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CSR-Reporting 

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  1. 2024 | OriginalPaper | Chapter

    The Proposal for the New Corporate Sustainability Reporting Directive (CSRD): Towards Better Environmental Data in Sustainability Reporting

    On April 21, 2021, the European Commission adopted a proposal for a Corporate Sustainability Reporting Directive (CSRD) to amend Directive 2014/95/EU, known as the Non-Financial Reporting Directive (NFRD), transposed in Italy in 2016. It aims to …

    Authors:
    Valentino Tascione, Katia Corsi, Gavina Manca
    Published in:
    Innovation, Quality and Sustainability for a Resilient Circular Economy (2024)
  2. 2024 | OriginalPaper | Chapter

    CSRD: Die Neufassung der Non-Financial Reporting Directive

    Die Corporate Sustainability Reporting Directive (CSRD) ist eine Neufassung der Non-Financial Reporting Directive und stellt einen bedeutenden Schritt in der Ausweitung der gesetzlichen Nachhaltigkeitsberichterstattung dar. Sie führt die European …

    Authors:
    Klaus Rainer Kirchhoff, Sönke Niefünd, Julian A. von Pressentin
    Published in:
    ESG: Nachhaltigkeit als strategischer Erfolgsfaktor (2024)
  3. 2023 | OriginalPaper | Chapter

    Die Corporate Sustainability Reporting Directive (CSRD)

    Die Überarbeitung und Erweiterung der NFRD durch die CSRD mit Blick auf die Berichtspflichten dient dazu, diese besser mit dem übergeordneten Rechtsrahmen für ein nachhaltiges Finanzwesen abzustimmen und an den Zielen des europäischen Grünen Deals …

    Author:
    Meike Lerner
    Published in:
    Einfluss der EU-Taxonomie auf den Mittelstand (2023)
  4. 05-07-2022 | OriginalPaper

    Uncovering the nonmarket side of internationalization: the Belt and Road Initiative and Chinese firms’ CSR reporting quality

    Prior studies have generally assumed that firm internationalization is more of a pure market strategy seeking economic opportunities in host country markets. In this study, we argue that in the case of China’s Belt and Road Initiative (BRI) …

  5. 2022 | OriginalPaper | Chapter

    C von Cap and Trade bis CSRD (Corporate Sustainability Reporting Directive)

    Authors:
    Dr. Brigitte Bernard-Rau, Guilhem Schnerring, Brigitte Bernard-Rau
    Published in:
    Gabler Kompakt-Lexikon Corporate Social Responsibility (2022)
  6. 2024 | OriginalPaper | Chapter

    Corporate Social Responsibility (C.S.R.) and E.S.G. Reporting: Redefining Business in the Twenty-First Century

    As the twenty-first century unfolds, the traditional objectives of businesses, centered primarily on profit maximization, are being reevaluated. The emerging consensus acknowledges the need for companies to play a constructive role in addressing …

    Authors:
    Vinay Kandpal, Anshuman Jaswal, Ernesto D.R. Santibanez Gonzalez, Naveen Agarwal, Ernesto D. R. Santibanez Gonzalez
    Published in:
    Sustainable Energy Transition (2024)
  7. Open Access 29-07-2021 | OriginalPaper

    Mandatory CSR and sustainability reporting: economic analysis and literature review

    This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic …

  8. 2021 | OriginalPaper | Chapter

    CSR Reporting Practices of Chinese MNCs

    Corporate social responsibility (CSR) reporting has been the subject of a growing amount of research. However, there are many challenges and opportunities associated with emerging market multinational companies (EMNCs) that have yet to be …

    Authors:
    Chao Ren, Heng Hee Ting
    Published in:
    New Horizons in Management, Leadership and Sustainability (2021)
  9. 2021 | OriginalPaper | Chapter

    The Governance Effect of Environmental CSR Reporting in China: State and Non-State Facilitation

    In this chapter, we examine the governance effect of environmental reporting in China and the potential for non-state actors to positively influence the quality and impact of reporting on company behavior. In western markets, companies issue …

