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Zur Symbiose von Integrated Reporting und Controlling

Einbettung in die empirische Forschung und Handlungsempfehlungen

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Praxishandbuch Controlling

Part of the book series: Springer Reference Wirtschaft ((SRW))

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Zusammenfassung

Die kapitalmarktorientierte Unternehmensberichterstattung wird spätestens seit der Finanzkrise 2008/09 zunehmend durch nichtfinanzielle Aspekte (Corporate Governance und Nachhaltigkeit) geprägt, welche die traditionelle Finanzberichterstattung ergänzen. Die Nachhaltigkeitsberichterstattung wurde in den vergangenen Jahren häufig aufgrund des Risikos einer Informationsüberflutung und des Greenwashings kritisiert. Als Reaktion hierauf hatte das International Integrated Reporting Council (IIRC) Ende 2013 ein Rahmenkonzept für eine integrierte Berichterstattung veröffentlicht. Der vorliegende Beitrag richtet sich an die wechselseitige Beziehung zwischen dem Controlling und dem Integrated Reporting. Neben konzeptionellen Überlegungen wird eine Bestandsaufnahme der bisherigen empirischen Forschung gegeben. Hierbei zeigt sich, dass das Controlling bislang nur nachrangig Gegenstand von empirischen Untersuchungen ist, wenngleich es in der Unternehmenspraxis den zentralen Beitrag zur Sicherstellung einer entscheidungsnützlichen integrierten Berichterstattung leisten muss.

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Authors and Affiliations

  1. Leuphana Universität Lüneburg, Lüneburg, Deutschland

    Patrick Velte

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  1. Patrick Velte
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Correspondence to Patrick Velte .

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Editors and Affiliations

  1. Universität Bamberg LS f. BWL, Bamberg, Deutschland

    Wolfgang Becker

  2. Universität Bamberg Lehrstuhl Controlling, Bamberg, Deutschland

    Patrick Ulrich

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Velte, P. (2021). Zur Symbiose von Integrated Reporting und Controlling. In: Becker, W., Ulrich, P. (eds) Praxishandbuch Controlling. Springer Reference Wirtschaft . Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-04795-5_86-1

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