Data-based sustainability management for a clear, future-focused strategy

EPACTO – ESG Performance Accounting Tool: Implement sustainable corporate strategy, based on facts and figures

As the digital linchpin in a company’s sustainability management system, EPACTO collates all relevant data, calculates current sustainability performance and maps out a development pathway within planetary boundaries.

ESG (Ecological, Social, Governmental) Performance Accounting Tool

EPACTO provides companies with guidance on the optimal composition of project portfolios to help them achieve sustainability goals as quickly as possible.

What is EPACTO?

ESG (Ecological, Social, Governmental) Performance Accounting Tool (EPACTO) is a digital analysis instrument that helps companies to assess their current sustainability performance and define appropriate targets. It incorporates specific ESG indicators as defined by institutions and by law. Based on the results of its analysis, companies can compare and prioritize their projects in light of their contribution to achieving sustainability goals.

By linking sustainability indicators with financial metrics (such as the investment needed to realize a project), EPACTO offers a highly practical tool to measure performance and plan future activities.


Insights into the software. In the video, Charlotte Beck, IT & Sustainability Consultant, explains how EPACTO works and how the tool helps companies achieve their sustainability goals (in German, English subtitles available).
EPACTO overview graphic
EPACTO – all KPIs in a single tool, helping you keep an eye on all sustainability-related issues

EPACTO as the central tool for meeting sustainability reporting duties

Data-based sustainability management for a clear, future-oriented strategy as a SaaS solution with data cockpit, performance cockpit, impact cockpit and reporting cockpit

Sustainability has long since established itself as a key future challenge for companies of all sizes. In 2021, the European Commission published its proposal for new guidelines and regulations on sustainability reporting and sustainable finance in the form of the Corporate Sustainability Reporting Directive (CSRD). This will require all companies with over 250 employees to produce reports on their sustainability performance and the impact of sustainability aspects on their commercial position, regardless of their capital market orientation.

The EPACTO software solution enables companies of all sizes to overcome specific reporting challenges by offering a template (e.g. for CSRD reporting) for the requisite indicators along with corresponding lists.

By choosing EPACTO, your company could successfully implement automated sustainability management:

benefit from a sustainability management tool capable of displaying complex data from numerous different sources in clearly structured dashboards

benefit from an efficient tool to help optimize their sustainability performance through connections to existing systems and measures to overcome data silos.

benefit from support when prioritizing investment projects in light of their impact on ESG targets.

EPACTO can cover numerous aspects, including:

  • Energy use and resource consumption
  • CO2 emissions throughout the product life cycle
  • Target values required e.g. in line with the 1.5°C framework
  • Degree of target attainment for planetary boundaries of products
  • Impact measurement for planned projects or partnerships in relation to targets set
  • Specific answers to questions, e.g. “How much CO2 will a given measure save per Euro invested?

Department-specific KPIs in EPACTO

EPACTO collates data from various areas to provide an overview of your sustainability performance, including:

  • Production
  • Logistics
  • Waste production
  • Water management
  • Energy management
  • Facilities
  • Fleet management

Sustainability directives and standards

EPACTO covers KPIs outlined in the following laws and standards (with the option to add further KPIs at any time):

  • Corporate Sustainability Reporting Directive (CSRD)
  • European Sustainability Reporting Standards (ESRS)
  • EU taxonomy
  • Indicators for the German Supply Chain Due Diligence Act (LkSG)

Access the benefits of EPACTO:

At its heart, EPACTO comprises three features:

  • Holistic KPI dashboard in which all sustainability-relevant data is recorded and can be compared with each other
  • Overview of all projects with sustainability relevance, which can be weighed up against each other in terms of their impact on the sustainability goals
  • In the form of a CSRD template, the system guides the user step by step through the requirements and bundles existing data directly prepared for reporting

But that’s not all – EPACTO also…

  • assigns specific target values for each indicator on the basis of planetary boundaries, and allows users to set their own targets.
  • outlines the development pathway from the “as-is” state to the “to-be” performance goals, based on real-time data.
  • draws on an extensive KPI pool to combine various reporting standards and thereby help users to identify relevant indicators.
  • facilitates a comparison of different measures to assess how finite resources can be used to achieve the best possible results.

KPI pool

Select indicators from our pool of predefined KPIs or have other indicators added in line with your needs. Our predefined KPIs include:

  • Energy consumption, kWh/year
  • Energy saved through improvements in %

  • Volume of water used
  • % of reused water
  • % of recycled water
  • % of wasted water

  • Waste by type and disposal method
  • Waste reduction rate
  • Waste recycling rate

  • Direct CO2 emissions
  • Indirect CO2 emissions
  • CO2 emissions per employee from business travel
  • Pollutant emissions

  • % of non-renewable materials used
  • % of recycled materials used
  • Product recycling rate in %
  • Packaging recycling rate in %
  • % of suppliers assessed in respect of sustainability
  • % of suppliers who adhere to the established sustainability strategy
  • Value of products and services developed for a specific environmental benefit - broken down by purpose for each business division
  • Substantiated complaints relating to privacy breaches and loss of customer data
  • Proportion of assets subjected to an assessment focusing on environmental or social aspects, with either positive or negative results
  • Number of workplace injuries
  • Hours worked per week
  • % of employees by nationality / gender / age (company-wide & in management positions)
  • Number of training sessions provided on the topic of sustainability (in %)
  • % share of employees on fixed-term contracts
  • % share of part-time employees, broken down by gender
  • Number of overtime hours worked (in %)

Implementing EPACTO in your existing IT infrastructure

By choosing EPACTO, you will be committing to carefully planned, fact-based sustainability management, reap a number of benefits – and can build on your existing infrastructure!

The EPACTO platform connects with your existing IT architecture and collects all sustainability-related data. In addition, EPACTO enables users to make individual adjustments to existing systems without changing existing data structures.

The implementation process

  1. Select relevant KPIs for your needs from our KPI pool to create a picture of your sustainability performance
  2. Select a suitable licensing model
  3. Connect your existing IT landscape to calculate and display the data needed to produce KPIs (for as-is performance)
  4. Define targets within the framework of planetary boundaries for each KPI
  5. Evaluate of company activities in light of their impact on KPIs and their contribution to reaching goals
Graphic outlining the EPACTO process model
EPACTO connects to existing IT landscapes, can be configured to suit individual requirements and is supported by LHIND until up and running

Choose the EPACTO sustainability management platform today – with LHIND!

Arrange a consultation meeting with us and see the benefits of the EPACTO sustainability management tool for yourself.

  • By drawing on our fact-based sustainability expertise, extensive knowledge of IT systems, in-depth industry know-how and selected partnerships with scientific actors and associations (B.A.U.M. Network), we can help you reach your ESG goals.
  • By providing digital solutions, we are working with you to implement the requirements for a sustainable future.
  • By leveraging our expertise in the digital transformation, you benefit from major insights from key industries, such as the aviation, automotive, manufacturing, logistics and maritime industries.
  • By relying on our experts’ support, you can professionally implement end-to-end solutions, from concept creation to implementation and service.
  • By choosing LHIND, you gain access to all state-of-the-art IT technologies and the latest programming expertise.
  • By applying machine learning and AI systems, we make it possible to analyze vast volumes of data.

You have any questions or would like to find out more about sustainability management with EPACTO?

We look forward to hearing from you.

Would you like more detailed information about EPACTO and its implementation? Perhaps you’re wondering whether you and your company could use EPACTO to achieve targeted improvements in your sustainability performance? Or do you have other questions? We’re ready and waiting to assist you with our expertise! Simply fill out our contact form to receive a non-binding offer.