Code users and their experiences - One year of the CSR-RUG Analysis of results of 2018 survey regarding the - Deutscher ...
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Code users and their
experiences
One year of the CSR-RUG
Analysis of results of 2018 survey regarding the
Code
Sustainability Code Office
July 2018
www.deutscher-nachhaltigkeitskodex.de @NHKodex
Background
Development and framework:
Last survey of users 2016
First year of CSR reporting obligation
Adaptation of due diligence process by Code Office
Change of agency advising Code Office
Against this backdrop, an updated user survey of all companies and institutions listed in the Code
database – excluding training partners – was carried out.
The results will be used to optimise the review processes as well as in dialogue with political players,
industry associations and audit companies.
www.deutscher-nachhaltigkeitskodex.de @NHKodex 2Survey design
Time frame of survey Required to report as per CSR-RUG
4–17.6.2018
Ja Nein Nicht sicher keine Angabe
Population 2; 1% 1; 1%
The population surveyed comprises all Code users. Code
users are defined as being all companies and organisations
that have a declaration of conformity listed in the Code
database (excluding training partners; as of 1.6.2018).
40; 29%
Population N = 367
Return rate 38%
Sample size: n = 138 95; 69%
Selection method
Full population survey
n = 138
Survey method
Online questionnaire
www.deutscher-nachhaltigkeitskodex.de @NHKodex 3Presentation of results
For presentation of the results, in part so-called performance indices (PIs) are used, which allows for
differentiation of performance on a scale of 0 to 100. To determine the PIs, the original five-step scale is
transposed to a 100-point scale (see fig.) and the mean covering all participants is calculated. Those
participants who did not or could not submit an answer to the respective question are not considered in the
calculation of the mean.
This transposition enhances visibility of differences in the results. Additionally, as compared to the
original scale, the higher the value achieved, the more positive the result.
www.deutscher-nachhaltigkeitskodex.de @NHKodex 4Key results
• The Code is the reporting standard for non-capital-market-oriented companies in the finance sector.
• Users of the Code use it primarily to fulfil their reporting obligation as per CSR-RUG.
• The Code is viewed as a helpful basis for building up CSR management and CSR reporting.
• Users see potential for improvement in the selectivity of individual criteria.
• The largest challenge lay in understanding the Code criteria and the requirements of CSR-RUG.
• Procuring information and activating departments were also challenges faced by users.
• Customers and staff are the main target groups of declarations of conformity with the Code.
• Correspondence with the Code Office was viewed as helpful process assistance.
• The Code declaration of conformity is primarily published on the website; not quite half of the participants
published it in the German Federal Gazette (Bundesanzeiger).
• 86% of companies subject to the reporting obligation are planning to fulfil the requirements of the CSR-
RUG next year again by applying the Code.
www.deutscher-nachhaltigkeitskodex.de @NHKodex 5The user survey was primarily completed by large companies.
Code user companies/organisations by number of employees (n = 138, absolute values)
10.000 bis 99.999 3
1.000 bis 9.999 45 113 = large = 82%
companies
500 bis 999 61
250 bis 499 4
50 bis 249 15
24 SMEs = 18%
1 bis 49 9
keine Angaben 1
0 10 20 30 40 50 60 70
www.deutscher-nachhaltigkeitskodex.de @NHKodex 6Two thirds of survey participants were from the finance sector.
Banken, Versicherungen, Finanzdienstleister 92 = 67%
Beratungsindustrie und Agenturdienstleistungen 5
Elektrotechnik und Elektroindustrie 3
Ernährungswirtschaft 3
Hochschule 3
Textil- und Bekleidungsindustrie 3
Tourismus; Hotel- und Gastgewerbe 3
Entsorgungswirtschaft, Kreislaufwirtschaft 2
Konsumgüterindustrie 2
Automobilindustrie 1
Chemische-/Pharmazeutische Industrie 1
Chemische Industrie 1
Handel 1
Handwerk 1
Information und Kommunikation 1
Transport, Logistik, Verkehrswirtschaft 1
Wohnungs- und Immobilienwirtschaft 1
Sonstiges 10
n = 138, absolute values
sonstige Dienstleistungen 4
www.deutscher-nachhaltigkeitskodex.de @NHKodex 7Not quite two thirds use the Code to fulfil their reporting obligation as
per CSR-RUG, not quite 40% use it for reputational reasons and as an
introduction to the topic of CSR
What were the reasons in favour of applying the Code for your company/organisation?
