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CSR-Berichterstattung. Grundlagen und Umsetzung in DAX-Unternehmen by Anonym

CSR-Berichterstattung. Grundlagen und Umsetzung in DAX-Unternehmen

by Anonym
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Book cover type: Paperback
  • ISBN13: 9783346779793
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 94
  • Original Price: USD 60.9
  • Language: German
  • Edition: N/A
  • Item Weight: 132 grams
  • BISAC Subject(s): Business Ethics

Masterarbeit aus dem Jahr 2022 im Fachbereich BWL - Unternehmensethik, Wirtschaftsethik, Note: 1,30, Private Fachhochschule Göttingen, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist es, anhand ausgewählter Unternehmen die Umsetzung der gesetzlichen Vorgaben zur Corporate Social Responsibility zu analysieren und Unterschiede in der Berichterstattung aufzudecken. Hierfür wurde die nicht-finanzielle Berichterstattung von insgesamt sechs Unternehmen aus unterschiedlichen Branchen auf Basis der veröffentlichten Informationen, in Form einer qualitativen Inhaltsanalyse, näher betrachtet. Die Arbeit ist in drei Bereiche untergliedert. Nach einer einleitenden Darstellung und Abgrenzung der Begrifflichkeiten nachhaltige Entwicklung und Corporate Social Responsibility folgt die Beschreibung der europäischen sowie deutschen gesetzlichen Grundlage. Die darauf aufbauende Analyse der CSR-Berichterstattungen inklusive der Informationen gemä der EU-Taxonomie der ausgewählten Unternehmen soll Antworten auf die folgende Forschungsfrage liefern: Wie werden die gesetzlichen Vorgaben des CSR-Richtlinien-Umsetzungsgesetzes und der EU-Taxonomie-Verordnung von deutschen Unternehmen in der Praxis umgesetzt und inwieweit variiert die Berichterstattung der jeweiligen Unternehmen in den einzelnen Jahren? Die gesellschaftliche Entwicklung der vergangenen 50 Jahre hin zu mehr Nachhaltigkeit und Sozialbewusstsein hat unmittelbare Auswirkungen auf die unternehmerische gesellschaftliche Verantwortung und die Berichterstattung. Lag der Fokus ebendieser in der Vergangenheit auf der wirtschaftlichen Leistung eines Unternehmens, erlangte die Veröffentlichung von nicht-finanziellen Informationen einen immer grö eren Stellenwert. Höhere Ansprüche der Gesellschaft an die Unternehmen sowie die Erkenntnis letzterer, dass herkömmliche betriebswirtschaftliche Instrumente zur Sicherung eines dauerhaften Erfolges allein nicht mehr ausreichen, führten zu einem steigenden Interesse hinsichtlich sozialer

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