In 2006, German companies have to disclose material non-financial
sustainability key performance indicators (KPIs) for the first time in their
financial reports for the financial year 2005. In an empirical survey 87.5%
of the answering DAX-30-companies will integrate such indicators in their
financial reports. Of those companies 85.7% will disclose the indicators in
their annual report / management commentary.
The importance of non-financial
sustainability KPIs will be increasingly more important for a company’s
business development and position during the next years. For the year 2015
87.5% of the companies predict that KPIs will be (very) important. These are
just some of the results.
The full survey "Added value, long term." from sustainability consultant
Axel Hesse – supported by Deloitte and the German Federal Ministry of the
Environment – can be downloaded