1.3 Concluding Remarks

Today, ESG factors are an integral part of investment decisions. Comprehensive reporting helps investors to evaluate the current risk profile and shows how the company is prepared for future challenges. At the same time, actively communicating sustainability-related metrics and business opportunities, along with implementing and pursuing them, raises awareness of the company’s strengths and its competitive standing. It also provides additional arguments for investing in the company and strengthens trust. The disclosure of sustainability information is becoming an important principle of modern corporate communications and helps to create a well-balanced capital market narrative.

The ten recommendations and five practical steps offer an approach that facilitates more holistic corporate reporting, with the aim of meeting the needs of capital markets effectively.

The challenge is to:

• Identify a limited number of KPIs that are relevant for stakeholders and valuation purposes;

• Present key figures that are as quantifiable as possible, provide a relevant context, and illustrate the connections between financial and non-financial information;

• Concentrate systematically on the information that conveys the most important messages to investors and analysts.