{"id":4180,"date":"2024-12-05T11:33:46","date_gmt":"2024-12-05T09:33:46","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/sustainability-reporting-who-takes-on-the-key-roles\/"},"modified":"2025-08-28T16:37:53","modified_gmt":"2025-08-28T14:37:53","slug":"sustainability-reporting-who-takes-on-the-key-roles","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting-who-takes-on-the-key-roles\/","title":{"rendered":"Sustainability report: Who takes on the key roles?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4180\" class=\"elementor elementor-4180 elementor-4161\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecca2f7 e-flex e-con-boxed e-con e-parent\" data-id=\"ecca2f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8db043d elementor-widget elementor-widget-text-editor\" data-id=\"8db043d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"text-decoration: underline;\"><strong>Important note (26.02.2025):<\/strong><\/span> <br>Some details of this article may be outdated due to the <strong>current EU omnibus proposal<\/strong>. This applies in particular to the <strong>scope<\/strong> and <strong>deadlines<\/strong> of the CSRD. For up-to-date information and implications for companies, please read our blog post on CSRD Omnibus: <a href=\"https:\/\/csr-tools.com\/en\/blog\/nachhaltigkeitsberichterstattung\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">CSRD Omnibus &#8211; What the EU proposal means for companies.<\/a> All other content remains valid.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ada3ed5 elementor-widget elementor-widget-text-editor\" data-id=\"ada3ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The increasing requirements of the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">Corporate Sustainability Reporting Directive (CSRD)<\/a> pose companies with the question: Who is actually responsible for the sustainability report and the preparation of the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\" target=\"_blank\" rel=\"noopener\">double materiality assessment<\/a>? The answer is complex, because it is a real joint task. In this article, you will find out which internal and external stakeholders are typically involved, how responsibilities are allocated and how you can make the sustainability reporting process more efficient.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00dade4 elementor-widget elementor-widget-heading\" data-id=\"00dade4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. responsibility within the company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4479f02 elementor-widget elementor-widget-heading\" data-id=\"4479f02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Management Board and Supervisory Board\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97e4558 elementor-widget elementor-widget-text-editor\" data-id=\"97e4558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 18px; font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-family: Roboto, sans-serif;\">The overall responsibility for the sustainability report, which forms part of the management report, lies with the Management Board. It has a duty to ensure that the report complies with legal requirements and reflects the company&#8217;s strategic priorities. The    <\/span><a style=\"font-size: 18px; font-style: inherit; font-weight: inherit; text-align: var(--text-align); font-family: Roboto, sans-serif;\" href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-requirements-for-supervisory-boards-and-supervisory-advisory-boards\/\" target=\"_blank\" rel=\"noopener\">Supervisory Board<\/a><span style=\"font-size: 18px; font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-family: Roboto, sans-serif;\"> on the other hand, monitors the quality of the report and, if necessary, selects external auditors.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db69fd3 elementor-widget elementor-widget-heading\" data-id=\"db69fd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Specialist departments: A cross-departmental task<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcb4622 elementor-widget elementor-widget-text-editor\" data-id=\"bcb4622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 18px; font-style: inherit; font-weight: inherit; text-align: var(--text-align); background-color: var(--ast-global-color-5); color: var(--ast-global-color-3); font-family: Roboto, sans-serif;\">Implementing the sustainability report is a cross-team challenge. Various departments play a central role: <\/span><\/p><ul><li><strong>Sustainability department:<\/strong> Often the main person responsible for coordinating, collecting and analyzing the relevant data.<\/li><li><strong>Finance\/Accounting:<\/strong> Provides methodological support, particularly in the integration of financial and non-financial information.<\/li><li><strong>Legal\/Compliance:<\/strong> Helps to comply with regulatory requirements and ensures the legal conformity of the report.<\/li><li><strong>HR:<\/strong> Provides data on social issues such as diversity, working conditions and personnel development.<\/li><li><strong>Risk management:<\/strong> Assesses sustainability risks and their impact on the business strategy.<\/li><li><b>Marketing\/Communication\/Investor Relations<\/b>: Can present complex topics in a way that is easy to understand for a broad target group.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e231bd3 elementor-widget elementor-widget-heading\" data-id=\"e231bd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. insights from the field: who takes care of the materiality assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dfe4d4 elementor-widget elementor-widget-text-editor\" data-id=\"1dfe4d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A <a href=\"https:\/\/www.dai.de\/fileadmin\/user_upload\/240801_ESRS_Wegweiser_des_Deutschen_Aktieninstituts.pdf\" target=\"_blank\" rel=\"noopener\">recent study by Deutsches Aktieninstitut<\/a> shows how companies in practice divide the tasks relating to the sustainability report and the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/double-materiality-explained-simply\/\">materiality assessment<\/a> and sustainability reporting. Note: Multiple answers were possible. <\/p><ul><li><p><strong>Coordination of materiality assessment:<\/strong><\/p><ul><li>50% of companies rely on their <strong>accounting department<\/strong>.<\/li><li>The <strong>sustainability department<\/strong> is also responsible for 50% of the coordination.<\/li><li>Around 20% rely on individual solutions, e.g. specially formed project teams.<\/li><\/ul><\/li><\/ul><ul><li><p><strong>Technical expertise for materiality assessment:<\/strong><\/p><ul><li>More than 80% of companies actively involve the <strong>sustainability department<\/strong>.<\/li><li>Around 60% rely on the expertise of the <strong>accounting team<\/strong>.<\/li><li>Departments such as <strong>Legal<\/strong>, <strong>HR<\/strong>, <strong>Compliance<\/strong> and <strong>Risk Management<\/strong> also make important contributions.<\/li><\/ul><\/li><\/ul><p>This data underlines the fact that the sustainability report is a joint task that requires different perspectives and competencies. At the same time, it is also exciting to see how differently responsibilities are distributed within companies and that many companies have not yet set up a separate department for materiality assessment. