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This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the …
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,000, with the greatest increase in Germany. For 2025, around 13,000 German private family firms must disclose a sustainability … report for the first time. Preparing a sustainability report that meets the requirements of the CSRD involves its own … to the literature by differentiating family firms based on their sustainability strategy and maturity of sustainability …
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