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Wechselwirkungen zwischen dem Integrated Reporting und der Due Diligence

Wechselwirkungen zwischen dem Integrated Reporting und der Due Diligence

          
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About the Book

Die Finanzkrise aus dem Jahr 2008 sowie die daraus resultierende globale Rezession hatten weitreichende Folgen sowohl für Privatpersonen als auch Unternehmen weltweit. Konzerne fielen in die Insolvenz, Arbeitsplätze wurden gestrichen und teilweise harte Einsparmaßnahmen traten in Kraft. Ein Nebeneffekt der Krise liegt im verletzten öffentlichen Vertrauen in die Regierungen, Märkte und letztlich in die Unternehmen. Neben Innovationen der Finanzmärkte und Stimulation des Wirtschaftswachstums spielen auch Marktreformen eine Rolle auf dem Weg zum Wiederaufbau des öffentlichen Vertrauens. Ein häufig angesprochenes Mittel dorthin liegt in einer höheren Transparenz der öffentlichen Unternehmen. Ein Konzept zum Erreichen höherer Transparenz besteht in einer Reform der Unternehmensberichterstattung. In den vergangenen Jahren hat sich dabei die Integrated Reporting Initiative als besonders vielversprechend herausgestellt. Ziel ist eine ganzheitliche Berichterstattung, die den gesamten Wertschöpfungsprozess des Unternehmens darstellt und dadurch zeitgemäßer und transparenter wird. Auch die Due Diligence sieht einen ganzheitlichen Blick auf das Unternehmen vor und profitiert daher von einer transparenten und umfassenden Berichterstattung wie sie vom Integrated Reporting vorgeschlagen wird. Durch diese enge inhaltliche Verknüpfung kann zum einen die Due Diligence von einer gut strukturierten integrierten Berichterstattung profitieren und zum anderen die Implementierung des Integrated Reporting durch eine Due Diligence Prüfung erleichtert werden. Ziel dieser Arbeit ist es diese Wechselwirkungen zu veranschaulichen. Dafür wird in Kapitel 2 zunächst das Integrated Reporting Konzept näher erläutert, wobei vor allem auf die noch sehr junge Entwicklung und die gesetzlichen Umsetzungsmöglichkeiten in Deutschland eingegangen wird. Dabei wird anhand von aktuellen Studien und Forschungsergebnissen begutachtet, warum die Reform des Berichtswesens eine zeitgemäße Anpassung darstellt un


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Product Details
  • ISBN-13: 9783961165469
  • Publisher: Lightning Source UK Ltd
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 59 gr
  • ISBN-10: 3961165467
  • Publisher Date: 07 Oct 2016
  • Height: 210 mm
  • No of Pages: 36
  • Spine Width: 2 mm
  • Width: 148 mm


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Wechselwirkungen zwischen dem Integrated Reporting und der Due Diligence
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