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Untersuchungen zur Nachhaltigkeit im Rechnungswesen und Steuerrecht

Editor

Listed:
  • FOM Hochschule für Oekonomie & Management, KCAT KompetenzCentrum für Accounting & Taxation

Author

Listed:
  • Dombrowski, Martin
  • Drewes, Michael
  • Fischer, Hans-Jörg
  • Hundt, Irina
  • Lange, Jessica
  • Mohaupt, Anja
  • Voit, Ann-Katrin

Abstract

[Vorwort der Herausgebenden:] Mit diesem Sammelband starten wir unsere Schriftenreihe des KCAT KompetenzCentrum für Accounting und Taxation der FOM Hochschule für Oekonomie & Management. (...) Der Begriff der Nachhaltigkeit steht im Fokus unseres ersten Sammelbandes wissenschaftlicher Beiträge der KCAT-Schriftenreihe. Die Autorinnen und Autoren dieses Bandes, die größtenteils kooptierte Wissenschaftlerinnen und Wissenschaftler des KCAT sind, beleuchten das Thema Nachhaltigkeit aus ganz unterschiedlichen Blickwinkeln. Die Überschriften der Beiträge lesen sich wie ein Parforceritt durch steuerliche, bilanzielle, finanzielle sowie ethische Aspekte des Themenbereiches. Neben einem Beitrag zur Besteuerung aus eher volkswirtschaftlichem Blickwinkel finden Sie Artikel zum Steuerrecht und zur Steuergestaltung unter Nachhaltigkeitsaspekten. Es werden Fragen zur Nachhaltigkeit der Finanzierung und deren wirtschaftlichen Auswirkungen und zur Ethik in der Unternehmensführung aufgeworfen und diskutiert. Dazu kommen Fragen aus dem Controlling, die einerseits in einer eher übergreifenden Betrachtung, anderseits aber auch praxisnah mit Untersuchungen zu konkreten Auswirkungen ökologischen Handelns im Unternehmen beleuchtet werden. Die Fragen, wie sich die Nachhaltigkeit in der Unternehmensführung auf die Bilanz und die Berichterstattung auswirkt, wird in einem weiteren Schwerpunkt betrachtet. (...)

Suggested Citation

  • Dombrowski, Martin & Drewes, Michael & Fischer, Hans-Jörg & Hundt, Irina & Lange, Jessica & Mohaupt, Anja & Voit, Ann-Katrin, 2022. "Untersuchungen zur Nachhaltigkeit im Rechnungswesen und Steuerrecht," KCAT Schriftenreihe, KCAT KompetenzCentrum für Accounting & Taxation, FOM Hochschule für Oekonomie & Management, volume 1, number 1 edited by FOM Hochschule für Oekonomie & Management, KCAT KompetenzCentrum für Accounting & Taxation.
    • Handle: RePEc:zbw:fomkca:1
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    File URL: https://www.econstor.eu/bitstream/10419/262327/1/KCAT-Schriftenreihe-Band-1.pdf
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    References listed on IDEAS

    as
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