External Frameworks
Internationally recognized frameworks provide guidance and create transparency and comparability for our stakeholders.
- UN Global Compact Principles: Bertelsmann has been a participant in the UN Global Compact since 2008 and has been a member of the German Global Compact Network since 2025.
- UN Sustainable Development Goals (SDGs): As a participant in the UN Global Compact, Bertelsmann supports the Sustainable Development Goals adopted by the United Nations in 2015.
- UN Guiding Principles on Business and Human Rights: Bertelsmann is committed to the principles of the Universal Declaration of Human Rights as well as the United Nations Guiding Principles on Business and Human Rights.
- UN Standards of Conduct for Business on LGBTIQ+ (UN “Free & Equal”): Bertelsmann has supported the UN “Free & Equal” Standards since 2021. The Standards are a United Nations initiative aimed at protecting the rights of the LGBTIQ+ community in the workplace.
- OECD Guidelines for Multinational Enterprises: Bertelsmann largely follows the OECD Guidelines for Multinational Enterprises.
- European Sustainability Reporting Standards (ESRS): Bertelsmann has reported in accordance with the European Sustainability Reporting Standards (ESRS) since 2024. The Sustainability Report is subject to a limited assurance review.
- International Labour Organization (ILO): Bertelsmann is committed to the ILO’s core labor standards.
- Committee of Sponsoring Organizations of the Treadway Commission (COSO): Risk management at Bertelsmann is aligned with the internationally recognized COSO frameworks.
- German Corporate Governance Code (“The Code”): Bertelsmann uses the recommendations and suggestions of the German Corporate Governance Code as guidance for good and responsible corporate governance, based on the version in force at the time the Corporate Governance Report was prepared (April 28, 2022).
