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The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and integrated reporting, used in relation to reporting for sustainable development, are defined. They are discussed in the context of different, partly conflicting, approaches to...
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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...
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