Rules and Processes

5. Accountability

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.

Key Performance Indicators (KPI)

Incentive Schemes

8. Management by objectives and payment

8. The company discloses how target agreements and remuneration schemes for executives are also geared to achieving the sustainability goals and how these are geared towards lasting value creation. It discloses the extent to which sustainability performance forms part of the evaluation of the top management (board/managing directors) conducted by the monitoring body (supervisory board/advisory board).

Key Performance Indicators (KPI)

Stakeholder Engagement

9. Stakeholder engagement in sustainability process

9. The company discloses how the relevant stakeholders are identified, how a dialogue takes place with them on a regular basis and how they are systematically integrated into the sustainability process (e.g. AA 1000).

Key Performance Indicators (KPI)

Innovation Management

10. Innovation and product management

10. The company discloses how innovations in products and services are enhanced through processes which improve sustainability with respect to the company’s utilization of resources and to the user. A further statement is made as to whether the economic, social and ecological effects of the company’s main products and services are currently or will be assessed and improved through its value-added chain and product life cycle.

Key Performance Indicators (KPI)