CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance … in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article … apply the Sustainability Code differently. In view of the main reporting heterogeneity and reporting lags the current …

shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …