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Nachhaltigkeitsberichterstattung von Kreditgenossenschaften: Eine empirische Untersuchung

Author

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  • Kühn Anna-Lena

    (ist wissenschaftliche Mitarbeiterin an der Juniorprofessur für Corporate Governance an der Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU))

  • Stiglbauer Markus

    (ist Inhaber der Juniorprofessur für Corporate Governance an der Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU))

  • Zschäckel Ev

    (ist Absolventin am Fachbereich Wirtschaftswissenschaften der Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU).)

Abstract

Cooperative banks claim to base their management on sustainable principles and values. However, these principles are observed publicly only to a limited extent. Our article therefore addresses the following research question: Are the fundamental values and principles appropriately communicated to stakeholders? We analyse business reports of Bavarian cooperative banks and are able to show, that in many cases those banks do not adequately communicate these principles. This is inconsistent with the proven successful and sustainable business model.

Suggested Citation

  • Kühn Anna-Lena & Stiglbauer Markus & Zschäckel Ev, 2014. "Nachhaltigkeitsberichterstattung von Kreditgenossenschaften: Eine empirische Untersuchung," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 64(s1), pages 19-38, December.
    • Handle: RePEc:bpj:zfgewe:v:64:y:2014:i:s1:p:19-38:n:3
    DOI: 10.1515/zfgg-2014-s103
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    Cited by:

    1. Klein, Florian, 2015. "Die Nachhaltigkeit von Genossenschaftsbanken: Ergebnisse einer empirischen Erhebung," Arbeitspapiere 155, University of Münster, Institute for Cooperatives.

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