(listing multiple answers permitted)
Fulfilment of CSR reporting obligation 65
Enhancement of company’s reputation 39
Low-investment entry to CSR reporting 39
Implicit instruction for setting up sustainability management 25
Implicit suitability as internal control instrument 12
Growing pressure from clients to provide evidence of
9
sustainability
Support from the RNE/the Federal Government 8 n = 138, values in per cent
www.deutscher-nachhaltigkeitskodex.de @NHKodex 8The Code is viewed as a helpful basis for building up sustainability
management structures.
To what extent do you agree with the statements which follow?
PI
stimme voll und ganz zu stimme eher zu stimme teilweise zu stimme eher nicht zu stimme überhaupt nicht zu keine Angabe
Der DNK ist für uns eine hilfreiche Basis zum Aufbau
44 39 10 4 13 81
einer Nachhaltigkeitsberichterstattung/-management.
Die DNK-Anwendung erhöht die Vergleichbarkeit mit
anderen Unternehmen / Organisationen.
23 37 23 9 3 5 68
Die Kriterien des DNK sind inhaltlich für unser/e
Unternehmen / Organisation grundsätzlich relevant.
16 38 35 8 13 66
Die DNK-Anwendung hat zu einem besseren internen
Verständnis der Nachhaltigkeitsleistungen unseres 15 35 28 13 4 6 62
Unternehmens beigetragen.
Der Zeitaufwand für die Erstellung der DNK-
Entsprechenserklärung war angemessen.
12 33 32 12
n = 138, values in6per cent
6 59
Die DNK-Kriterien und Leistungsindikatoren sind
4 28 43 19 4 2 52
inhaltlich trennscharf.
www.deutscher-nachhaltigkeitskodex.de
n = 138, values in per cent 0 10 20 30 40 @NHKodex
50 60 70 80 90 100
9Understanding the Code criteria as largest challenge. But also the
procuring information and activating relevant departments are
challenges for users.
What were the largest challenges you/your team faced when preparing your declaration of conformity
with the Code? (listing multiple answers permitted)
Detailed understanding of Code criteria and/or requirements of CSR-RUG 73
Gathering of relevant information 58
Activating affected departments 49
Lack of relevant information 46
Internal project management for preparing the Code declaration of
30
conformity
Technical handling of the Code database 12
Approval process with executive bodies 10
Approval with external parties (auditors, consultants, training partners,
9
associations, etc.)
Correspondence with the Code Office 3
Other 4
N/a 2 n = 138, values in per cent
www.deutscher-nachhaltigkeitskodex.de @NHKodex 10The main target groups of Code declarations of conformity are
customers and employees. The financial sector is named only rarely.
Which stakeholders do you primarily wish to address with a declaration of conformity with the Code for
your company/organisation? (listing multiple answers permitted)
Kunden/Kundinnen 75
Mitarbeiter/-innen 67
Breite Öffentlichkeit 46
Eigentümer/-innen 38
Medien 30
Politik 28
Lieferanten 25
NGOs 9
Investor/-innen 9
Analyst/-innen 7
Banken 5
Gewerkschaften 3
Weitere 8
n = 138, values in per cent
Weiß nicht/ keine Angabe 7
www.deutscher-nachhaltigkeitskodex.de @NHKodex 11The Project Office as a helpful source of support. Training partners,
industry associations and auditors evidenced little demand.
To what extent did you make use of external support in applying the Code?
How helpful was this support for you?
sehr hilfreich hilfreich teils/teils weniger hilfreich nicht hilfreich bekannt, aber nicht genutzt kenne ich nicht keine Angabe PI
Telefonischer Austausch mit DNK-Projektbüro 46 15 5 1 27 6 88
E-Mail Korrespondenz mit DNK-Projektbüro 53 17 7 11 18 2 87
DNK-Schulungspartner und zwar: (freiwillige Angabe) 15 5 4 3 32 28 15 80
Vergleichsfunktion der DNK-Datenbank 33 30 14 1 4 12 4 1 77
DNK-Unterlagen wie z.B. KMU-Leitfaden, DNK
Checkliste, DNK Broschüre
33 33 19 3 1 7 31 77
DNK Webseite 29 37 18 4 1 10 1 75
Unterstützungsangebote durch Branchenverband 9 15 12 7 4 23 30 1 60
Beratung durch Wirtschaftsprüfer 4 4 6 4 1 51 25 4 58
www.deutscher-nachhaltigkeitskodex.de
n = 138, values in per cent 0 10 20 30 40 @NHKodex
50 60 70 80 90 100
12Amount of time and personal effort required for preparing the Code
declaration of conformity varies considerably.
