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CSR und Reporting pp 21–34Cite as

Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung

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Part of the book series: Management-Reihe Corporate Social Responsibility ((MRCOSORE))

Zusammenfassung

Die Nachhaltigkeitsberichterstattung von Unternehmen hat in den letzten beiden Dekaden sowohl in der Nachhaltigkeits-/CSR- als auch in der Rechnungswesen- und Kommunikationsliteratur sehr stark an Bedeutung gewonnen. Dabei wurden unterschiedlichste theoretische und empirische Analysezugänge gewählt, internationale Vergleiche vorgenommen, Inhalte, Kanäle der Nachhaltigkeitsberichterstattung und Branchen untersucht und Kriteriensets für die Güte von Nachhaltigkeitsberichten entwickelt.

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Authors and Affiliations

  1. Centre for Sustainability Management (CSM), Leuphana Universität Lüneburg, 21335, Lüneburg, Deutschland

    Prof. Dr. Stefan Schaltegger

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  1. Prof. Dr. Stefan Schaltegger
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Correspondence to Stefan Schaltegger .

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Editors and Affiliations

  1. Universität Erlangen-Nürnberg, Institut für Wirtschaftswissenschaft, Erlangen, Germany

    Matthias S. Fifka

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Schaltegger, S. (2014). Nachhaltigkeitsberichterstattung zwischen Transparenzanspruch und Management der Nachhaltigkeitsleistung. In: Fifka, M. (eds) CSR und Reporting. Management-Reihe Corporate Social Responsibility. Springer Gabler, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-53893-3_2

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  • DOI: https://doi.org/10.1007/978-3-642-53893-3_2

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