Get things moving – all you need to know about the Code
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Five Benefits for Users

Makes reporting easier and more comparable

When issuing the Code's declarations of conformity, the user reports relate to twenty qualitative Code criteria, plus 28 GRI and 16 EFFAS performance indicators. Users report on whether they have met the indicator in question (comply) or provide reasons for deviating from it (explain). By doing so, they indicate what is at the core of their organization’s corporate sustainability. Financial market players use the Code's declarations of conformity to evaluate the non-financial performance of business enterprises.

Meets the EU’s reporting obligation and is compatible with international standards

The European Commission has bound large-scale companies to report non-financial and diversity information as of 2017. The declarations of conformity satisfy these requirements. The Code is also compatible beyond that: it reflects the most important, internationally established standards and management approaches and makes them manageable.

Suited to small and medium-sized enterprises (SME)

The Sustainability Code enables medium-sized enterprises to access the reporting process. The Code outlines what is at the core of sustainability. The “comply or explain” approach means that it is not necessary to report on individual indicators if these are of immaterial significance, the data is unavailable, or other comprehensible reasons can be cited as to why certain information is not being disclosed (2015:17, PDF)

Also of benefit to civil society organizations

Foundations, NGOs, trade unions, universities, academic organizations and government agencies are other examples of business-like institutions. They have employees, procure goods and provide services. At times, sustainability is even an everyday occurrence. To increase credibility, a high degree of transparency is required here, too.

Is a recognized control instrument for sustainable management

The Sustainability Code sets out a clear and manageable framework for organizations to act sustainably and provides a structuring tool for a sustainable economic management. The fact-based preparation of information focuses attention on material aspects and facilitates the process of evaluating a company’s non-financial performance.


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Topical Events

An introduction