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Michael Nietsch - Nachhaltiges Aktienrecht

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Michael Nietsch (ed.)

Nachhaltiges Aktienrecht

Series: Schriften der EBS Law School

Volume 15 2023

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Sonja Wüstemann Zukunft der Nachhaltigkeitsberichterstattung nach der Corporate Sustainability Reporting Directive (CSRD) S. 159-170

„… ReportingStandard-Setting, Final Report (2021), S. 9.32 Vgl. Ramboll, Analysis of the feedback received in response to the …” „… Zukunft der Nachhaltigkeitsberichterstattung nach der CorporateSustainability Reporting Directive …” „… (CSRD)Sonja Wüstemann*I. ProblemstellungDie Corporate Sustainability Reporting Directive (CSRD)1 wurde im …”

Thorsten Sellhorn, Victor Wagner Nachhaltigkeitstransparenz, Greenwashing und Nachhaltigkeitsrating: Aktuelle Herausforderungen für Ersteller und Nutzer von Nachhaltigkeitsberichten S. 171-188

„… Union – etwa in Gestalt der EU-Taxonomie-VO oder der Corporate Sustainability Reporting Directive (CSRD …” „… SustainabilityReporting Directive (CSRD)20 sowie die von dem privatrechtlichen Inter‐national Sustainability Standards …” „… Sustainability Reporting Directive (CSRD). Der Betrieb,47, 2745–2755, sowie Sellhorn, Thorsten & Wagner, Victor …”

Jochen Vetter Aktionäre als Treiber für Nachhaltigkeit S. 71-134

„… derzeiterarbeitete Corporate Sustainability Due Diligence Directive3 (nachfolgend"CSDDD"). Ohne die Bedeutung von …” „… , (2022, 26. Mai), "How a Sustainability Index can keep Exxon but drop Tesla –and 3 ways to fix ESG …” „… : https://michiganross.umich.edu/news/how-sustainability-index-can-keep-exxon-drop-tesla-and-3-ways-fix-esg-ratings-meet-investors); R. Kerber/H. Jin, (2022,19. Mai), "Tesla cut from S&P 500 …”

Frank Peter Regelin Nachhaltige Elemente in der Vorstandsvergütung – Pflicht oder Kür? S. 41-70

„… Sustainability Reporting Directive“ (CSRD-Richtlinie) der EU-Kommission, welche die bisherige nichtfinanzielle …” „… Unternehmensgröße in Kraft.8 Sie wir durch European Sustainabi‐lity Reporting Standards durch die EU-Kommission …” „… „Corporate Sustainability Due Diligence Directive“7 Richtlinie 2017/828/EU des Europäischen Parlaments und …”

Roman Poseck Nachhaltiges Aktienrecht in der rechtspolitischen Perspektive S. 11-20

„… Nachhaltigkeitspflichten von Unternehmen (Corpora‐te Sustainability Due Diligence Directive) vorgelegt – das so …” „… . Das International Sustainability Standards BoardAuch in Hessen rückt die Frage der Nachhaltigkeit …” „… sein sollten: das International Sustainability Standards Board(ISSB) in Frankfurt. Im Rahmen der …”

Dirk A. Verse Nachhaltigkeit als Entscheidungsparameter für Leitungsorgane – Neue Herausforderungen durch die geplante CSDD-Richtlinie – S. 21-40

„… Sustainability Reporting-Richtlinie(CSRD) weit ausgedehnte Nachhaltigkeitsberichterstattung,4• die auf die …” „… (Corporate Sustainability Due Diligence Directive,CSDD-Richtlinie). Diese Richtlinie wird es aller …” „… their decisions on sustainability matters, including human rights,climate change and environmental …”

Titelei/Inhaltsverzeichnis S. 1-6

„… WüstemannZukunft der Nachhaltigkeitsberichterstattung nach der CorporateSustainability Reporting Directive (CSRD …”

Klaus von der Linden Nachhaltiges Aktienrecht – zur Rolle des Aufsichtsrats S. 135-158

„… unter der neuen Corporate Sustainability Re‐porting Directive (CSRD), die alsbald die CSR-Richtlinie …”

doi.org/10.5771/9783748917168

Christian Scholz, Joachim Zentes - Beyond Sustainability

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Christian Scholz (ed.), Joachim Zentes (ed.)

