Connectivity as a guiding principle: DRSC and Schmalenbach Society for Business Administration on the future of corporate reporting

The Joint Technical Committee (GFA) of the Accounting Standards Committee of Germany (DRSC), together with the Working Group on External Corporate Reporting (AKEU) and the Working Group on Integrated Reporting and Sustainable Management (AKIR) of the Schmalenbach Society for Business Administration have published a joint article on the future of corporate reporting, which highlights the central importance of connectivity – the systematic linking of financial and sustainability-related information.

The article shows that sustainability aspects increasingly act as early indicators of financial developments. Linking information enables a more comprehensive presentation of value creation, risks and opportunities and contributes to sound decision-making processes in the companies. At the same time, the current EU requirement to prepare a separate sustainability report is considered an obstacle to more integrated reporting.

The complete text was published in Der Betrieb (2025, Issue 48), accompanied by a summary in Schmalenbach Impulse (24. November 2025). This press release provides an English-German summary of the key statements in order to promote a discussion across borders. You can download the Key Statements Summary here.

With their joint article, the DRSC and the Schmalenbach Society for Business Administration are promoting the further development of integrated corporate reporting.