Transparency in all areas of a company has been primarily based on a voluntary basis until now. But in relation to CSR (Corporate Social Responsibility) this is now changing. The EU requires companies to report on sustainability (CSR Directive 2014/95/EU).
Therefore, many capital-market-oriented companies will have to publish a sustainability or CSR report as of 1 January 2017. The Sustainability Report is intended to provide information on environmental, social and workers’ concerns as well as respect for human rights and the fight against corruption and bribery.