From existing sustainability reporting to structured CSRD readiness
LR Health & Beauty views sustainability as more than just a reporting requirement
At a glance
Cosmetics, health, and lifestyle products
Ahlen
1,166 employees (2025)
approx. EUR 277.1 million (2025)
The company
LR Health & Beauty is one of Europe’s leading companies in the direct sales of cosmetics and health products. The company develops and distributes skincare products, dietary supplements, and lifestyle products through an international network of independent sales partners. A significant portion of the value creation, particularly in the areas of research, development, production, and logistics, is based at the headquarters in Ahlen.
A major benefit was that we were able to centrally consolidate our sustainability data in a structured manner for the first time. With ID-Report, we consistently track emissions and relevant metrics.
Bastian Langer,
Senior Corporate Controller at LR Health & Beauty
The challenge
LR Health & Beauty has been engaged in sustainability for several years and has established structures in sustainability management. Due to an existing reporting obligation under the Non-Financial Reporting Directive (NFRD), the company was bound by the requirements of non-financial reporting from an early stage. Sustainability information was therefore already being systematically collected and published as part of financial reporting.
Sustainability was by no means a new topic within the company. Rather, numerous activities, key performance indicators, and reporting structures had already been established over time. At the same time, however, it became clear that the regulatory environment in Europe was evolving significantly. With the Corporate Sustainability Reporting Directive (CSRD), a new phase of sustainability reporting was heralded, in which both the scope and the methodological requirements are set to increase significantly.
Against this backdrop, the question for LR was not so much whether sustainability management needed to be established. Rather, the key issue was how existing structures could be further developed and prepared for future requirements.
A key challenge was to systematically organize existing sustainability information and assess its compatibility with future regulatory requirements. While qualitative information and individual metrics were already available, it became clear that quantitative data, in particular, would gain greater importance.
This applied above all to climate-related topics such as the systematic tracking of greenhouse gas emissions. Relevant information was generally available within the company, but was often scattered across various systems, departments, and processes. In some cases, there were different data sources or calculation methods that had not yet been consolidated into a consistent overall structure.
At the same time, the question arose as to how sustainability data could be organized in the long term so that it could be used not only for reporting requirements but also as a basis for internal analyses and decisions.
The challenge, therefore, was not simply to expand existing sustainability activities but to structurally develop them further. The goal was to create transparency regarding existing data and processes, define methodological foundations for key sustainability topics, and simultaneously establish a robust foundation for future regulatory developments.
Sustainability was already established at LR. The collaboration with abat helped us further develop structures, collect data more consistently, and create a solid foundation for future requirements.
Markus Bange,
Head of Corporate Controlling, Treasury & Investor Relations at LR Health & Beauty
The approach
To systematically further develop LR’s existing sustainability structures, abat adopted a structured consulting approach. The goal was to consider regulatory requirements, existing data structures, and future management needs collectively, rather than establishing isolated reporting processes.
The focus was on the CSRD-Ready approach developed by abat. This approach helps companies systematically analyze existing sustainability structures and prepare them specifically for future regulatory requirements.
The approach follows a structured process with several phases that build upon one another. It begins with an assessment of current sustainability activities, data sources, and organizational responsibilities. The goal is to create transparency regarding existing structures and to develop a shared understanding of existing metrics, processes, and data flows.
Building on this, a materiality analysis is conducted to systematically identify and evaluate the sustainability issues relevant to the company. This analysis forms the basis for the further substantive direction of sustainability management.
In the next step, strategic areas of action as well as concrete goals and measures are derived from this. At the same time, we assess which data and metrics are needed to consistently manage and report on these issues in the future.
Another focus is on developing a structured data and reporting framework. This involves determining which sustainability metrics should be collected, the sources of the data, and how they can be recorded consistently within the company over the long term.
The consulting approach was deliberately designed to ensure that conceptual work and operational implementation remain closely linked. The structures developed in the project were not only to be documented but also directly transferred into a data and reporting structure that can be used over the long term.
