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Published in: Sustainability Management Forum | NachhaltigkeitsManagementForum 1-4/2018

09-11-2018 | Editorial

Corporate social responsibility reporting

Authors: Remmer Sassen, Ralf Isenmann

Published in: Sustainability Nexus Forum | Issue 1-4/2018

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Excerpt

Corporate social responsibility (CSR) reporting is about to gain momentum in the EU, especially after the introduction of the Directive 2014/95/EU. It lays down rules for large companies to disclose specific information on social and environmental impacts of their operations. The Directive, which has been ongoingly implemented into national laws by its member states, becomes effective from 2017 onward in the case of Germany. Following its issuance, conceptual and empirical research on the emerging CSR reporting practices have received growing attention from researchers, practitioners, and policy makers across various disciplines. …

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Metadata
Title
Corporate social responsibility reporting
Authors
Remmer Sassen
Ralf Isenmann
Publication date
09-11-2018
Publisher
Springer Berlin Heidelberg
Published in
Sustainability Nexus Forum / Issue 1-4/2018
Print ISSN: 2948-1619
Electronic ISSN: 2948-1627
DOI
https://doi.org/10.1007/s00550-018-0480-0

Other articles of this Issue 1-4/2018

Sustainability Management Forum | NachhaltigkeitsManagementForum 1-4/2018 Go to the issue