Nachhaltigkeit im genossenschaftlichen Wertesystem: Eine empirische Analyse der Nachhaltigkeitsberichterstattung von berichtspflichtigen Genossenschaftsbanken

Bouten Christiane () and Wiedemann Arnd ()
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Bouten Christiane: Lehrstuhl für Finanz- und Bankmanagement, Universität Siegen, Unteres Schloß 3, 57072 Siegen, Deutschland
Wiedemann Arnd: Lehrstuhl für Finanz- und Bankmanagement, Universität Siegen, Unteres Schloß 3, 57072 Siegen, Deutschland

Zeitschrift für das gesamte Genossenschaftswesen, 2021, vol. 71, issue 4, 252-285

Abstract: Due to the values of cooperative banks, sustainability is an inherent part of their business model. The value shift in society and the resulting changes are therefore fundamentally advantageous. The CSR directive obliges large banks amongst others to add a non-financial statement to their external reporting. This article examines the sustainability reporting of 20 cooperative banks subject to the CSR directive from 2017 to 2019. The analysis shows that the report format is typically standardized and the scope is broad. This limits the potential of a target-oriented communication.

Date: 2021
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DOI: 10.1515/zfgg-2021-0017

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