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Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis
[Directive 2014/95/EU and CSR-Directive-Implementation-Act – A normative analysis of the adoption process as well as the implications on accounting and assurance practice]

Author

Listed:
  • Martin Stawinoga

    (Professur für Betriebliches Rechnungswesen, Hochschule Ostwestfalen-Lippe)

Abstract

Zusammenfassung Das CSR-Richtlinie-Umsetzungsgesetz erweitert die verbindliche nichtfinanzielle Berichterstattung bei bestimmten großen Unternehmen, Kreditinstituten, Versicherungsunternehmen sowie Genossenschaften. Im Rahmen des Beitrags wird der Prozess der Transformation der Richtlinie 2014/95/EU aufgezeigt sowie die daraus resultierenden Änderungen für die Rechnungslegungspraxis und den Berufsstand der Wirtschaftsprüfer analysiert.

Suggested Citation

  • Martin Stawinoga, 2017. "Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungs," Sustainability Nexus Forum, Springer, vol. 25(3), pages 213-227, November.
    • Handle: RePEc:spr:sumafo:v:25:y:2017:i:3:d:10.1007_s00550-017-0463-6
    DOI: 10.1007/s00550-017-0463-6
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    References listed on IDEAS

    as
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