Due to the increasing value-oriented focus of corporate management, literature and practice demand that external reporting also be aligned with value orientation. This is intended to provide the recipients of the reports with insight into the internal value development of the company. The topic of value-oriented reporting is addressed in this work from both a theoretical and an empirical perspective. The theoretical aspects of investigation include the foundation and the concept of value-oriented reporting. In the context of the empirical investigations, the design, implementation, quality, and company-specific interrelationships of value-oriented reporting are analyzed.