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 investigates the conception and major opportunities and...

Sustainability has been defined by the Brundtland Commission (Brundtland, 1987) as "meeting the needs of the present without compromising the ability of future generations to meet their own needs". In times of increasing expectations of customers, shareholders, employees, and communities as well...