    Author:
    Lydia J. Price
    Published in:
    Non-state Actors in China and Global Environmental Governance (2021)
  10. Open Access 01-12-2021 | OriginalPaper

    CSR reporting by Chinese and Western MNEs: patterns combining formal homogenization and substantive differences

    In light of the growing economic might and intensification of global activities of Chinese multinational enterprises (MNE), this paper looks into the nature of their corporate social responsibility (CSR) reporting. CSR communications of the …

  11. 2014 | Book

    CSR und Reporting

    Nachhaltigkeits- und CSR-Berichterstattung verstehen und erfolgreich umsetzen

    Nachhaltigkeits- bzw. CSR-Reporting wird zunehmend zu einem Standard für Großunternehmen. 94% der 250 größten Unternehmen der Welt legen bereits einen Bericht zu den entsprechenden Aktivitäten vor. Dabei erfolgt zunehmend eine Orientierung an den Vor

    Book Series:
    Management-Reihe Corporate Social Responsibility
    Publisher:
    Springer Berlin Heidelberg
  12. 23-02-2017 | Corporate Social Responsibility | Schwerpunkt | Article

    Gutes CSR-Reporting ist messbar

    Nachhaltigkeitsberichterstattung erfährt einen Bedeutungsanstieg durch gesetzliche Rahmenbedingungen. Doch Unternehmen, die CSR-Reportings veröffentlichen, sollten Qualitätskriterien beachten.

  13. 2020 | OriginalPaper | Chapter

    Institutionalization of Corporate Social Responsibility (CSR) in India and Its Effects on CSR Reporting: A Case Study of the Petroleum and Gas Industry

    The institutionalization of Corporate Social Responsibility (CSR)Corporate social responsibility (CSR) in IndiaCSR in India attracts significant interest and discussion at the political, policy and practitioner level. It also highlights the …

    Author:
    Shilpi Banerjee
    Published in:
    Mandated Corporate Social Responsibility (2020)
  14. 2019 | OriginalPaper | Chapter

    CSR Reporting Practices in Poland

    There is an increasing number of companies, which take into account the social, ethical and ecological aspects in their business activities in Poland. Simultaneously, such companies are more and more keen to communicate CSR engagements to their …

    Authors:
    Justyna Fijałkowska, Małgorzata Macuda
    Published in:
    Corporate Social Responsibility in Poland (2019)
  15. 2019 | OriginalPaper | Chapter

    CSR Reporting of Sports Organizations

    The challenges and the threats to the respect of the ethical principles of sport deriving from the growing economic interests linked to the realization of major events and professional sports practice have made clear the need to undertake a path …

    Author:
    Massimo Valeri
    Published in:
    Corporate Social Responsibility and Reporting in Sports Organizations (2019)
  16. 17-10-2018 | OriginalPaper

    Transparency through CSR reporting—the case of Stuttgart Airport

    This case study shares practical insights in Corporate Social Responsibility (CSR) reporting at Stuttgart Airport. It is based on observations collected in eight years of sustainability disclosure—from the decision to publish the first …

  17. 14-12-2018 | BriefCommunication

    Sustainability Reporting: A Critical Assessment of the E.U. CSR Directive and Its German Implementation from a Human Rights Perspective

    In the light of growing legislation on company disclosure of ecological and social information such as the US Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd Frank Act) from 2010, the UK Modern Slavery Act 2015 and the recent EU …

  18. 2019 | OriginalPaper | Chapter

    ISO 26000: Is It a Case of Implementation or Simple Reporting? An Exploration of CSR Standards in Companies in Romania

    Today, people live in a society that increasingly raises the matter for businesses to get involve in economic and social models of sustainability.The reasons for which the theme of sustainability and sustainable development has become increasingly …

    Authors:
    Claudiu Bocean, Catalina Sitnikov
    Published in:
    ISO 26000 - A Standardized View on Corporate Social Responsibility (2019)

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