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Zur Rolle von Dienstleistungen im ESG-Reporting

Author

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  • Anita Wölfl

Abstract

Das Konzept ESG, „Environmental, Social, Governance“, zielt im weitesten Sinne auf ein nachhaltig verantwortliches unternehmerisches Handeln ab: Die Gesellschaft erwartet von Unternehmen, soziale, ökologische und Governance-Belange in ihrer Geschäftstätigkeit zu integrieren. Inwiefern die Unternehmen diesem Anspruch tatsächlich gerecht werden, legen sie mit Hilfe eines „ESG-Reportings“ offen. Was es genau mit ESG und dem ESG-Reporting auf sich hat, wie eine ESG-Berichterstattung abläuft und welche Rolle Dienstleistungen dabei spielen, war Thema des Dienstleistungsforums beim ifo Branchen-Dialog 2021.

Suggested Citation

  • Anita Wölfl, 2022. "Zur Rolle von Dienstleistungen im ESG-Reporting," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(01), pages 73-76, January.
    • Handle: RePEc:ces:ifosdt:v:75:y:2022:i:01:p:73-76
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    File URL: https://www.ifo.de/DocDL/sd-2022-01-woelfl-forum-dienstleister.pdf
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    More about this item

    Keywords

    Unternehmensdienstleistung; Nachhaltigkeit; Branchenentwicklung;
    All these keywords.

    JEL classification:

    • L80 - Industrial Organization - - Industry Studies: Services - - - General
    • L10 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - General

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