How much time did you invest in preparing How many people were involved in preparing
and approving your declaration of conformity the declaration of conformity with the Code?
with the Code (in FTE working days)?
Time invested in FTE working days Number of persons involved
Min. 1 Min. 1
Max. 120 Max. 11
Ø ≈ 21.4 Ø ≈ 5.4
One third of those surveyed prepared their
declaration of conformity alone or as a two-
person team.
www.deutscher-nachhaltigkeitskodex.de @NHKodex 13Time invested in FTE working
days Number of persons involved
bis 5 Tage 17
1 15
2 16
6-10 Tage 13
3 8
11-15 Tage 9 4 7
5 12
16-20 Tage 14
6 5
21-25 Tage 6
7 2
26-30 Tage 9 8 6
10 9
über 30 Tage 17
11 17
keine Angabe 14
keine Angabe 3
n = 138, values in per cent
www.deutscher-nachhaltigkeitskodex.de @NHKodex 14The Code declaration of conformity is primarily published on the
website; not quite half of participants published it in the German
Federal Gazette (Bundesanzeiger).
How does your company/organisation communicate the publication of its declaration of conformity with
the Code? (listing multiple answers permitted)
Webseite 72
Bundesanzeiger 46
Social Media (Twitter, Facebook etc.) 26
Pressemitteilung 18
Aufnahme des Logos in Printmedien 17
persönliche Ansprache 16
Newsletter 12
Email-Signatur 5
Weitere 12
keine Angaben 5
n = 138, values in per cent
www.deutscher-nachhaltigkeitskodex.de @NHKodex 15Users plan to use the Code again for preparing their non-financial
declaration for reporting year 2018.
86% of companies subject to the reporting obligation are planning to fulfil the
requirements of the CSR-RUG next year again by applying the Code.
No company indicated that it did not want to use the Code again.
At the remaining 14% of respondents, a decision had not yet been taken or they
were unable to provide information.
n = 95
www.deutscher-nachhaltigkeitskodex.de @NHKodex 16Disclaimer.
The preparation of this presentation was commissioned by the German Council for Sustainable
Development. The presentation, including all information in the notes field, is the property of the
German Council for Sustainable Development.
The presentation may be used by third parties free of charge. Transfer to third parties is
exclusively permitted on the condition that the source of the depictions contained herein, also with
deviations, be named accordingly and the Code logo be featured for all recipients.
No responsibility is assumed for the content-related correctness and completeness of the
information contained in this presentation.
Contact: Last updated: July 2018
Sustainability Code Office
Email: team@nachhaltigkeitskodex.org
Telephone: 00 49 30 338 424 888
www.deutscher-nachhaltigkeitskodex.de @NHKodex 17Appendix
• Evaluation of results presented for all industries, for finance sector and for
remaining industries
www.deutscher-nachhaltigkeitskodex.de @NHKodex 18What were the reasons in favour of applying the Code for your
company/organisation?
65
Erfüllung der CSR-Berichtspflicht 91
13
39
Steigerung der Reputation unseres Unternehmens 24
70
Niedrigschwelliger Einstieg in die 39
45
Nachhaltigkeitsberichterstattung 28
Implizite Anleitung für die Gestaltung des 25 Gesamt
27
Nachhaltigkeitsmanagements 20 Finanzwirtschaft
Rest
Implizite Eignung als internes 12
5
Steuerungsinstrument 26
Zunehmender Druck von Kunden, Nachweise zu 9 Values in per cent
3
Nachhaltigkeit vorzulegen 22 Total n = 139
Finance n = 92
Unterstützung des Nachhaltigkeitsrates / der 8 Remaining n = 47
5
Bundesregierung 13
0 20 40 60 80
www.deutscher-nachhaltigkeitskodex.de @NHKodex 19To what extent do you agree with the statements which follow?
Gesamt Finanzbranche Rest
Total n = 130–134, finance sector n = 88–89, remaining n = 43–46; values as index values
The Code was a helpful basis for us for
building up sustainability reporting/management.
Applying the Code increases comparability
with other companies/organisations.
The content of the Code criteria is generally
relevant for our company/organisation.
Applying the Code contributed to achieving better understanding
internally of our company’s sustainability performance.
The time investment needed for preparing
a declaration of conformity with the Code was appropriate.
The Code criteria and performance indicators have
good selectivity.
40 50 60 70 80 90 100
www.deutscher-nachhaltigkeitskodex.de @NHKodex 20What were the largest challenges you/your team faced when
preparing your declaration of conformity with the Code?
