We Impact Level 2
A comprehensive sustainability management system with EMAS validation
Have you already completed stage 1, or would you like to implement the integrated management system including EMAS registration directly?
Welcome to We Impact Level 2
We Impact Level 2 is aimed at companies looking for a systematic way to expand their existing management system (e.g. ISO 9001, 14001, EMAS) into a sustainability management system with all the necessary ESG data and sustainability report with integrated environmental statement.
Level 2 extends the requirements of level 1 to a comprehensive and demanding sustainability management system. It requires validation in accordance with EMAS and includes, among other things, a double materiality analysis, comprehensive risk management of human rights due diligence obligations, the recording of ESRS-relevant sustainability data and a mandatory sustainability report in accordance with the VSME (Voluntary SME Standard).
Tested with safety
By independent and state-accredited specialists
The fulfillment of all requirements and the accuracy of the sustainability report are checked. As an extension of level 1, this is carried out in an on-site audit by accredited environmental auditors with We Impact additional qualifications in accordance with the Environmental Audit Act. This ensures the high quality and credibility of the system. Companies that meet all the requirements of the We Impact system are entitled to use the We Impact Level 2 seal.
With We Impact Level 2 to the "next level" in sustainability
Sustainable transformation is not a sprint, but a marathon. At the same time, companies must ensure their survival and are faced with far-reaching decisions. We Impact supports you in making truly meaningful risk management decisions, because: the top 4 risks in the next 10 years are sustainability risks (Global Risk Report 2025).
Level 1 and Level 2:
The differences at a glance
Level 1 - Basic sustainability management
Entry into systematic sustainability management with certification
Basic requirements
- Inventory and employee survey
- ESG criteria and initial materiality assessment
- Risk assessment and supply chain risks
- Sustainability strategy, action plan and employee participation
- Establishment of simple management structures
- Sustainability report according to VSME
Examination
Online audit by approved impact auditors with interviews and document review
Certification level
Basic seal
Introduction horizon
approx. 4 to 6 months
Level 2 - Premium Sustainability Management & Report
Integrated sustainability management with EMAS and sustainability report with certification
Structure requirements
- Further development of inventory (extended "environmental audit") incl. double materiality (in accordance with CSRD) and ESG data collection
- Independently audited risk management for the supply chain (LkSG)
- ESG management system, targets and measures
- Environmental compliance
- Validated sustainability report (VSME/CSRD) with integrated environmental statement (EMAS)
Examination
On-site audit and validation of the sustainability report by state-accredited environmental verifiers (EMAS) with We Impact additional qualification (impact verifiers)
Certification level
Introduction horizon
Approx. 4 months with existing EMAS/ISO14001 or building on level 1, otherwise approx. 8 - 12 months
Level 2: Same system - extended content
For a sustainable economy
The path to the Level 2 We Impact seal can also be presented in 8 steps and thus follows the overarching idea of management logic, but the content here goes beyond the good foundation of Level 1: the "next step" in professional sustainability.
Further information on the process
Here you will find more information about the contents of the process steps in We Impact Level 2. The exact requirements of the We Impact management system can be found in the We Impact certification standard.
1. impact stock analysis
The aim of the inventory analysis is to assess the status quo of the company with regard to sustainability criteria - building on stage 1, the inventory analysis is expanded. All relevant ESG data is collected and a double materiality analysis is carried out. EMAS organizations expand their environmental audit.
2. mission statement
Based on the results of the analysis, the company is expanding its sustainability strategy and binding sustainability principles with regard to relevant ESG issues.
3. improvement program
This involves formulating strategic goals and developing a catalog of measures relating to key ESG issues. The environmental programme of EMAS organizations is expanded.
4. management structures
Implementation planning for the necessary management structures is being expanded. The aim is to manage relevant sustainability issues, involve employees and continuously improve management. The level 1 system is expanded and organizations with an existing environmental management system establish more comprehensive structures with regard to social and governance issues.
5. internal review
The internal review of the management system is now based on the We Impact checklist. You receive support from the Impact Checklist on the implementation status according to ISO 14001, EMAS & We Impact.
6. sustainability report
7. external audit
Review of the management system and sustainability report by an external impact assessor. The certification audit must be coordinated with the impact assessor and the head office at an early stage. The office can arrange suitable impact assessors on request.
8 We Impact and EMAS register
If the audit is successful, the company receives proof of certification, is entered in the public We Impact Register and is authorized to use the We Impact seal. The certification is valid for 3 or 4 years, after which recertification is required.
Want to know more?
In our toolbox you will find further checklists, our impact check and links to freely available online sources
FAQ
You can find more information here
Why should I switch from level 1 to level 2?
If you already have an environmental management system in accordance with 14001, EMAS, you can start directly with level 2.