CODE GUIDE - Sustainable Manufacturing – Strategic Choices from and for small and medium-sized Enterprises

A method from empirical social research was used, which is particularly suitable for analysing qualitative data. The method is presented in detail below and the origin and type of data analysed are presented in more detail. The aim of using Mayring's Qualitative Content Analysis is to accumulate structured information when analysing large amounts of data (text, reports, e.g.) in order to be able to draw up new theoretical considerations. In the sustainability reports of the Sustainability Code, 20 criteria are used to disclose aspects of sustainability-relevant information [*2]. These 20 criteria are divided into two subject areas. The Analysis focuses on criteria 1-4. Attached is the coding guideline.