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Nachhaltigkeitsbewertung im Rahmen von Merger&Acquisitions: Vorstellung eines Referenzmodells zur Methodenauswahl auf Basis des situativen Ansatzes

Nachhaltigkeitsbewertung im Rahmen von Merger&Acquisitions: Vorstellung eines Referenzmodells zur Methodenauswahl auf Basis des situativen Ansatzes

          
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About the Book

Nachhaltigkeitsthemen gewinnen allgemein und damit auch bei der Unternehmensbewertung beispielsweise im Rahmen von Akquisitionen eine immer größer werdende Bedeutung. Vor dem Hintergrund der Methodenvielfalt und Komplexität in der Nachhaltigkeitsbewertung wird in diesem Beitrag auf Basis des situativen Ansatzes ein Instrument zur Auswahl einer adäquaten nachhaltigen Bewertungsmethode vorgestellt. Dieses Instrument hat eine spezifische Bewertungsmethode bzw. eine Eignungsreihenfolge der relevanten Methoden als Ergebnis, welche auf Basis der Nachhaltigkeitsaspekte der Bewertungssituation selektiert wurde bzw. wurden. Dazu wird zunächst auf Basis einer Literaturanalyse ausgewählt, welche Bewertungsmethoden grundsätzlich aus Sicht der Wissenschaft Relevanz haben. Als Folgeschritt werden die situativen Faktoren herausgearbeitet, die im Rahmen einer nachhaltigen Unternehmensbewertung wesentlich sein können (z.B. verwendetes Nachhaltigkeitskonzept oder Art des Bewertungsobjektes). Diese werden verwendet, um zu analysieren, in welchem Ausmaß die Bewertungsmethoden unter Berücksichtigung von unterschiedlichen Ausprägungen der situativen Faktoren geeignet sind. Abschließend wird das anvisierte Modell in Form eines Scoring-Modells umgesetzt, mit dem die situative Vorteilhaftigkeit der relevantesten Methoden der Nachhaltigkeitsbewertung unter Berücksichtigung der individuellen Bewertungssituation und einer situationsspezifischen Gewichtung der Einflussgrößen ermittelt werden kann. Auf dieser Basis können für die Praxis konkrete Handlungsempfehlungen abgeleitet werden, welche Bewertungsmethode herangezogen werden sollte. So wird eine bedarfsgerechte, nachhaltigkeitsorientierte Unternehmensbewertung sichergestellt. Insbesondere im Hinblick auf den steigenden Einfluss der Nachhaltigkeitsleistung auf Unternehmens-Transaktionen kann auf diese Weise eine zielgerichtete Bewertungsmethode ermittelt und eine adäquate Bewertung sichergestellt werden.


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Product Details
  • ISBN-13: 9783757863357
  • Publisher: Books on Demand Gmbh
  • Publisher Imprint: Books on Demand
  • Height: 210 mm
  • No of Pages: 146
  • Spine Width: 8 mm
  • Weight: 186 gr
  • ISBN-10: 3757863356
  • Publisher Date: 21 Aug 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Vorstellung eines Referenzmodells zur Methodenauswahl auf Basis des situativen Ansatzes
  • Width: 148 mm


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Nachhaltigkeitsbewertung im Rahmen von Merger&Acquisitions: Vorstellung eines Referenzmodells zur Methodenauswahl auf Basis des situativen Ansatzes
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