Where in the nineties sustainability reporting was mainly the responsibility of the sustainability department or the public affairs department it is now increasingly the responsibility of the CEO.14 1516 Gradually the CFO also becomes involved. In an Ernst & Young survey (2012), 65% of respondents stated their CFO has become involved in sustainability, mainly from the viewpoint of cost reductions (74%) and managing risks (61%). The role in external reporting, however, still needs to be expanded17.