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English
Data publikacji
:
2018-02-27
Nichtfinanzielle Berichterstattung ausgewählter Osnabrücker Unternehmen. Eine Analyse der aktuellen Lageberichterstattung
Gunter Meeh-Bunse
Anke Hermeling
Stefan Schomaker
Abstrakt
From 2017 onwards, some large companies have to publish a non-financial annual statement to comply with the EU directive. The statement should provide information relating to environmental matters, social and employee-related matters, respect for human rights, anti-corruption and bribery matters. The directive increases the reporting requirements in an effort to meet information needs of stakeholders and promote a change towards a more sustainable economy. The purpose of the article is to assess the degree to which selected enterprises in the German town of Osnabrück are prepared to report this kind of information. To this end, MD&As from annual reports for 2015 analysed to find relevant non-financial content. The results of this analysis should facilitate the preparation of future reports and provide the basis for further research. The analysis has revealed that some of the required aspects are already addressed in regular annual reports, while others are not. In addition, all analysed companies indicated at least specific nonfinancial aspects. Specific aspects are analysed in more detail for each company separately.(original abstract)Słowa kluczowe:
Społeczna odpowiedzialność biznesu, Sprawozdawczość, Sprawozdawczość niefinansowaSzczegóły
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Zasady cytowania
Meeh-Bunse, G., Hermeling, A., & Schomaker, S. (2018). Nichtfinanzielle Berichterstattung ausgewählter Osnabrücker Unternehmen. Eine Analyse der aktuellen Lageberichterstattung. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 78(1). https://doi.org/10.26349/zn.wsb.w.poznaniu.0078.03