The Board of Directors bears ultimate responsibility for BKW's sustainability impacts, risks and opportunities and approves the sustainability-related goals and the annual sustainability report. [...] The Group Executive Board is responsible for the development and implementation of sustainability-related goals and, as an overall body, makes strategic decisions on the management of sustainability-related impacts, risks and opportunities for the entire BKW Group. The members of the Group Executive Board are also responsible for implementing the sustainability requirements, goals and targets in their respective business areas. [...] As part of the Corporate Development Group function, the Sustainability Management office supports the organization in Group-wide sustainability management. As a staff unit of the CEO, Sustainability Management coordinates BKW's sustainability activities, ensures their coherence with the corporate strategy and advises the Board of Directors and Group Executive Board. [...] The various Group functions or business areas are responsible for dealing with the impacts, risks and opportunities depending on the topic. They report to the Group Executive Board in accordance with their reporting lines (see the relevant section of the sustainability report).