The study “Online Reporting Perspectives” is the longest continuously conducted analysis of online reporting in Germany and Switzerland. Since 2016, it has examined developments and trends in online reporting of the largest listed companies in both countries on an annual basis. Since 2020, the study has been supported by a broad group of partners, combining experience and expertise with a scientifically sound survey. The “Online Reporting Perspectives” were initiated by mms solutions and NeidhartSchön in Zurich and developed in collaboration with the Center for Research in Financial Communication at the University of Leipzig. Thanks to the cooperation of the partners berichtsmanufaktur, hw.design as well as FAS, the identified developments in online reporting can be analyzed in a well-founded way, enriched by expert statements and transferred into recommendations. The study examines online reporting in terms of its formats, content, report communication and user experience. This year’s study also includes a focus analysis on the topic of “The Sustainable CEO”. The complete study can be downloaded from online-reporting.org.