Nachhaltigkeitsberichterstattung von Non-Profit-Organisationen

Sean Needham and Lina Warnke

Z'GuG Zeitschrift für Gemeinwirtschaft und Gemeinwohl, 2022, vol. 45, issue 3, 455-475

Abstract: Corporate sustainability reporting, which includes the reporting about ecological, social, and governance aspects, is becoming a focus of investors, stakeholders, and society. Large non-profit-organizations (NPO) as well are increasingly required to be accountable for addressing sustainability concerns within their organization. Firstly, this article will analyse the motives for sustainability reporting for NPO from a theoretical viewpoint. Further, an overview of the relevant laws and reporting guidelines will be provided and commented on. By conducting a comparative case study, approaches to implementing sustainability reporting by NPO will be demonstrated and discussed.

Date: 2022
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DOI: 10.5771/2701-4193-2022-3-455

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