space in the underground garage." Santa pushed his hat back on his head. "But well, there are still great things to find. Sustainably produced water bottles, job bikes, gift baskets with organic foods, there are still enough ideas. You just have to think longer about it than before. And somehow you also have to consider carefully whom you give these gifts to."

"But how did you solve the problem?" the mermaid wanted to know.

Santa smiled. "Ah, that's the trick! This year I decided to treat companies like I do with children. Only the good ones get something. So only companies that commit to environmentally friendly and responsible behavior will receive something. Those that really engage in Environment – Social – Governance – ESG, you understand?" explained Santa with a mischievous sparkle in his eyes.

Arielle nodded understandingly. "That is admirable, Santa! But how will you find these companies?" And then she realized. Proudly, she pulled out the ESG report she had been pondering just a few minutes earlier. "This can help you. Good companies have something like this, right?"

Santa looked at the book in astonishment until he let out a heartfelt sigh. "Oh, I see, this is one of the usual reports. Everyone has one. This one, for example, is from a guy named Theo. But unfortunately, almost all of them are full of half-truths and false numbers. Colorful images, big promises. Unfortunately, that doesn't help us."

Thoughtfully, they jointly roamed the depths of the ocean, accompanied by the turtles Rudolf, Blitzen, Donatello, and Leonardo, in search of companies that committed to environmental protection, social responsibility, and good corporate governance.

"What about this turtle?" Arielle asked as she pointed at a particularly lively turtle.

"That's Rudy, he reminds me of one of my reindeer," joked Santa, pointing at the turtle's red beak. "But where are you going, Rudy?"

Santa commanded his draft animals to follow Rudy, who skillfully pulled the sled along a river called Main to a city named Würzburg.

"Santa, look! Here is a company that helps others get their ESG reporting right," Arielle shouted excitedly.

"They make colorful brochures for other companies?" Santa asked with a hint of hopelessness in his deep voice.

"No, no, Santa," the mermaid contradicted. "They do it quite differently. They ensure with their analyses that the reports of other companies are true and accurate, based on their own ERP data!"

The idea made Santa's eyes sparkle even more than usual. "Perfect, Arielle! That's exactly what I'm looking for," Santa replied happily.

Thus, it happened that Santa and Arielle were able to distribute all gifts to sustainable and social companies by Christmas Eve, rewarding them for making positive changes in the world. This unusual encounter between Arielle, Santa, and the turtles conveyed an important message: In a world of change and environmental changes, it is crucial for companies to recognize their responsibility and commit to sustainable practices.

And this is exactly where the ESG Preparation Analysis of IBIS Prof. Thome AG helps. With data quality and availability.

An article by
Dr. Volker Bätz