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Detaillierte Einbindung von ESG-Kennzahlen in interne Management Reports. Standards und Umsetzungsmöglichkeiten
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ISBN10: 3346509044
ISBN13: 9783346509048
Publisher: Grin Verlag
Published: Sep 14 2021
Pages: 30
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346509048
Publisher: Grin Verlag
Published: Sep 14 2021
Pages: 30
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Um ein Grundverständnis für den Sachverhalt und die Struktur der Arbeit gewährleisten zu können, wird mittels theoretischer Grundlagen zunächst der Begriff Business Sustainability thematisiert. Ferner erfolgt die Definition sowie terminologische Abgrenzung der Begriffe ESG und CSR. Ausgehend vom theoretischen Rahmen wird innerhalb des dritten Kapitels die Umsetzung der Einbindung von ESG-Kennzahlen in das interne Management Reports präzisiert. An dieser Stelle wird auf bereits bestehende Standards eingegangen, gefolgt von einer expliziten Darstellung ausgewählter Umsetzungsmöglichkeiten, die einen essenziellen Ausgangspunkt für den Stand der Forschung als auch für die Bearbeitung der Arbeit darstellen. Abschlie end wird in Kapitel 4 mit einem zusammenfassenden Resümee über die wesentlichen Erkenntnisse sowie auf zukünftigen Implikationen für die Forschung eingegangen.
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