Although reporting is actually the only obligation, many business partners will require compliance with their own conditions and limits within their own ESG reports. Preparing the report itself is therefore only the introductory part and a mandatory step in ESG reporting. However, if a company wants to appear as a responsible company to the outside world, it will have to work on individual systemic and process changes. Preparing the company's ESG policy, setting up the reporting process, and establishing internal rules and competencies are key steps in implementing the ESG poli