Beyond Sustainability

2014

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Christopher Hossfeld, Alain Mikol Financial Reporting and Sustainability S. 202-218

„… component in reporting on sustainability: once companies start to report these impacts, a change in their …” „… Financial Reporting and Sustainability 211 explain in their management report how they considered the social …” „… in a document completely separate from the financial statements (stand-alone sustainability report …”

Christian Berg, Constantin Blome, Stefan Hack How IT Can Enable Sustainability Throughout Supply Chains S. 183-201

„… Information and Communication Technologies on Environmental Sustainability: Speculations and Evidence, Report …” „… , No. 3, pp. 186-201. DANONE (2012): Danone 2011 Sustainability Report, http://www.danone.com/image …” „… Environmental Sustainability, Report, European Commission Joint Research Centre. GLOBAL E-SUSTAINABILITY …”

Stefanie Müller, Christian Scholz The HR-Department as Driver for Sustainability S. 51-67

„… sustainable behaviour. In the sustainability report of Adidas for instance the following statement can be …” „… sustainable way of dealing with sustainability. References ADIDAS GROUP (2013): Sustainability Progress Report …” „… et al., pp. 5-11. SHRM/BSR/AUROSOORYA (2010): Advancing Sustainability: HR's Role: A Research Report …”

Dirk Morschett, Valentin Wepfer Sustainability in Collaborative Supply Chains S. 160-182

„… Part 4: Functional and Sectoral Perspectives Sustainability in Collaborative Supply Chains Dirk …” „… Morschett and Valentin Wepfer Overview Introduction1. 164 Dimensions of Sustainability2. 165 Collaborative …” „… Sustainability in Collaborative Supply Chains 4. 169 Overview4.1 169 Collaboration4.2 169 Transparency and …”

Ansgar Belke, Florian Verheyen Sustainability of Currency Unions: What Went Wrong in EMU and How to Fix it? S. 86-105

„… Sustainability of Currency Unions: What Went Wrong in EMU and How to Fix it? Ansgar Belke and …” „… Flaws 4. 93 Sustainability of Public Finances5. 96 The ECB’s Role and its Political Implications6. 97 …” „… Towards Sustainability: Scenarios for EMU in the Next Years7. 98 Changing the Institutional Framework of …”

Hanna Schramm-Klein, Sascha Steinmann How Sustainable is Sustainability? The Impact of Corporate Social Irresponsibility on Consumer Behaviour in Retailing S. 121-136

„… How Sustainable is Sustainability? The Impact of Corporate Social Irresponsibility on Consumer …” „… regarding the CSR activities of a company and also could How Sustainable is Sustainability? 123 foster …” „… How Sustainable is Sustainability? 125 port, diversity, employee support, environment, non-domestic …”

Heinz-Jürgen Axt The Rule of “No-Bail-Out” in the European Monetary Union: Why it Failed to be Sustainable S. 68-85

„… Sustainability2. 72 Debt Management Under the Maastricht Treaty3. 73 How Rules Were Undermined – the Prehistory4 …” „… and why this fundamental principle failed to be sustainable. For that purpose sustainability will be …” „… further Euro states was the main reason which undermined sustainability of the no-bail-out rule (Axt 2011 …”

Stefan Kolb, Joachim Zentes Firm-NGO Alliances as a Proactive Approach to Credible Corporate Social Responsibility S. 137-159

„… the different strategies of NGOs and their impact on sustainability approaches of companies (Doh/Guay …” „… relationship, and confidence in the sustainability of the relationship” (Anderson/Weitz 1990, p. 19), as …” „… Zentes 150 Table 2 reports correlations between the constructs and the analysis of discriminant validity …”

Stefan Strohmeier Sustainable Electronic Human Resources Management: Why Information Technology Matters in Sustainable Human Resources Management S. 219-243

„… sustainability reporting (e.g., Gray/Milne 2002) and sustainability information systems (e.g., Searcy 2012 …” „… .: MILNE, M. (2002): Sustainability Reporting: Who’s Kidding Whom?, in: Chartered Accountants Journal of …” „… Irrelevant for Sustainable Human Resource Management? 1. 220 Foundations – Corporate Sustainability2. 222 …”

