Purpose – The purpose of this paper is to analyze the environmental management policies and practices of the top 50 hotel companies as disclosed on their corporate web sites. Design/methodology/approach – This study employed content analysis to review the web sites of the top 50 hotel...

This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50,000, with the greatest increase in Germany. For 2025,...

In fünf Kapiteln informiert dieses Buch über den Entwicklungsstand, die Leistungsmöglichkeiten und Leistungsgrenzen von betrieblichen Umweltkennzahlen. Zunächst werden die Kennzahlen in ihrer Abbildungs- und Lenkungsfunktion im Rahmen von Controlling gezeigt. Das zweite Kapitel behandelt die...