As of the reporting year 2017, certain European companies are obligated to publish sustainability-related information. This study analyzes the reporting practice of about 250 large capital-market oriented companies in Germany with a focus on environmental and climate-related reporting. The study evaluates the extent, depth, and quality of companies‘ reporting on various environmental issues. The analysis was conducted using mandatory non-financial reports from 2018 and 2019. The study finds considerable gaps in reporting due to lacking or vague regulatory prescriptions. However, it also shows many examples of good reporting practice. Based on the empirical findings, the study makes recommendations on how mandatory reporting can be developed further to benefit environmental and climate protection.

Download the study (in German, PDF, 3 MB)

Summary of the empirical results for decision makers and multipliers in English