5. Within the company, accountability for the sustainability of the company should be specified in corporate management.
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6. Implementation of Sustainability Strategy
6. The company discloses whether the sustainability strategy is implemented using rules and processes. The company depicts specific circumstances from purchasing, production, services, human resources, investment, research and development as well as logistics/transport and marketing and describes how suppliers, customers as well as other stakeholder groups (e.g. employees) are taken into account.
7. Sustainability indicators in planning and control
7. The company discloses how, along the lines of financial parameters, key performance indicators on sustainability are integrated into periodical internal planning and control and how the reliability, comparability and consistency of data applied to internal controls and external communication are safeguarded through appropriate processes.