Jahresberichte

Jahresberichte are comprehensive annual reports prepared by companies, organizations or institutions to present their activities, financial performance and position over the past financial year. They serve as a source of information for shareholders, investors, employees, regulators and the public, and may form the basis for strategic decisions, financing and governance assessments.

A typical Jahresbericht combines several components. The business or management report (Lagebericht) describes the course of business, market conditions, risks, opportunities and expected development. The financial statements (Jahresabschluss), including the balance sheet (Bilanz), income statement (Gewinn- und Verlustrechnung) and notes (Anhang), provide a quantitative view of the entity’s financial health. In many cases an auditor’s report (Prüfungsbericht) accompanies the statements. In addition, especially for larger or listed entities, sustainability, governance and other non-financial information may be integrated or published as part of the report.

Legal and regulatory context varies by country and legal form. In German-speaking countries the preparation and publication of Jahresberichte are governed by national accounting standards (such as the HGB in Germany). Publicly listed companies often have stringent requirements for auditing and public disclosure, with reports made available to the public, for example via the Bundesanzeiger. Smaller enterprises may have simplified reporting obligations or limited publication requirements, depending on their size and legal form. Beyond statutory requirements, many organizations issue Jahresberichte to enhance transparency, accountability and stakeholder trust.

Historically and increasingly, Jahresberichte may also be presented as integrated reports that combine financial and non-financial performance, including sustainability and governance data, reflecting a broader view of corporate value creation.