Titelei/Inhaltsverzeichnis S. 1-9

„… Throughout Supply Chains”), Christopher Hossfeld/Alain Mikol (“Financial Reporting and Sustainability”) and …” „… Sustainability Throughout Supply Chains 184 Christian Berg, Stefan Hack and Constantin Blome Financial Reporting …” „… Christian Scholz | Joachim Zentes [Eds.] Beyond Sustainability Nomos Christian Scholz | Joachim …”

Index of Authors S. 262-271

„… Dr.-Ing. Dr. Christian Berg is Chief Sustainability Architect within SAP Services. He is Honorary …” „… Professor of Sustainability and Global Change at Clausthal University of Technology and recurring Visiting …” „… Professor of the Europa-Institut at Saarland University for Corporate Sustainability. He also lectured on …”

doi.org/10.5771/9783845249247

Judith Maja Pütter - Nachhaltigkeitsberichterstattung in West-, Mittel- und Osteuropa

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Judith Maja Pütter

Nachhaltigkeitsberichterstattung in West-, Mittel- und Osteuropa

Series: Controlling Praxis

Volume 2017

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No title S. 249-256

„… a separate sustainability report? What are the costs of sustainability reporting in the form of a …” „… sustainability reporting (as part of an annual report)? What are the costs of sustainability reporting? Is …” „… report about initiatives in the field of sustainability. Few companies report in current reports, other …”

Literaturverzeichnis S. 265-300

„… ., & Sidorova, I. (2012). Survey of Sustainability Reporting Integrated into Annual Reports of Estonian …” „… Sustainability Reporting: Many ways to publish exemplary reports. Journal of Cleaner Production. Thomson …” „… management, 3(3), 347-368. Fasan, M. (2013). Annual reports, sustainability reports and integrated reports …”

No title S. 257-264

„… for sustainability reporting? Please choose all that apply: • None • Annual Report • Web-based …” „… report (e.g. Homepage) • Internet-based reports (Interactive reports) • Stand Alone Sustainability …” „… sustainability reporting in Europe. The results will provide the status quo of each country and managerial …”

Modell 2: Interne Faktoren S. 157-238

„… since all reports are within the demanding deadline and I believe that the sustainability aspects is …” „… activities in the context of sustainability. Why they do not have a report, perhaps they will, perhaps they …” „… Supply chain Accounting Managing sustainability reporting: Who is involved in data collection? What …”

Begriffserklärungen und Grundlagen S. 33-50

„… . Berichte wurden unter Titeln wie CSR Report, CC Report, Sustainability Report oder auch …” „… Nachhaltigkeitsbericht veröffentlicht, wobei sich heute die Begriffe Sustainability Report bzw. Nachhaltigkeitsbericht …” „… oder CSR Report veröffentlicht (2. Teil der NHB), der Externen eine Einsicht in die ökonomischen …”

Modell 1: Länderspezifische Determinanten S. 79-156

„… Kategorie Ausprägung 9. Publish stand alone sustainability report? Yes/No 10. If No: Other channel used …” „… for disclosure on sustainability information? Annual report (as additional section on the management …” „… worthy of report”.351 MOE wird oft als eine homogene Region gesehen. Kulturelle Unterschiede innerhalb …”

doi.org/10.5771/9783845284484

zfwu Zeitschrift für Wirtschafts- und Unternehmensethik

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zfwu Zeitschrift für Wirtschafts- und Unternehmensethik

Browse Volumes: zfwu Zeitschrift für Wirtschafts- und Unternehmensethik

zfwu Volume 16 (2015) Issue 3 ISSN Online: 1862-0043

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Katrin Hummel, Diana Festl-Pell Much Ado About Nothing? Sustainability Disclosure in the Banking Industry S. 369-393

„… report): Basel accords Accounting rules voluntary: GRI sustainability reporting guidelines …” „… for banks’ financial reports are not compulsory for sustainability reporting and explicitly focus on …” „… focus of a firm’s corporate sustainability report is particularly important for (financial) service …”

Theresa Bauer Responsible Lobbying – Conceptual Foundations and Empirical Findings in the EU S. 422-430

„… lacking inclusion of lobbying in the code of ethics and in the CSR/sustainability report. In the …” „… stakeholders; e.g. by including lobbying issues in CSR reports. Besides, symmetric two-waycommunication (see …” „… centered outside the firm. For example, sustainability helps to build “a bridge to important global …”

