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Nachhaltigkeitsberichterstattung nach CSRD – Zukunftsfähige Lösung oder bürokratischer Alptraum

Author

Listed:
  • Matthias Pfister
  • Andreas Dauerer

Abstract

Die Corporate Sustainability Reporting Directive (CSRD) stellt eine wesentliche Ent­wicklung in der Nachhaltigkeitsberichterstattung dar, indem sie die unternehmerische Transparenz und Verantwortlichkeit durch die Einhaltung einheitlicher Berichtsstandards und die Offenlegung umfassender nicht-finanzieller Informationen stärken soll. Dieser Ansatz möchte das Vertrauen der Stakeholder erhöhen und Unternehmen dazu anregen, in nachhaltige Praktiken und Innovationen zu investieren. Jedoch birgt die ­CSRD He­rausforderungen, insbesondere für kleine und mittlere Unternehmen, aufgrund der umfangreichen Anforderungen, die unter anderem finanzielle und personelle Belastungen verursachen können. Ziel dieses Beitrags ist deshalb die wissenschaftlich fundierte Gegenüberstellung von Chancen und Risiken der CSRD. Trans-Abstract: The Corporate Sustainability Reporting Directive (CSRD) represents a significant development in sustainability reporting by increasing transparency and accountability through adherence to uniform reporting standards and the disclosure of comprehensive non-financial information. This approach aims to increase stakeholder trust and encourage companies to invest in sustainable practices and innovations. However, the CSRD poses challenges, especially for small and medium-sized enterprises, due to its extensive requirements, which can lead to financial and personnel strains. The aim of this paper is therefore to provide a comparison of the opportunities and risks of the CSRD.

Suggested Citation

  • Matthias Pfister & Andreas Dauerer, 2024. "Nachhaltigkeitsberichterstattung nach CSRD – Zukunftsfähige Lösung oder bürokratischer Alptraum," ZfKE – Zeitschrift für KMU und Entrepreneurship, Duncker & Humblot, Berlin, vol. 72(1), pages 51-60.
    • Handle: RePEc:dah:aeqzfk:v72_y2024_i1_q1_p51-60
    DOI: 10.3790/zfke.72.1.51
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