12.6 Responsible companies 12.6 Responsible companies

12.6 Responsible companies
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Sub-goal 12.6 encourages businesses, especially large and transnational companies, to adopt sustainable practices and integrate sustainability information into their reporting cycle.

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Sustainability reporting is currently taking place on a voluntary basis. There are a number of corresponding tools available for this purpose. Legal regulations exist in the context of accounting. The CSR Directive Implementation Act 2017, based on the so-called CSR Directive of the EU from 2014, created a statutory obligation to report non-financial information in Germany. In particular, listed companies with more than 500 employees must prepare a non-financial statement on environmental, labour and social issues, respect for human rights and combating corruption and bribery if other conditions are met (Section 289c HGB). Some 520 companies and organisations are affected. The existing voluntary frameworks can be used to implement this reporting obligation. Established reporting frameworks include the standards of the Global Reporting Initiative and the German Sustainability Code. There is a database for the latter: https://www.deutscher-nachhaltigkeitskodex.de/de-DE/Home/Database.

The Eco-Management and Audit Scheme (EMAS) is available to companies in the environmental sector. Established in 1995, it helps companies introduce and report on sustainable practices. Here, too, there is a database of registered companies and organisations, all of which are subject to environmental reporting obligations (www.emas-register.de). In consultation with the member states, the EU Commission revised the reporting requirements of the EMAS Regulation in early 2019. 

There has been increasing focus on corporate responsibility when it comes to the sustainable design of supply and value chains in recent years. This topic is of great relevance due to German companies, given their often globally networked supply and value-added chains. The National CSR Forum of the Federal Government adopted the ‘Berlin CSR Consensus’ in 2018. The purpose of this policy paper is to give companies a cross-industry orientation on how to exercise entrepreneurial diligence in terms of social, environmental and human rights diligence. Further activities, in particular in the field of human rights due diligence (under the National Action Plan on Business and Human Rights), are currently taking place.

Sub-goal 12.6 does not formulate quantitative targets. The National Reporting Platform (NRP) specifies the following as an indicator for 12.6: ‘Number of companies publishing sustainability reports’. The number of locations that are EMAS-registered is currently being recorded, because they must produce a certified environmental statement on the environmental aspects that concern them. Since the German National Sustainability Strategy has set the target of increasing the share of EMAS-registered sites and organisations to 5,000 by 2030 (indicator 12.2 in the German National Sustainability Strategy), this also applies to the number of environmental declarations. In addition to the environmental declarations, the number of declarations according to the German Sustainability Code is being recorded based on the availability of corresponding data in the DNK database.

OECD
OECD Guidelines for Multinational Enterprises (+ National Contact Point)

The OECD Guidelines for Multinational Enterprises (+ National Contact Point) are, alongside the ILO Core Labour Standards and the UN Global Compact, an instrument for promoting responsible corporate governance. For enterprises, they offer a code of conduct for foreign investments and for cooperation with foreign suppliers.
In the 2011 edition of the OECD Guidelines for Multinational Enterprises, 42 countries have committed themselves to new, stricter standards of corporate governance.

Unterziele
12.6 Responsible companies
Ziele
SDG 8 SDG 17
BMZ; GIZ
Initiative for Sustainable Agricultural Supply Chains (INA)

The Initiative for Sustainable Agricultural Supply Chains (INA) unites more than 70 actors from the private sector, civil society and politics. The initiative aims to achieve greater sustainability in global agricultural supply chains and improve the living conditions of small farmers. The INA concentrates in particular on protecting natural resources and ensuring living wages and income. The initiative also explores digital solutions to support producers and increase transparency in the supply chain and serves as an information platform. The INA was launched by the German Federal Ministry for Economic Cooperation and Development (BMZ) in November 2018. It is designed as an open platform that works across the boundaries of the respective supply chains.

Unterziele
12.2 Sustainable management of natural resources 12.3 Reducing food losses 12.6 Responsible companies
Ziele
SDG 1 SDG 2 SDG 8 SDG 15 SDG 17
GRI
GRI Standards

The Global Reporting Initiative (GRI) is an independent international organization that has pioneered sustainability reporting since 1997. The GRI Standards feature a modular, interrelated structure, and represent the global best practice for reporting on a range of economic, environmental and social impacts.

Unterziele
12.6 Responsible companies
BMBF
Resource-efficient Circular Economy - Innovative Product Cycles (ReziProK)

With the funding guideline "Resource-efficient Circular Economy - Innovative Product Cycles" (ReziProK), the Federal Ministry of Education and Research (BMBF) is pursuing the goal of contributing to the implementation of a resource-efficient recycling management system with the aid of research and development. The aim is to increase overall raw material productivity, avoid waste and reduce environmental pollution.

Unterziele
12.1 Sustainable consumption and production patterns 12.2 Sustainable management of natural resources 12.5 Reducing waste generation 12.6 Responsible companies
Ziele
SDG 9
BMBF
CLIENT II – International Partnerships for Sustainable Innovations

The target of the funding programme is to support international partnerships in the areas of climate, environment and energy.
CLIENT II puts a spotlight on demand-oriented research and development collaborations with select newly industrializing and developing countries with interesting markets for German suppliers of technology. The envisaged projects are to give an effective impetus to reduce environmental pollution in the partner countries, to use natural resources both wisely and economically, to supply safe, clean and affordable energy to all segments of the population, and to make advances in global climate protection and in the adaptation to climate change and natural hazards. 

Unterziele
12.1 Sustainable consumption and production patterns 12.2 Sustainable management of natural resources 12.3 Reducing food losses 12.4 Environmentally sound management of chemicals 12.5 Reducing waste generation 12.6 Responsible companies 12.7 Sustainable public procurement 12.A Supporting developing countries 12.B Sustainable tourism
Ziele
SDG 6 SDG 7 SDG 8 SDG 13