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.