IDEAS home Printed from https://ideas.repec.org/a/bpj/zfgewe/v72y2022i2p105-134n5.html
   My bibliography  Save this article

Die nichtfinanzielle Berichterstattung – Analyse der Herausstellungsmöglichkeiten von Genossenschaftsbanken und Sparkassen und das Vorgehen in der Berichtspraxis

Author

Listed:
  • Helms Nils

    (Technische Universität Kaiserslautern, Postfach 3049, 67663 Kaiserslautern, Deutschland)

Abstract

Non-financial reporting, often also referred to as sustainability reporting, is becoming increasingly important in corporate reporting. The objective of this paper is to analyze to what extent cooperative banks and savings banks elaborate their unique selling propositions in their non-financial reporting, which show clear sustainability references. In order to be able to verify this empirically, criteria for highlighting the specifics are first derived, which are then evaluated with the help of a qualitative content analysis. The result shows that both the cooperative banks and the savings banks emphasize their special features with regard to sustainability, but that in some areas (e.g. local activities, co-determination) an even stronger emphasis would be possible.

Suggested Citation

  • Helms Nils, 2022. "Die nichtfinanzielle Berichterstattung – Analyse der Herausstellungsmöglichkeiten von Genossenschaftsbanken und Sparkassen und das Vorgehen in der Berichtspraxis," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 72(2), pages 105-134, June.
    • Handle: RePEc:bpj:zfgewe:v:72:y:2022:i:2:p:105-134:n:5
    DOI: 10.1515/zfgg-2022-0008
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/zfgg-2022-0008
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.
    File URL: https://libkey.io/10.1515/zfgg-2022-0008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:zfgewe:v:72:y:2022:i:2:p:105-134:n:5. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.