Management and the Executive Board are responsible for compliance with laws and guidelines (duty of legality). This also includes the organisation of corresponding structures within the company, so-called compliance, compliance management or conduct guidelines with corresponding monitoring structures. 

In the EU's new sustainability reporting obligations, which were laid down in the "Corporate Social Responsibility Directive" (CSR.D for short), companies must report on general measures and specifically in the areas of social, environmental and compliance as part of their annual financial statements according to a fixed scheme. Over the next few years, more and more companies will be required to report as the entry thresholds fall. Large companies have already been subject to various reporting obligations since 2017 (in accordance with the IFRS accounting standard). As part of the new supply chain obligations (Lieferkettensorgfaltspflichtengesetz), all companies in the supply chain of a law that requires reporting must provide their clients with the relevant data to enable them to prepare a standard-compliant report. There are DIN/ISO standards and guidelines on many of these topics, for example from BAFA. Unfortunately, these are generally based on process-orientated companies and are therefore difficult to transfer to the project business in the creative industries. Support with implementation is offered, for example, by International Film Partners (www.film-partners.com)