The principle of materiality originates from Anglo-American accounting. It states that all material facts must be disclosed in the annual financial statements because they have an impact on the annual result due to their magnitude. In the German Sustainability Code (DNK), the principle of materiality is applied to those aspects of corporate activities that are relevant to management and have a significant impact on social and ecological aspects. Such a reporting standard helps to narrow down the scope of the report and to highlight particularly important information. In sustainability reporting, there are different approaches in the individual frameworks as to which information is material and therefore reportable. In the German Sustainability Code, the principle of materiality applies to the entire document.