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Nachhaltigkeitsberichterstattung von Unternehmen der Bankenbranche: Eine vergleichende Analyse zur Aussagefähigkeit

Nachhaltigkeitsberichterstattung von Unternehmen der Bankenbranche: Eine vergleichende Analyse zur Aussagefähigkeit

          
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About the Book

Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Durch die Krisen der vergangenen Jahre und die darauf gefolgten politischen Entscheidungen, findet eine zunehmende Medialisierung des Themas Nachhaltigkeit (engl. "Sustainability") statt. Damit wächst der öffentliche und auch politische Druck auf Unternehmen, einen aktiven Beitrag zur nachhaltigen Entwicklung zu leisten. Aus diesem Grund ist die Nachhaltigkeitsberichterstattung in den vergangenen Jahren zu einem immer aktuelleren und wichtigeren Instrument der Unternehmenskommunikation geworden. Standen bisher vor allem produzierende und verarbeitende Unternehmen im Fokus der Öffentlichkeit, wurde mit dem Beginn der Finanzkrise 2008 deutlich, dass auch die Unternehmen der Finanzbranche Mitverantwortung für nachhaltige Entwicklung tragen müssen. Aus diesem Grund veröffentlichen immer mehr Finanzunternehmen Nachhaltigkeitsberichte, um Transparenz über die nachhaltigen Ziele und Maßnahmen zu schaffen. Die Nachhaltigkeitsberichterstattung (engl. "Sustainability Reporting") ist ein Instrument zur Verringerung von Informationsasymmetrien. Die Nachhaltigkeits-berichterstattung stellt Informationen über das ökologische, ökonomische und soziale Handeln des Unternehmens bereit. Aufgrund der bisher fehlenden verbindlichen Regulierung der Nachhaltigkeitsbericht-erstattung, gibt es hinsichtlich der Aussagefähigkeit der Berichte große Qualitäts-unterschiede. Vor diesem Hintergrund, ist es das Ziel dieser Arbeit, die Nachhaltigkeitsberichte der Bankenbranche auf ihre Qualität und die damit verbundene Aussagekraft zu untersuchen. Dafür wurden die Berichte von 2009 und 2011 der beiden größten deutschen Banken für die Untersuchung ausgewählt. Diese sind die Deutsche Bank AG und die Commerzbank AG.


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Product Details
  • ISBN-13: 9783656698104
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine vergleichende Analyse zur Aussagefähigkeit
  • Width: 148 mm
  • ISBN-10: 3656698104
  • Publisher Date: 07 Aug 2014
  • Height: 210 mm
  • No of Pages: 112
  • Spine Width: 7 mm
  • Weight: 154 gr


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Nachhaltigkeitsberichterstattung von Unternehmen der Bankenbranche: Eine vergleichende Analyse zur Aussagefähigkeit
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Nachhaltigkeitsberichterstattung von Unternehmen der Bankenbranche: Eine vergleichende Analyse zur Aussagefähigkeit
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