It is essential to create a company-related system of reporting that should be separated from the financial reports under company law in order to underscore the changed expectations on companies as regards disclosure. The duty of disclosure should be supplemented with auditing obligations and flanked by rights of associations to take legal actions. Entrusting the independent audit to private organizations that would have to be officially accredited could also promote the creation of a market for social-ecological auditing. Statutory regulation in the form of a "comply or explain" mechanism could refer to already established systems of indicators or it could seek to develop a corresponding system of its own with the help of a multistakeholder commission.