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8065b elementor-widget elementor-widget-image\" data-id=\"3a8065b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"663\" height=\"591\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot_2024-11-29_at_16.40.41.webp\" class=\"attachment-large size-large wp-image-4163\" alt=\"Verantwortung Nachhaltigkeitsbericht Studie\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot_2024-11-29_at_16.40.41.webp 663w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot_2024-11-29_at_16.40.41-300x267.webp 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Screenshot_2024-11-29_at_16.40.41-600x535.webp 600w\" sizes=\"(max-width: 663px) 100vw, 663px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6e6782 elementor-widget elementor-widget-heading\" data-id=\"d6e6782\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Best practice from our experience<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5b91be elementor-widget elementor-widget-text-editor\" data-id=\"d5b91be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>From our perspective, the &#8220;CSRD&#8221; task should be assigned as closely as possible to the Finance and Accounting team. We see the following advantages: <\/p><ul><li>Close link to financial reporting in order to publish a uniform and consistent management report<\/li><li>Experience in the collection, consolidation and preparation of reliable data<\/li><li>Extensive knowledge of regulatory reporting requirements<\/li><li>Direct line to auditors and experience in dealing with them<\/li><\/ul><p>The following graphic shows other important points for considering which department is best suited to this task.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3692344 elementor-widget elementor-widget-image\" data-id=\"3692344\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1-1024x576.png\" class=\"attachment-large size-large wp-image-4214\" alt=\"Abteilungen pro contra\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1-1024x576.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1-300x169.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1-768x432.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1-1536x864.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1-600x338.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Copy-of-Enge-Verbindung-zur-finanziellen-Berichterstattung-Erfahrung-in-der-Erhebung-Konsolidierung-und-Aufbereitung-von-verlaesslichen-Daten-Umfangreiche-Kenntnisse-mit-regulatorischen-Berichtsan1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-843dfaa elementor-widget elementor-widget-heading\" data-id=\"843dfaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. external partners for the sustainability report<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdfd4ad elementor-widget elementor-widget-text-editor\" data-id=\"cdfd4ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to internal stakeholders, external partners also play a central role in the preparation of the sustainability report:<\/p><ul><li><strong>Sustainability consultants:<\/strong> <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/8-top-csrd-experts-and-sustainability-influencers-in-2024\/\">CSRD experts<\/a> contribute specialist knowledge on the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">European Sustainability Reporting Standards (ESRS)<\/a> and provide support at materiality assessment.<\/li><li><strong>Auditor:<\/strong> From 2024\/2025, the CSRD will require an <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\" target=\"_blank\" rel=\"noopener\">external audit of sustainability reports<\/a> to ensure their quality and transparency.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-223c22d elementor-widget elementor-widget-heading\" data-id=\"223c22d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. tips for an effective materiality assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab26fcc elementor-widget elementor-widget-text-editor\" data-id=\"ab26fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Many companies work with scarce resources when it comes to the sustainability report and need to allocate them well, especially when the task falls to departments with other main responsibilities. To make this process as smooth as possible, the following tips can be helpful: <\/p><ul><li><strong>Define clear responsibilities:<\/strong> Define early on which department will take on which role. Clear coordination minimizes misunderstandings and promotes efficiency. <\/li><li><strong>Promote cross-departmental cooperation:<\/strong> Workshops and internal training create a better understanding of CSRD requirements and improve collaboration between departments.<\/li><li><strong>Start collecting data early enough: <\/strong>Especially when many departments are involved in the preparation of the sustainability report, collecting the necessary data is a major task that should be started early enough. Depending on the size of the company, it may be a good idea to start before the actual reporting year. <\/li><li><strong>Use efficient tools:<\/strong> With our <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-template\/\" target=\"_blank\" rel=\"noopener\"><strong>Excel template for the double materiality assessment <\/strong><\/a>you can maintain an overview. It helps you to document the results of your materiality assessment in a structured way and simplifies the preparation of the sustainability report. If you prefer a web-based software solution, we can highly recommend the <a href=\"https:\/\/materialitymaster.com\/\" target=\"_blank\" rel=\"noopener\">Materiality Master<\/a>.  <\/li><li><strong>Take advantage of external support:<\/strong> Consultants and auditors can help you overcome challenges and meet regulatory requirements. We offer a <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis-workshop-4h\/\" target=\"_blank\" rel=\"noopener\">practice-oriented 4-hour workshop<\/a> on the topic of the materiality assessment, which will prepare you well for this part of your sustainability reporting. <\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49c11a8 elementor-widget elementor-widget-heading\" data-id=\"49c11a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5 Conclusion: The sustainability report as a team effort<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5771c6c elementor-widget elementor-widget-text-editor\" data-id=\"5771c6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The preparation of a sustainability report requires the interaction of many players. Cross-departmental collaboration, supported by clear processes and efficient tools, is the key to success. Companies that start planning early and deploy suitable resources can not only meet the regulatory requirements of the CSRD, but also gain valuable insights for their business strategy.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b3e4c2 e-flex e-con-boxed e-con e-parent\" data-id=\"6b3e4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Important note (26.02.2025): Some details of this article may be outdated due to the current EU omnibus proposal. This applies [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42],"tags":[],"class_list":["post-4180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sustainability report: Who takes on the key roles? 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