Die integrierte Berichterstattung soll finanzielle und strategische Aspekte entsprechend mit relevanten Nachhaltigkeitsthemen verknüpfen. Durch eine damit einhergehende, verbesserte Datengrundlage und Kommunikation zwischen verschiedenen Abteilungen können so ökologisch nachhaltigere...

The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of awide range of stakeholders, such as governments, investors, and customers, in...

The social responsibility of a corporation is when it generates services and products that maximises wealth or profit, and it is considered to be socially accountable. However in current society, corporates are not expected to merely generate profits, as various stakeholders have shifted their...

Globally, companies increasingly publish separate general purpose, non-financial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113...

Die Berichterstattung ueber nichtfinanzielle Informationen gewinnt immer mehr an Bedeutung. Immer mehr Stakeholder haben ein groeßeres Interesse an nicht finanziellen Informationen, um damit einen tieferen Einblick in die oekologischen und sozialen Handlungen der Unternehmen zu erlangen. Diesen...