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Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis
[Directive 2014/95/EU and CSR-Directive-Implementation-Act – A normative analysis of the adoption process as well as the implications on accounting and assurance practice]

Author

Listed:
  • Martin Stawinoga

    (Professur für Betriebliches Rechnungswesen, Hochschule Ostwestfalen-Lippe)

Abstract

Zusammenfassung Das CSR-Richtlinie-Umsetzungsgesetz erweitert die verbindliche nichtfinanzielle Berichterstattung bei bestimmten großen Unternehmen, Kreditinstituten, Versicherungsunternehmen sowie Genossenschaften. Im Rahmen des Beitrags wird der Prozess der Transformation der Richtlinie 2014/95/EU aufgezeigt sowie die daraus resultierenden Änderungen für die Rechnungslegungspraxis und den Berufsstand der Wirtschaftsprüfer analysiert.

Suggested Citation

  • Martin Stawinoga, 2017. "Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungs," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 25(3), pages 213-227, November.
    • Handle: RePEc:spr:sumafo:v:25:y:2017:i:3:d:10.1007_s00550-017-0463-6
    DOI: 10.1007/s00550-017-0463-6
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    References listed on IDEAS

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    1. Velte Patrick, 2017. "Die nichtfinanzielle Erklärung nach dem CSR-Richtlinie-Umsetzungsgesetz: Neues Berichtsformat in der Kapitalmarktkommunikation," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 67(2), pages 112-119, June.
    2. Kluge, Norbert & Sick, Sebastian, 2016. "Geheimwirtschaft bei Transparenz zum gesellschaftlichen Engagement? Zum Kreis der vom CSR-Richtlinie-Umsetzungsgesetz potentiell betroffenen Unternehmen," Mitbestimmungsreport 27, Hans-Böckler-Stiftung, Düsseldorf.
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    7. Patrick Velte & Martin Stawinoga, 2017. "Empirical research on corporate social responsibility assurance (CSRA): A literature review," Journal of Business Economics, Springer, vol. 87(8), pages 1017-1066, November.
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