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2014 | OriginalPaper | Buchkapitel

Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung

verfasst von : Prof. Dr. Stefan Schaltegger

Erschienen in: CSR und Reporting

Verlag: 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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Vorheriges Kapitel Einführung – Nachhaltigkeitsberichterstattung: Eingrenzung eines heterogenes Phänomen

Nächstes Kapitel Der Nachhaltigkeitsbericht als Instrument der Organisationsentwicklung in KMU: Die Verzahnung von Nachhaltigkeitsbericht und Nachhaltigkeitsmanagement

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Titel: Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung
verfasst von: Prof. Dr. Stefan Schaltegger
Verlag: Springer Berlin Heidelberg
Buch: CSR und Reporting
Print ISBN: 978-3-642-53892-6

Electronic ISBN: 978-3-642-53893-3

Copyright-Jahr: 2014
DOI: https://doi.org/10.1007/978-3-642-53893-3_2

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