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Freiwillige Veröffentlichung Und Prüfung Von Gri-Nachhaltigkeitsberichten: Eine Empirische Analyse Auf Dem Europäischen Kapitalmarkt
Paperback
Series: Auditing and Accounting Studies
AccountingBusiness GeneralInvesting & Finance
ISBN13: 9783658097721
Publisher: Springer Nature
Published: Jun 9 2015
Pages: 216
Weight: 0.71
Height: 0.55 Width: 5.83 Depth: 8.27
Language: German
Alexander Gabriel belegt die Notwendigkeit, sich nicht nur mit der Erstellung, sondern auch mit der freiwilligen Prüfung von GRI-Nachhaltigkeitsberichten zu beschäftigen. Dabei werden zunächst die wesentlichen normativen Rahmenbedingungen dargestellt. Anschlie end wird die Thematik aus dem Blickwinkel theoretischer Ansätze analysiert und Erkenntnisse vorhandener empirischer Studien systematisiert. Im Rahmen einer eigenen empirischen Untersuchung wird die Wertrelevanz von geprüften bzw. ungeprüften GRI-Nachhaltigkeitsberichten in einem europäischen Sample untersucht. Dabei werden auch weitere Einflussfaktoren wie die Finanz- und Wirtschaftskrise sowie kulturelle Aspekte mit in die Untersuchung einbezogen.
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