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Nachhaltige Berichterstattung gemäß des Deutschen Nachhaltigkeitskodex und der Gemeinwohlmatrix

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  • Hose, Christian
  • Mock, Marcel
  • Obermeier, Thomas

Abstract

Eine nachhaltige Berichterstattung wird für mittelständische Unternehmen immer wichtiger, da immer mehr Investoren auf die Einhaltung von Nachhaltigkeitskriterien achten. Um die Anforderungen einer nachhaltigen Berichterstattung zu erfüllen, sind sowohl der Deutsche Nachhaltigkeitskodex als auch die Gemeinwohlmatrix geeignete und leicht einsetzbare Instrumente zur Umsetzung der ESGKriterien. Dieses Arbeitspapier stellt beide Methoden vor und zeigt die Unterschiede und Gemeinsamkeiten sowie die einschlägigen Kritikpunkte auf.

Suggested Citation

  • Hose, Christian & Mock, Marcel & Obermeier, Thomas, 2021. "Nachhaltige Berichterstattung gemäß des Deutschen Nachhaltigkeitskodex und der Gemeinwohlmatrix," Arbeitspapiere der FOM 81, FOM Hochschule für Oekonomie & Management.
    • Handle: RePEc:zbw:fomarb:81
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