73
Detailliertes Verständnis der DNK-Kriterien bzw. CSR-RUG-Anforderungen 77
65
58
Zusammenführen relevanter Informationen 51
72
49
Aktivierung betroffener Fachbereiche 59
28
46
Fehlen relevanter Informationen 49
41
30
Internes Projektmanagement zur Erstellung der DNK-Entsprechenserklärung 30
30
Gesamt
12
Technische Handhabe der DNK-Datenbank 8 Finanzwirtschaft
20
Rest
10
Abstimmungsprozess mit dem Vorstand 13
4
Abstimmungen mit externen Beteiligten (Wirtschaftsprüfer, Berater, 9
10
Schulungspartner, Verbände usw.) 9
Values in per cent
3 Total n = 139
Korrespondenz mit dem DNK-Projektbüro 4
Finance n = 92
4
Remaining n = 47
Sonstiges 4
2
2
Keine Angabe 2
2
0 10 20 30 40 50 60 70 80
www.deutscher-nachhaltigkeitskodex.de @NHKodex 21Which stakeholders do you primarily wish to address with a
declaration of conformity with the Code for your
company/organisation? 75
Kunden/Kundinnen 74
76
67
Mitarbeiter/-innen 61
70
46
Breite Öffentlichkeit 43
52
38
Eigentümer/-innen 20
47
30
Medien 26
32
28
Politik 23
37
25
Lieferanten 20
35 Gesamt
9 Finanzwirtschaft
NGOs 7
15
Rest
9
Investor/-innen 7
13
7 Values in per cent
Analyst/-innen 5
9 Total n = 139
5 Finance n = 92
Banken 3
9 Remaining n = 47
3
Gewerkschaften 2
4
8
Weitere 5
13
7
Weiß nicht/ keine Angabe 10
www.deutscher-nachhaltigkeitskodex.de
2
@NHKodex 22
0 10 20 30 40 50 60 70 80To what extent did you make use of external support in applying the
Code? How helpful was this support for you?
Gesamt Finanzbranche Rest
Total n = 36–124, finance sector n = 18–82, remaining n = 8–41; values as index values
Telephone consultation with Code Office
Email correspondence with Code Office
Code training partners
Comparison function of Code database
Code materials such as guidance for SMEs,
Code checklist, Code brochure
Code website
Offers of support from industry association
Consultation from auditor
40 50 60 70 80 90 100
www.deutscher-nachhaltigkeitskodex.de @NHKodex 23How much time did you invest How many people were
in preparing and approving involved in preparing the
your declaration of conformity declaration of conformity with
with the Code (in FTE working the Code?
days)?
Time invested in FTE working days Number of persons involved
Finance Remaini Finance Remaini
Total Total
sector ng sector ng
Min. 1 1 2 Min. 1 1 1
Max. 120 120 50 Max. 11 11 11
Ø ≈ 21.4 ≈ 24.7 ≈ 14.8 Ø ≈ 5.4 ≈ 6.3 ≈ 3.7
Total n = 139
Finance n = 92
Remaining n = 47
www.deutscher-nachhaltigkeitskodex.de @NHKodex 24Time invested in FTE working
days Number of persons involved
Gesamt Finanzwirtschaft Rest Gesamt Finanzwirtschaft Rest
15
bis 5 Tage 12
17 1 13
20
28
16
2 13
22
13
6-10 Tage 10
8
20
3 3
18
9 7
11-15 Tage 8 4 4
13
11
12
14 5 11
12
16-20 Tage 18
7
5
6 4
6
Values in per cent
6
21-25 Tage 5 2 Total n = 139
7 7 0
3
Finance n = 92
9 6 Remaining n = 47
26-30 Tage 14 8 2
8
0
9
17
10 0
15
über 30 Tage 18
13 17
11 9
21
14
keine Angabe 14
keine Angabe 3
3
15 2
0 5 10 15 20 25 30 0 5 10 15 20 25 30
www.deutscher-nachhaltigkeitskodex.de @NHKodex 25How does your company/organisation communicate the publication
of its declaration of conformity with the Code?
72
Webseite 67
83
46
Bundesanzeiger 68
26
Social Media (Twitter, Facebook etc.) 17
43
18
Pressemitteilung 13
28
17
Aufnahme des Logos in Printmedien 14
22 Gesamt
16 Finanzwirtschaft
persönliche Ansprache 13
22 Rest
12
Newsletter 5
24
Values in per cent
5 Total n = 139
Email-Signatur 2
11 Finance n = 92
Remaining n = 47
12
Weitere 12
13
5
keine Angaben 2
11
0 10 20 30 40 50 60 70 80 90
www.deutscher-nachhaltigkeitskodex.de @NHKodex 26You can also read
