Why is this important?

Effectively integrating the topic of sustainability into the various business divisions and processes calls not only for an overview of the entire business, but also for the appropriate authority to issue instructions, in order to also implement more far-reaching changes and to practise sustainable conduct. Sustainability must therefore also be backed at the managerial level. There should therefore be someone within the management and, if applicable, on the board who is responsible for the topic and ensures that sustainability is taken into consideration when strategic business decisions are made (see criterion 8).

What needs to be borne in mind?

Operational responsibility for the topic of sustainability may lie with specific departments (e.g. a department dedicated to corporate social responsibility) or may be handled by the divisions themselves or by persons assigned to do so. These support the management and the board in further developing the sustainability strategy, submit regular status reports, propose projects and activities, and coordinate implementation. Here, you should state who at the operational and the managerial levels is responsible for further developing your company’s sustainability. Bear in mind that sustainability encompasses a wide array of topics and, if applicable, state how the responsibilities are divided up at the managerial level. Environmental matters such as resource management (see criterion 12) might be assigned to a different management figure than social matters such as political influence (see criterion 19).


State how centralised responsibility for sustainability issues (strategy, monitoring, analysis) is assigned at the operational and managerial levels.