The topic of sustainability has found its way into the financial markets, so that companies profit from the disclosure of the economical value of the so-called ESG (environmental, social and governance) factors to financial market participants. ”Non-financial“ aspects already constitute a considerable part of a company’s value. Sustainability is thus an investment topic which must be applied strategically by listed companies.

The discussed topics were the following: How does sustainability as a strategically important competitive factor affect companies in the capital market and which economical implications result from this? How can entrepreneurs find their way in the ”sustainability jungle“ and what are the leading reporting standards? In addition, we asked: what is the connection between sustainability and return and which key figures are rating agencies interested in when valuating companies? In a concluding panel discussion, the various views on the topic of sustainability and to what extent it has already developed outside of the niche, as well as how to recognize that sustainability has arrived in the mainstream of capital market reporting were discussed.