Die nichtfinanzielle Berichterstattung – Analyse der Herausstellungsmöglichkeiten von Genossenschaftsbanken und Sparkassen und das Vorgehen in der Berichtspraxis

Helms Nils ()
Additional contact information
Helms Nils: Technische Universität Kaiserslautern, Postfach 3049, 67663 Kaiserslautern, Deutschland

Zeitschrift für das gesamte Genossenschaftswesen, 2022, vol. 72, issue 2, 105-134

Abstract: Non-financial reporting, often also referred to as sustainability reporting, is becoming increasingly important in corporate reporting. The objective of this paper is to analyze to what extent cooperative banks and savings banks elaborate their unique selling propositions in their non-financial reporting, which show clear sustainability references. In order to be able to verify this empirically, criteria for highlighting the specifics are first derived, which are then evaluated with the help of a qualitative content analysis. The result shows that both the cooperative banks and the savings banks emphasize their special features with regard to sustainability, but that in some areas (e.g. local activities, co-determination) an even stronger emphasis would be possible.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/zfgg-2022-0008 (text/html)
For access to full text, subscription to the journal or payment for the individual article is required.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bpj:zfgewe:v:72:y:2022:i:2:p:105-134:n:5

Ordering information: This journal article can be ordered from
https://www.degruyter.com/journal/key/zfgg/html

DOI: 10.1515/zfgg-2022-0008

Access Statistics for this article

Zeitschrift für das gesamte Genossenschaftswesen is currently edited by Johannes Blome-Drees, Johann Brazda and Reiner Doluschitz

More articles in Zeitschrift für das gesamte Genossenschaftswesen from De Gruyter
Bibliographic data for series maintained by Peter Golla ().