The Institute for Ecological Economy Research (IÖW) is an independent research institution in Berlin and Heidelberg. It devises strategies and approaches for viable, long-term economic activity – for an economy which enables a good life and preserves natural resources. Its main topics are: sustainable management, consumption, climate, environmental policy, innovation and technology. It also publishes a ranking comparing the sustainability reports of German companies. As an independent institute the IÖW receives no permanent basic subsidies.