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nichtfinanzielle Erklärung. Eine neue Herausforderung für die Unternehmensberichterstattung deutscher Unternehmen

nichtfinanzielle Erklärung. Eine neue Herausforderung für die Unternehmensberichterstattung deutscher Unternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 2,0, Universität Regensburg, Sprache: Deutsch, Abstract: Nachdem sowohl der Deutsche Bundestag am 10.03.2017 als auch der Deutsche Bundesrat am 31.03.2017 das Corporate Social Responsibility-Richtlinie Umsetzungsgesetz (CSR-RUG) verabschiedet hatten, trat mit dem 19.04.2017 das neue CSR-RUG in Kraft. Das Ziel der Arbeit ist es, die Hintergründe dieser neuen Berichtspflicht darzustellen, ihre Inhalte zu erörtern und die sich ergebenden Herausforderungen für Unternehmen und Adressaten zu diskutieren. Konkret normiert das CSR-RUG die (Mindest-)Inhalte einer nichtfinanziellen Erklärung (NFE) bzw. eines nichtfinanziellen (nf.) Berichts (§ 289c HGB) für Geschäftsjahre nach dem 31.12.2016. Nach § 315c Abs. 1 HGB gelten diese Vorgaben entsprechend (auch) für die nf. Konzernerklärung bzw. den nf. Konzernbericht. Durch die Definition von Mindestinhalten wird ein Berichtsrahmen vorgegeben, innerhalb dessen die Unternehmen die für sie wesentlichen Themen ansprechen können. Außerdem sind über die Mindestanforderungen hinausgehende freiwillige Angaben möglich. Grundsätzlich wurde damit die EU-Richtlinie 2014/95/EU eins zu eins in deutsches Recht umgesetzt. Das neue Gesetz betrifft lediglich einen bestimmten Kreis von Unternehmen. Ursprünglich war geplant gewesen das Gesetz bereits zum 06.12.2016 zu erlassen, um den Vorgaben der Europäischen Union (EU) gerecht zu werden. Das Bundesministerium für Justiz und Verbraucherschutz (BMJV) hatte daher bereits im April 2015 ein Konzeptpapier zur Umsetzung der EU-Vorgaben zur Diskussion vorgestellt. Die Reaktionen auf das Konzeptpapier sowie auf den darauffolgenden Referenten- und Regierungsentwurf (RefE und RegE) waren jedoch kontrovers und politisch. Neben den betroffenen Unternehmen und ihren Verbänden schalteten sich auch Nichtregierungsorganisationen (NRO), Investoren, Wirtschaftsprüfer und Aufsichtsräte in die Diskussion e


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Product Details
  • ISBN-13: 9783346043900
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346043908
  • Publisher Date: 20 Sep 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr


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nichtfinanzielle Erklärung. Eine neue Herausforderung für die Unternehmensberichterstattung deutscher Unternehmen
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nichtfinanzielle Erklärung. Eine neue Herausforderung für die Unternehmensberichterstattung deutscher Unternehmen
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