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This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the …
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This paper analyzes the current implementation status of sustainability and taxonomy-aligned disclosure under the … Sustainable Finance Disclosure Regulation (SFDR), which aims to improve the classification of sustainability credentials of …, as of March 2023, only about 1,000 funds have reported their sustainability proportions, and this picture may change due …
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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...
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Nachhaltige Entwicklung: Der Deutsche Nachhaltigkeitskodex (DNK) -- 11. HENKEL: Nachhaltigkeit in der Wertschöpfungskette - Von … Nachhaltigkeit nur dann im Kerngeschäft eines Unternehmens verankert ist, wenn es in Produkten und Wertschöpfungskette gleichzeitig … berücksichtigt wird. Nachhaltigkeit und sozialer Mehrwert für alle Beteiligten sind keine Randthemen mehr, sondern sind Chance über …
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