Big capital market-oriented businesses with more than 500 employees have to extend their management report by a non-financial statements starting 2017 (so-called sustainability report). With this statement businesses are supposed to report on the consequences of their business actions. Businesses directly affected by the CSR reporting obligation also have to report on the sustainability of their suppliers. This might cause that small and medium-sized businesses which are integrated in supply chains of big businesses will be increasingly faced with CSR requirements in the future although they are not subject to the CRS Reporting Requirements themselves.