With the implementation of the NFI Directive, the European Union is taking a step towards mandatory reporting in the field of sustainability. The Austrian response to this directive is the Sustainability and Diversity Improvement Act (NaDiVeG). In Austria, about 120 companies are affected by the introduction of this law. This law must be applied to annual financial statements for financial years beginning after 31 December 2016. This Act is not a completely new development, but is based on Directive 2014/95/EU, which was to be transposed into national law by the member states of the EU by 6 December 2016. Before this directive came into force, there have already been three major changes, starting with the voluntary nature of the company, the political draft and finally the legal regulation.The introduction of the NaDiVeG causes changes in the German Business Code, the Stock Corporation Act and the GmbH Act. The amendment essentially affects para-graves § 243b and § 267a UGB. The AFRAC has also adapted or revised its Statement 9 to the NaDiVeG. A separate chapter entitled "non-financial statement" or "non-financial report" has been added.For the analytical part of this work, the 20 ATX companies were consulted and analysed with reference to the degree of implementation of the NaDiVeG. The annual and sustainability reports of the companies from 2017 and 2017/2018 were used for this analysis. The empirical part of this work is based purely on secondary research. In order to be able to carry out the analysis uniformly and consistently, a checklist was drawn up which reflects all the essential requirements of the NaDiVeG. The aim of the NaDiVeG as a guideline is to ensure consistent and comparable reporting.