Michaela Haase Values-based Value Creation and Responsibility – On the Relationship of “Doing Business” and “Doing CSR” S. 339-368

„… CSR about having CSR departments for stakeholder communications or writing sustainability reports (or …” „… having them written1) that report the good the firm has done? These questions are both rhetorical and …” „… not write the reports themselves; they are written by consulting firms. 340 charity? As the paper …”

doi.org/10.5771/1439-880X-2015-3

Ulrike Hößle - Der Beitrag des UN Global Compact zur Compliance internationaler Regime

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Ulrike Hößle

Der Beitrag des UN Global Compact zur Compliance internationaler Regime

Series: The United Nations and Global Change

Volume 8 2013

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Fortschrittsmitteilungen: Deutsche Unternehmen S. 411-423

„… /original/COP.pdf?1262614233; Zugriff 2.11.2010).Metito (2009): Sustainability Report 2008 – 2009. Dubai …” „… (http://www.unglobalcompact.org/system/attachments/1407/original/COP.pdf?1262614263; Zugriff 2.11.2010).Metito (2010): 2010 Sustainability Report …” „… . Dubai (http://www.unglobalcompact.org/system/attachments/5652/original/Metito_Sustainability_Report …”

Fortschrittsmitteilungen: US-amerikanische Unternehmen S. 398-408

„… Sustainability Report.Englewood (http://www.ch2 m.com/corporate/about_us/assets/Sustainability_Report_2005.pdf …” „… social responsibility. 2002 report.New York (http://www.hess.com/sustainability/environment/2002.pdf …” „… report.New York (http://www.hess.com/sustainability/environment/2003.pdf; Zugriff18.5.2010).Hess Corporation …”

Verhaltenskodizes: Deutsche Unternehmen S. 423-426

„… Volkswagen (2007 b): Sustainability Report 2007/2008. We are moving into the future responsibly …” „… /sustainability_report.-bin.acq/qual-BinaryStorageItem.Single.File/sustainability_report_07-08_engl.pdf; Zugriff 17.10.2010).Volkswagen (2009 a): UN Global Compact Communication on …” „… ; Zugriff 17.12.2010).Volkswagen (2009 b): Driving ideas. Sustainability Report 2009/2010. Wolfsburg …”

Quellenverzeichnis S. 377-398

„… ; Zugriff 4.2.2013).The Sustainability Reporting Network (2010): One Report. Brattleboro: The …” „… SustainabilityReporting Network (www.one-report.com/cop; Zugriff 15.6.2010).The Wolfsberg Group (2013): Global Banks …” „… (www.unglobalcompact.org/docs/about_the_gc/GCBoardReport_March2010.pdf; Zugriff 30.4.2010).UNGC (2010 c): Blueprint For Corporate Sustainability Leadership. New …”

Fortschrittsmitteilungen: Unternehmen aus den Vereinigten Arabischen Emiraten S. 411

„… /original/COP.pdf?1262614233; Zugriff 2.11.2010).Metito (2009): Sustainability Report 2008 – 2009. Dubai …” „… (http://www.unglobalcompact.org/system/attachments/1407/original/COP.pdf?1262614263; Zugriff 2.11.2010).Metito (2010): 2010 Sustainability Report …” „… . Dubai (http://www.unglobalcompact.org/system/attachments/5652/original/Metito_Sustainability_Report …”

Fortschrittsmitteilungen: Mosambikanische Unternehmen S. 409-411

„… /original/COP.pdf?1262614233; Zugriff 2.11.2010).Metito (2009): Sustainability Report 2008 – 2009. Dubai …” „… (http://www.unglobalcompact.org/system/attachments/1407/original/COP.pdf?1262614263; Zugriff 2.11.2010).Metito (2010): 2010 Sustainability Report …” „… . Dubai (http://www.unglobalcompact.org/system/attachments/5652/original/Metito_Sustainability_Report …”

Umgang mit den Herausforderungen: Menschenrechte S. 282-285

„… respects, in accordance with theabove mentioned criteria of the Sustainability Reporting Guidelines …” „… to our attention that causes us tobelieve that the CR Report has not been prepared, in all material …” „… Menschenrechtsprinzipien umgesetzt werden:“Employees are encouraged to report any violation in these countries, no matter …”