Establishing a robust emissions inventory
As part of the materiality analysis, it quickly became clear that climate-related issues play a central role for LR. In particular, the systematic tracking of greenhouse gas emissions was identified as a key area for action.
Against this backdrop, the project placed particular emphasis on developing a structured and methodologically sound emissions inventory. The goal was to create a transparent framework that would allow the company’s climate-related impacts to be tracked in a comprehensible manner and further developed over the long term.
Together with LR, abat developed a systematic approach for recording and evaluating the key emission sources. At the outset, the system boundaries of the inventory were defined and the emission categories relevant to the company were identified.
A key component of the work involved analyzing the data already available within the company. Much of the required information was fundamentally available, but had previously been scattered across various systems, processes, and areas of responsibility. Through the structured evaluation of these data sources, existing information was made usable while simultaneously identifying potential data gaps.
Building on this, suitable calculation methodologies, assumptions, and documentation structures were developed collaboratively. The goal was to create an emissions inventory that is both methodologically transparent and sustainable for long-term implementation within the company.
In addition, abat assisted LR in identifying suitable emission factors and selecting appropriate data sources for calculating greenhouse gas emissions. The underlying calculation logic, factors, and data structures were prepared in such a way that they can not only be used within the project context but are also permanently embedded in the company’s sustainability data structure.
In this context, the developed calculation approaches and data structures were directly integrated into the ID-Report sustainability software. This ensured that emissions calculations can be automated in the future and continued based on continuously collected data.
The developed structure thus forms not only the basis for the current emissions calculation but also for continuous improvement of the data foundation and future analyses.
From consulting to operational implementation
A key objective of the project was not only to document the results conceptually but also to make them permanently usable within the company. Sustainability projects often fail because analyses and calculations are developed within the project context but are not subsequently integrated systematically into existing processes.
To avoid precisely this, the project ensured early on that the developed structures and methodologies could be transferred into a data and reporting structure usable in the long term.
The ID-Report sustainability software was used for this purpose. The platform serves as a central environment for the structured collection, management, and analysis of sustainability data. In particular, the hierarchical structures of the organization are taken into account, both during data collection and analysis.
The data structures, key performance indicators, and calculation logic developed in the project were formatted so that they could be directly mapped within the platform. This resulted in a consistent system through which relevant sustainability information can be collected, documented, and continuously updated in a structured manner in the future.
A key advantage of this approach is that methodological decisions and data structures are not solely recorded in project documents but are directly embedded in the operational data structure. Sustainability data is thus documented in a traceable manner and can be consistently refined over time.
For LR, this means that the foundations developed in the project remain usable in the long term and can simultaneously be flexibly expanded as regulatory requirements or internal information needs evolve.
Results and added value
Through this collaboration, LR Health & Beauty was able to systematically further develop its existing sustainability management structures and prepare them for future requirements.
A key outcome of the project is the significantly increased transparency regarding existing sustainability data and its origins. Through the structured analysis of existing data sources, it became clear what information is already available within the company, how it can be methodologically categorized, and where further development of the data foundation is warranted.
With the establishment of the emissions inventory, LR also has a consistent foundation for assessing its own climate-related impacts. The developed methodology enables greenhouse gas emissions to be tracked in a transparent manner and the data foundation to be further improved over time.
Furthermore, a clear structure for the collection and management of sustainability metrics has been established. By integrating the data structure into the ID-Report platform, sustainability data can be centrally collected, documented, and consistently maintained in the future.
Another benefit lies in the strategic alignment with future regulatory requirements. Through the CSRD-Ready approach, LR was able to assess early on which topics are relevant to the company and which structures should be prepared for upcoming developments.
This has created a robust foundation on which sustainability can not only be reported but also systematically developed.
For us, it was crucial to understand the implications of new regulatory requirements early on. abat helped us systematically organize our activities and create a clear foundation for further development.
Valdemaras Gordinskis,
Senior VP of Global Finance & Controlling at LR Health & Beauty
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