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Nachhaltigkeitsberichterstattung von Kreditinstituten

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  • Hacker, Eva
  • Schmitz, Sebastian

Abstract

Kreditinstitute veröffentlichen in regelmäßigen Abständen Nachhaltigkeitsberichte, in denen Sie Auskunft über die Bereiche ihrer Geschäftstätigkeit geben, die hinsichtlich ökonomischer, ökologischer und sozialer Aspekte von Bedeutung sind. Aufgrund fehlender Harmonisierung der bestehenden Standards und Vorgaben fallen die Berichte jedoch inhaltlich und formal sehr unterschiedlich aus. Daher wird im folgenden Artikel zunächst eine definitorische Abgrenzung von Nachhaltigkeitsberichten vorgenommen, der eine Erläuterung relevanter Standards und Vorgaben folgt. Anschließend werden die Ergebnisse einer Untersuchung der Nachhaltigkeitsberichte von zehn ausgewählten Kreditinstituten präsentiert, die die Heterogenität der Berichte anhand von eigens definierten Untersuchungskategorien veranschaulicht. Letztlich werden Verbesserungsvorschläge für eine vergleichbare Nachhaltigkeitsberichterstattung von Kreditinstituten formuliert.

Suggested Citation

  • Hacker, Eva & Schmitz, Sebastian, 2015. "Nachhaltigkeitsberichterstattung von Kreditinstituten," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2015-01, University of Bayreuth, Chair of Finance and Banking.
    • Handle: RePEc:zbw:bayfat:201501
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    References listed on IDEAS

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    1. Alexander Dahlsrud, 2008. "How corporate social responsibility is defined: an analysis of 37 definitions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(1), pages 1-13, January.
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    More about this item

    Keywords

    Nachhaltigkeitsberichterstattung; Kreditinstitut; Global Reporting Initiative; Corporate Social Responsibility;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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