Zusammenfassung
Nachhaltigkeitsfragen gewinnen in den letzten Jahrzehnten schnell an Relevanz – und zwar sowohl aus einer unternehmensethischen wie aus einer genuin betriebswirtschaftlichen Perspektive. Aus unternehmerischer Sicht spricht man nunmehr in der Regel von corporate social responsibility (CSR) oder – etwas weiter gefasst – von corporate social and environmental responsibility (CSER), da der Umweltbezug in den letzten Jahren immer mehr zunimmt.
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Notes
- 1.
Vgl. hierzu das Endorsement-Verfahren der IFRS in der Europäischen Union.
- 2.
In erster Linie ist hierbei die Coalition for Environmentally Responsible Economies (CERES ) als Förderer zu nennen, unterstützt durch das United Nations Environment Programme (UNEP).
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Gietl, S., Göttsche, M., Habisch, A., Weiß, C. (2014). (Wie) Sollen Unternehmen über Nachhaltigkeit berichterstatten? Ein rechnungslegungsorientierter Ansatz. 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_4
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