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Nachhaltigkeitsberichterstattung von Unternehmen: Analyse der Global Reporting Initiative (GRI)

Nachhaltigkeitsberichterstattung von Unternehmen: Analyse der Global Reporting Initiative (GRI)

          
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About the Book

Viele Interessengruppen und vermehrt auch die breite Öffentlichkeit fordern von Unternehmen eine erhöhte Transparenz ihrer Aktivitäten. Neben der in Deutschland für Konzerne und Kapitalgesellschaften gesetzlich vorgeschriebenen Pflicht der Veröffentlichung von Finanzberichten steigt das Interesse an Informationen über die Leistung von Unternehmen in den Bereichen Umwelt und Soziales. Nachdem einige Unternehmen bereits seit geraumer Zeit separate Umweltberichte und Sozialberichte veröffentlichen, gehen viele Unternehmen in den letzten Jahren dazu über, Umwelt- und Sozialaspekte in einen Bericht zu integrieren und mit der ökonomischen Leistung des Unternehmens in Beziehung zu setzen. Diese Berichte werden Nachhaltigkeitsberichte genannt. Angesichts einer Gesetzeslage, die eine verpflichtende Nachhaltigkeitsberichterstattung nicht vorsieht, hat sich eine freiwillige weltweite Initiative entwickelt: die Global Reporting Initiative (GRI). Die Richtlinien der Initiative haben sich inzwischen als weltweiter Standard der Nachhaltigkeitsberichterstattung herauskristallisiert. Die Global Reporting Initiative ist ein Musterbeispiel für die im globalen Kontext vermehrt auftretenden neuen Formen institutioneller Zusammenarbeit, bei denen drei Gruppen von Akteuren Hauptrollen übernehmen: (internationale) staatliche Organisationen, Non-Governmental Organisations (NGOs) und (multinationale) Unternehmen. Die Entstehung dieser neuen Formen institutioneller Zusammenarbeit ist in der zunehmenden globalen Verflechtung von Wirtschaft und Gesellschaft begründet. Innerhalb von Landesgrenzen und auch teilweise innerhalb regionaler Grenzen wie der EU stehen den Unternehmen Regierungen, Gesetze und Gerichtsbarkeiten gegenüber, die das Handeln der Unternehmen innerhalb der Rahmenordnung sicherstellen und auftretende Gesetzeslücken beseitigen sollen. Ein gleichwertiges Pendant auf globaler Ebene im Sinne eines Weltstaates mit einer umfassenden Rahmenordnung ist allerdings nicht vorhanden. Somit
About the Author: Kevin Fischbach, geboren am 5. Dezember 1980, studierte Betriebswirtschaftslehre an der Otto-Friedrich-Universität Bamberg, Deutschland, sowie am Institute of Technology Tallaght, Irland. Im Juli 2007 schloss er sein Studium als Diplom-Kaufmann erfolgreich ab. Das vorliegende Buch stellt seine Abschlussarbeit im Rahmen des Studiums der Betriebswirtschaftslehre dar. Derzeit ist Kevin Fischbach im Bereich Shared Finance Operations bei der Philips GmbH in Hamburg, Deutschland, tätig.


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Product Details
  • ISBN-13: 9783836653046
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 263 gr
  • ISBN-10: 3836653044
  • Publisher Date: 20 Jul 2007
  • Height: 254 mm
  • No of Pages: 144
  • Series Title: German
  • Sub Title: Analyse der Global Reporting Initiative (GRI)
  • Width: 178 mm


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