The Sustainability Code provides a framework for reporting non-financial performance and can be used by all enterprises and organisations regardless of their size or legal structure. On the basis of twenty criteria and a selection of quantifiable performance indicators, the transparency standard describes sustainability performance in a transparent and comparable form. This results in a so-called declaration of conformity. The declaration of conformity helps to assess the way in which companies embed sustainability into their core business. Opportunities and risks become visible and can be managed proactively.