"With the Paris Climate Agreement, the SDGs of the United Nations, the TCFD recommendations of the Financial Stability Board and finally the EU Action Plan, the issue of sustainability has gained a great deal of momentum. Transparency and reporting are core elements in this context. The Sustainability Code summarizes essential aspects of sustainability in a systematic and yet compact form. This helps investors to use them efficiently for the risk management of their investments."

"The European reporting requirement on non-financial performance offers a major opportunity for companies to move to integrated reporting. That is why coherence and connectability of standards for reporting on non-financial performance are central milestones, in order to give companies the security to act. I value the International Integrated Reporting Council's collaboration with the Sustainability Code as a reporting framework covering the relevant thematic areas in a marketable manner, giving companies a sound basis towards good and integrated reporting."

"For companies of all legal forms, the Sustainability Code is an instrument that permits transparency about sustainability and thus quality comparisons. By setting appropriate framework conditions, the Code clearly shows positive effects on the capital market and for all stakeholders."

"When we published the Greek Sustainability Code in early 2016, we were very interested to see what the response would be in Greece – we are delighted with the attention the issue has gathered as well as the intensive discussions that have been triggered within Greek businesses, professional associations, banks and indeed the Athens stock exchange. In the final analysis, it is not reporting that is in the spotlight, but the question of the economic viability of Greek businesses which is inextricably connected with the question of national sustainability issues."