Green Skills Competency Model and Materiality Analysis Innovative Approaches to Promoting Sustainable Transformation in Small and Medium-Sized Enterprises through Strategically Oriented Qualification Kompetenzmodell .,Green Skills und Wesentlichkeitsanalyse Innovative Ansätze zur Förderung nachhaltiger Transformation im Mittelstand durch strategisch ausgerichtete Qualifizierung

Laws such as the German Supply Chain Act (LkSG) and the EU Taxonomy, along with societal change, require companies to develop new competencies in environmental, social, and governance matters. Small and medium-sized enterprises (SMEs) in particular face the challenge of implementing systematic skill development. This paper presents the "Green Skills"competence model and materiality analysis as practice-oriented approaches for identifying relevant sustainability issues and enabling strategic employee qualification in the SME sector.