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Green Reports, Stronger Cores? Wie Nachhaltigkeitsberichterstattung die Unternehmensresilienz beeinflusst

Author

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  • Christian Beer
  • Lilian Huber

Abstract

ZusammenfassungIn Zeiten wachsender Systemkrisen gewinnt die Resilienz von Unternehmen an Bedeutung. Die Rolle der Nachhaltigkeitsberichterstattung als Instrument zur Resilienzstärkung wird dabei stark diskutiert. Aktuelle regulatorische Entwicklungen, insbesondere die Corporate Sustainability Reporting Directive (CSRD), verpflichten Unternehmen zunehmend zur Rechenschaft über Nachhaltigkeitsthemen. Kann Nachhaltigkeitsberichterstattung die Unternehmensresilienz maßgeblich beeinflussen? Dieser Beitrag zeigt, dass Unternehmen, die eine umfassende Nachhaltigkeitsstrategie verfolgen und diese transparent kommunizieren, stärker aus Krisen hervorgehen können. Doch eine Berichterstattung ohne tatsächliche Implementierung nachhaltige Maßnahmen in der Wertschöpfungskette kann kontraproduktiv sein kann. Trans-Abstract: AbstractGreen Reports, Stronger Cores? How Sustainability Reporting Influences Corporate ResilienceIn times of growing systemic crises, the resilience of companies is becoming increasingly important. The role of sustainability reporting as a tool for strengthening resilience is a topic of intense debate. Current regulatory developments, especially the Corporate Sustainability Reporting Directive (CSRD), are increasingly holding companies accountable for ESG topics. Can sustainability reporting significantly influence corporate resilience? This article suggests that companies that pursue a comprehensive sustainability strategy and communicate it transparently can emerge stronger from crises. However, reporting without actual implementation of sustainable measures in the value chain can be counterproductive.

Suggested Citation

  • Christian Beer & Lilian Huber, 2023. "Green Reports, Stronger Cores? Wie Nachhaltigkeitsberichterstattung die Unternehmensresilienz beeinflusst," Der Betriebswirt, Duncker & Humblot, Berlin, vol. 64(4), pages 211-222.
    • Handle: RePEc:dah:aeqdbw:v64_y2023_i4_q4_p211-222
    DOI: 10.3790/dbw.64.4.211
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