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2014 | OriginalPaper | Chapter

Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung

Author : Prof. Dr. Stefan Schaltegger

Published in: CSR und Reporting

Publisher: Springer Berlin Heidelberg

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Zusammenfassung

Die Nachhaltigkeitsberichterstattung von Unternehmen hat in den letzten beiden Dekaden sowohl in der Nachhaltigkeits-/CSR- als auch in der Rechnungswesen- und Kommunikationsliteratur sehr stark an Bedeutung gewonnen. Dabei wurden unterschiedlichste theoretische und empirische Analysezugänge gewählt, internationale Vergleiche vorgenommen, Inhalte, Kanäle der Nachhaltigkeitsberichterstattung und Branchen untersucht und Kriteriensets für die Güte von Nachhaltigkeitsberichten entwickelt.

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Metadata
Title
Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung
Author
Prof. Dr. Stefan Schaltegger
Copyright Year
2014
Publisher
Springer Berlin Heidelberg
DOI
https://doi.org/10.1007/978-3-642-53893-3_2