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NEW MEMBERS
As new members of the BAUM network we welcome::
  • Kreissparkasse Köln
    50667 Köln
  • JB Globale Beschaffungs GmbH
    13347 Berlin
  • Utopia GmbH
    81543 München
  • embeteco GmbH & Co. KG
    26180 Rastede
  • Indeed Innovation GmbH
    20095 Hamburg

FOR A FUTURE-ORIENTED, FARSIGHTED TRANSFORMATION

BAUM e.V. is in favour of a future-oriented, farsighted transformation of the German and European economy. The fundamental reorganisation of market conditions includes a market-based incentive model that builds on the newly created European transparency standards and turns their ambitious implementation by companies into a real competitive advantage.

BAUM position paper on a sustainable market design

Eliminate distortions of competition in the current market design

The position paper closely links the incentive concept for a sustainable market design with the requirements of the Corporate Sustainability Reporting Directive (CSRD) and established methods of impact assessment. The CSRD creates transparency about the sustainability performance of companies through binding reporting standards and encourages them to integrate environmental and social factors into their business strategies. The proposed incentive system builds on this by providing companies that systematically record and manage sustainability risks with regulatory and financial advantages - for example through easier access to capital or tax relief. This will eliminate distortions of competition in the current market design. The concept is based on a more precise pricing of external effects so that companies that generate positive effects through their business models and avoid social and ecological joint and consequential costs gain economic competitive advantages. This not only promotes the transformation towards sustainable business models, but also creates a reliable basis for investment in sustainable companies and innovations.

Key elements for a resilient economic system

The paper also emphasises the need for a stronger link between financial markets and sustainable investments in order to accelerate transformation processes. Effective governance, transparent reporting obligations and the involvement of all relevant stakeholders are key elements for a resilient economic system.

Outlook

The paper will be further discussed and consolidated in the coming months with BAUM's newly constituted committees – the Corporate Advisory Board and the Scientific Advisory Board. An initial working group will meet on 5 May from 5 to 6 p.m., with further meetings to follow.

At the BAUM conference on 11/12 November 2025 in Dortmund on the topic of "What kind of economy do we want? Future visions for a sustainable economy and society", it will be the subject of political background talks and further discussions.




NEW MEMBERS
As new members of the BAUM network we welcome::
  • Kreissparkasse Köln
    50667 Köln
  • JB Globale Beschaffungs GmbH
    13347 Berlin
  • Utopia GmbH
    81543 München
  • embeteco GmbH & Co. KG
    26180 Rastede
  • Indeed Innovation GmbH
    20095 Hamburg



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