This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the … was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by …

Vorwort -- Teil I: Wichtige Bereiche des CSR- und Nachhaltigkeitsreporting -- Teil II: CSR-Reporting im Unternehmen …Nachhaltigkeits- bzw. CSR-Reporting wird zunehmend zu einem Standard für Großunternehmen. 94% der 250 größten … an den Vorgaben der Global Reporting Initiative, die sich mehr und mehr als internationale Leitlinie durchsetzt. Obschon …

European companies that are larger than a specific size have had to comply with reporting requirements on non …-financial topics since 2017 under the European Union's Non-Financial Reporting Directive (2014/95/EU), thereby making non …-financial reporting (NFR) mandatory. To the best of the author's knowledge, no study has examined the quality of non-financial reporting …