Interne Ansätze zur Nachhaltigkeitsbewertung in der externen Berichterstattung – konzeptionelle und empirische Analyse der DAX-Unternehmen

Wladislav Gawenko, Fanny Richter, Michael Hinz and Uwe Götze

Die Unternehmung - Swiss Journal of Business Research and Practice, 2020, vol. 74, issue 3, 264-284

Abstract: Providing stakeholders with ecological and social information is becoming increasingly important. With the publication of the EU Directive 2014/95/EU, the requirements for external reporting on environmental and social sustainability have increased. Internal evaluation approaches can be used to provide transparent and verifiable information. The purpose of this paper is to analyze how the internal assessment approaches commonly used according to literature are taken into account in external reporting. Among others, an index model is used and the framework of the Global Reporting Initiative and the non-financial statements of DAX companies are investigated. The results show that companies mainly refer to environmental assessment approaches in their non-financial statements. Social assessment approaches receive less attention.

Date: 2020
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DOI: 10.5771/0042-059X-2020-3-264

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Die Unternehmung - Swiss Journal of Business Research and Practice is currently edited by Prof. Dr. Artur Baldauf, Universität Bern, Prof. Dr. Manfred Bruhn, Universität Basel, Prof. Dr. Pascal Gantenbein, Universität Basel (geschäftsführend), Prof. Dr. Markus Gmür, Universität Fribourg, Prof. Dr. Klaus Möller, Universität St. Gallen, Prof. Dr. Günter Müller-Stewens, Universität St. Gallen, Prof. Dr. Dr. h.c. Margit Osterloh, Universität Zürich, Prof. Dr. Dieter Pfaff, Universität Zürich and Prof. Dr. Martin Wallmeier, Universität Fribourg

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