Outcome: Verhaltensänderungen im Unternehmensalltag S. 276-282

„… respects, in accordance with theabove mentioned criteria of the Sustainability Reporting Guidelines …” „… bisschen unbefangen. Wie reporten wir das eigentlich, was tun wir für diePrinzipien in einem Jahr? Das war …” „… newlydeveloped Sustainability Management System and CleanEnergy are discussed as the concept forintroducing …”

Das Regelsystem des Global Compact S. 131-149

„… Sustainability Reporting Network Online Tool für die Erarbeitung der FortschrittsmitteilungOffice of the High …” „… GRI/UNGC 2007; Quellen Ocha2009; Tapiola 2001; Quellen UNGC 2011 e; Quellen The Sustainability Reporting …” „… the ten principles. We support public accountability and transparency, and therefore commit to report …”

Umgang mit den Herausforderungen: Umwelt S. 202-206

„… Baumwollbewässerung verbraucht werden, initiierte Levi Strauss eine cotton sustainability strategy. Diese zielt darauf …” „… Branche. Es ist der erste Goldminenbetreiber, der in den Dow Jones Sustainability Index aufgenommen wurde …” „… all our business transactions. We promptly report incidentsand file protests of questionable …”

Umgang mit den Herausforderungen: Korruptionsbekämpfung S. 244-245

„… measure the sustainability of a structure's design, construction and operation. The system will be modeled …” „… as we submit the annual reports. That is a very importantaspect. It is good to be held accountable …” „… . It is good to put your policy out there. But that is a thingI have not seen:‘Your CSR report is like …”

Umgang mit den Herausforderungen: Menschenrechte S. 239-240

„… Fortschrittsmitteilung wurde an alle Beschäftigtenzur Kommentierung verteilt:„Everyone had the report and some people …” „… verhindern. 2009, nach der Teilnahme an einem EEG-Seminar zu Human Capital and Sustainability sowie an einer …” „… (2009: 2) strebte die C+ Ebene der Global Reporting Initiative288 an, die eine externe …”

Aufsätze und Monographien S. 329-377

„… ETI Code of labour practice: Do the workerreally benefit? Report on the ETI Report assessment. Part 1 …” „… /impact-report/ETI-impact-1main.get.pdf; Zugriff 20.7.2008).Bauer, Silvia/Schönwälder-Kuntze, Tatjana (2007): Globalisation …” „… Sustainability. In: Corporate Social Responsibility and Environmental Management, Jg. 15, H. 4, S. 210-222 …”

Die Implementierung der Prinzipien als Prozess S. 186-189

„… Global Compact provided our supply chain sustainability manager with a ton of data and aton of …” „… our annual report, even though some of themmay never require significant updating. The complete list …”

Outcome: Verhaltensänderungen im Unternehmensalltag S. 191-196

„… reporting. We developed a sustainability and environmental initiative.” (Interview G-USA-5)Bei den …” „… communication on progress and our first report because of the Global Compact.It was the reason that we started …” „… seineBerichte von einem Report Review Committee überprüfen, in dem u.a. NGOs wieCeres und AccountAbility …”

Überblick über freiwillige Initiativen und Ansätze zu Sozial-, Umwelt- und Korruptionsbekämpfungsstandards S. 58-71

„… : 314)61.58 Mit Cultural Creatives“ oder Lohas (=lifestyle of health and sustainability) haben die Soziologen …” „… International(stopcorporateabuse.org); Corporate Crime Reporter (www.corporatecrimereporter.com/);Dachverband der kritischen Aktionäre …” „… (vormals:Rugmark)TeppicheForest Stewardship Council (FSC) Forstwirtschaft Allgemein Global Reporting Initiative Standards für …”

Vorbemerkungen S. 23-29

„… Developed CountriesLOHAS Lifestyle of Health and SustainabilityMAI Multilateral Agreement on InvestmentMDG …” „… Internationale ZusammenarbeitGRI Global Reporting InitiativeGTZ Gesellschaft für Technische ZusammenarbeitHDI …”

Umgang mit den Herausforderungen: Arbeitsnormen S. 285-290

„… Menschenrechte überprüft. Das CSR/Sustainability Board von Daimler (2009: 3 f.) initiierte einen …” „… engaging in group behavior” and “talking about rights” as dangerous activity to be immediately reported to …”

doi.org/10.5771/9783845245713

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