Energy and natural resources

The energy transition is placing greater demands on finance functions and making finance a key driver of transformation.

• Shift of investments to capital-intensive, long-term transformation projects
• Higher volatility requires improved planning, forecasting and scenario capabilities
• Integration of CO₂ costs and ESG KPIs into investment and control models
• Increasing importance of CAPEX optimisation, subsidies and risk management

Increasing regulatory complexity poses significant challenges for companies and leads to growing burdens.

• EU climate targets necessitate long-term investments with limited planning security
• EU taxonomy and CSRD increase requirements for data, reporting and processes
• CO₂ pricing (ETS, ETS 2, CBAM) has a direct impact on cost structures
• Frequent national adjustments (e.g. EEG, GEG, grid fees) make stable business cases difficult

Companies must anticipate regulatory developments at an early stage and systematically integrate them into their decision-making processes.

In future, companies will increasingly operate independently on the electricity market in order to strengthen their supply and actively manage costs.

• Direct marketing and own consumption of electricity from own generation facilities
• Hedging via corporate PPAs and active electricity price hedging
• Revenue from flexibility marketing (e.g. balancing energy, demand side management)
• Use of storage and load management to optimise electricity procurement and prices
• Bundling decentralised plants via virtual power plants (prosumer models)

Companies must understand market mechanisms and use them in a targeted manner to make their energy supply resilient and economical.

ESG is evolving from a pure compliance requirement to a key lever for value creation and competitiveness.

• Access to capital through ESG-compliant financing instruments and better financing terms
• Cost reduction through energy efficiency, resource conservation and optimised processes
• Strengthening of market position and brand through rising expectations of customers and business partners
• Reduction of risks along the supply chain through transparency and ESG standards
• Support for strategic decisions through ESG KPIs as a management tool

Companies must systematically integrate ESG into their strategy, investment decisions and operational processes in order to realise sustainable value potential.