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The Sustainability Code Benchmarking sustainable business

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Summary

In this updated version of the Code, the RNE reinforced its aim of advancing sustainability considerations in industry and commerce and of making com- panies’ sustainability performance transparent and comparable. This update was carried out in response to the CSR Directive Implementation Act ratified by the Bundestag in early 2017.

Issuer

Germany

Year

2017

Region

Europe

Issuer (type)

German Council for Sustainable Development (Deutscher Rat für Nachhaltige Entwicklung) (Government)

Instrument type

Code

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Text analysis

    • High 1.03%
    • Low 0.02%
    • E focus: climate change, conservation, emissions, energy, environment, forests, ghg emissions, greenhouse gas, pollution, renewable energy, renewables, resource efficiency, soil, waste, water, biodiversity
    • S focus: collective bargaining, discrimination, diversity, forced labour, gender equality, human rights, value creation, compensation
    • G focus: audit, bribery, competitive behavior, corruption, financial report, financial reporting, political contributions, accountability
    • Agriculture, Finance, Management, Manufacturing, Mining, Public administration