Sustainability reporting

Sustainability reports emerged as a development of the 1990s published by companies, but also by public institutions environmental reports. Make the activities and achievements of organizations in terms dar. on sustainable development

To access the main topics of sustainability: economy, ecology and society ( triple bottom line ). The Sustainability Report is in addition to the annual report is an important part of the information policy of the company. He is also an instrument of sustainability management and an element of marketing. Meanwhile publish mainly large companies in all industries annually - partly based on the GRI guidelines - such reports. In addition to the guidelines of the GRI there are now numerous other standards, such as the ten principles of the UN Global Compact .. These standards overlap partially in content, but different focus settings on the various aspects of sustainability. In addition to global large companies now are also medium-sized companies are increasingly in the duty to create professional sustainability reports. So is especially demanded by companies in the supplier industries by decreasing corporations compliance and documentation of social and environmental standards.

The sustainability reports hold the progress of the different areas. In economics, for example, the company's focus on the future. The ecology - especially in the manufacturing and processing industries - the sustainable development is emphasized on resource efficiency and environmental protection. In the social issues the focus for example in the direction of the company are located on a family-friendly operation, the support of the people in difficult personal situations and social criteria in procurement (for example, Fair Trade, action against child labor in the supply chain ).

Since 2005, the sustainability reports in Germany in a ranking by the Institute for Ecological Economy Research (Iow ) and future eV compared and evaluated by companies. This competition is the continuation of the already in the years 1994 to 2000 repeatedly performed rankings of environmental reports. In Switzerland, the Ö.B.U. leads every two years, a jury of sustainability reports by.

• 3.1 Core Indicators
• 3.2 Foreword by the management
• 3.3 Profile of the reporting entity
• 3.4 Vision and Strategy
• 3.5 Management systems
• 3.6 Business Performance

Reasons for sustainability reporting

A sustainability report informs the stakeholders in addition to the economic and environmental and social aspects of the company. It should be noted that the growing interest in this information for years. He is one of the means to support the corporate communications.

The IOEW has found three major reporting motifs in a survey of environmental rapporteurs:

Market-oriented motives

If the company is located in a market segment, play an important buying criterion in the environmental and social aspects of sustainability report should demonstrate a clear market terms. Especially encouraged by the media, consumers will increasingly include in the future the sustainability aspect in their purchasing decision. Here the environmental report is an opportunity far beyond the actual product, to inform the customer with its sustainable ideas and loyalty.

Management-oriented motives

The public interest is directed mainly to large companies. Small and medium enterprises usually do not attract the public to this extent in coming. This is where the sustainability report can serve to promote their internal social and environmental management. It should be especially their own employees informed and motivated. This is only useful if the aspects of sustainability should be embedded in the management.

Public -oriented motives

Especially industries, some of which are decades under increased public viewing, have public -oriented motives. Industries that cause a greater impact on the environment, perceive a lack of public confidence in the environmental protection of their business. The aim of the environmental reporting here is to achieve credibility and trust for itself and its products.

Reporting Principles

For companies in the sustainability report is intended to help the stakeholders to be able to make a picture of the reporting entity, its services and overall activities. Here, all the information of the truth have to meet and so strengths and weaknesses of the company should be presented. The entire company should be described in the report and this at regular intervals (every 3-4 years) to be restated. It should be ensured that the contents of the report true, are essential, complete and comprehensible.

Elements of the Sustainability Report

Core Indicators

The most important indicators for sustainability should be presented in the report as possible at the beginning to allow a quick overview of trends. For this purpose, particularly a table or some graphics are.

Foreword by the management

By the preface, it is possible to recognize the public, whether and how the company's management is committed to sustainability. The reader should recognize specific statements by the management, as the progress in this field. Here it is useful to set out positions of leadership on economic, ecological and social aspects.

Profile of the reporting entity

Due to the profile of the public will have an overview of the company. In addition to the major products and services, should be informed of locations, legal form, number of employees, ownership and sales.

Vision and Strategy

Although sustainability is itself a vision, yet the economic, environmental and social aspects are weighted differently depending on the company and industry group. Therefore visions should be communicated, which have been developed specifically for the company. Also should show vision and concrete goals in the same direction.

Management systems

Through the presentation of competences and procedures in the management system, the public should realize how competencies are perceived. This concerns in the sustainability report covers the sub-areas of the company's economic, environmental and social control as well as the challenging area of ​​coordination of strategies and objectives and reconciling conflicts.

Corporate performance

In addition to reporting on the company's performance in terms of sustainability, the report should also strengthen the company's image. Thus, it is possible to state planned strategies and programs that enhance the strengths and reduce the weaknesses of the company.

Literature (selection )

• Isenmann, Ralf / Marx Gómez, Jorge: Internet-based sustainability reporting, Berlin 2008 ISBN 3-503-10005-9
• Federal Ministry for the Environment, Nature Conservation and Nuclear Safety: Sustainability reporting: recommendations for good corporate practice. Berlin 2007
• Global Reporting Initiative: Sustainable Management: A Guide for corporate sustainability reporting. Stuttgart: Ministry of Environment and Transport Baden- Württemberg 2007
• Hessian Ministry of Economics, Transport and Regional Development and Hessian Technology Foundation ( HMWVL / HT eds.): Competitive advantage through active environmental reporting - New opportunities for small and medium businesses. Wiesbaden 1999
• Institute for Ecological Economy Research (Iow ) / imug Institute for Market - Environment - Society: The Sustainability Report. A guide to practice credible communication for sustainable enterprises. Berlin 2001
• E. Schramm: Sustainability services effectively communicate - a handout for drinking water supply. Frankfurt q.s.: ISOE, 2007
• Herzig, C.; Schaltegger, S.: corporate sustainability reporting, in: Michelsen, G. & Godemann, J. (eds. ): Handbook of sustainability communication. 2nd updated and revised edition. Munich: Oekom, 2007, 579-593.
• Blanke, M.; Godemann, J.; Herzig, C.: Internet-supported sustainability reporting. An empirical study of companies in the DAX 30. Lüneburg: Centre for Sustainability Management (CSM ) & Institute for Environmental Communication ( INFU ), 2007 CSM Lüneburg