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Auswirkungen einer integrierten Berichterstattung: Eine Literaturanalyse

Auswirkungen einer integrierten Berichterstattung: Eine Literaturanalyse

          
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About the Book

Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Ruhr-Universität Bochum, Sprache: Deutsch, Abstract: Durch das steigende Bewusstsein der makroökonomischen Herausforderungen unserer Zeit ist die Erwartungshaltung der Kapitalmarktteilnehmer und weiterer Stakeholder ggü. der Transparenz und Rechenschaftslegung von Unternehmen wesentlich gestiegen. Der sich hieraus ergebende erweiterte Informationsbedarf, insb. den Themenkomplex Environmental, Social und Governance (ESG) betreffend, hatte bereits erhebliche Auswirkungen auf die Unternehmensberichterstattung. Diesen erweiterten Anforderungen soll im Rahmen der derzeitigen Berichterstattung neben dem Finanzbericht in Form von zusätzlichen, nebeneinander existierenden, immer komplexer werdenden Berichtsinstrumenten, wie z.B. Nachhaltigkeits-, Corporate Governance- und Lagebericht, der sog. kombinierten Berichterstattung, Rechnung getragen werden. Es stellt sich im Rahmen dessen immer mehr die Frage, inwieweit die aktuelle Form der Berichterstattung den veränderten Anforderungen der Stakeholder tatsächlich gerecht wird, wobei Zweifel an der aktuellen, nichtfinanziellen Berichterstattung bestehen. Aufgrund der bestehenden Zweifel an der derzeitigen Form der Berichterstattung, wurde aktuell im Rahmen einer Initiative unter dem Namen Integrierte Berichterstattung (IB) ein Vorschlag vorgelegt, welche Entwicklungsrichtung die Unternehmensberichterstattung in Zukunft nehmen sollte. Dieser Vorschlag beinhaltet die Forderung nach einer Berichterstattung, welche finanzielle und nichtfinanzielle Informationen in einem ganzheitlichen Bericht miteinander verknüpft, die Zusammenhänge zw. diesen deutlich macht und damit ein ganzheitliches Bild der Performance des Unternehmens vermittelt. Es stellt sich hierbei die Frage, inwiefern eine IB tatsächlich zu einer Verbesserung der Berichterstattung führen kann bzw. inwiefern hierdurch Mängel der aktuellen Berichterstattung beho


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Product Details
  • ISBN-13: 9783656441687
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 127 gr
  • ISBN-10: 3656441685
  • Publisher Date: 13 Jun 2013
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Sub Title: Eine Literaturanalyse
  • Width: 148 mm


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Auswirkungen einer integrierten Berichterstattung: Eine Literaturanalyse
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