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Im Dschungel der Berichtssysteme – Ein Beitrag zur internationalen Suche nach Transparenz

In: Mit Sustainable Finance die Transformation dynamisieren

Author

Listed:
  • Alexander Bassen

    (Universität Hamburg)

  • Kerstin Lopatta

    (Universität Hamburg)

  • Katharina Wolters

    (Universität Hamburg)

  • Yvonne Zwick

    (B.A.U.M. e.V.)

Abstract

Zusammenfassung International werden Forderungen nach mehr Transparenz und Konvergenz zwischen den verschiedenen Berichtssystemen gestellt. Auf globaler und europäischer Ebene gibt es aktuelle Anstrengungen, diese Forderungen zu erfüllen. Auf globaler Ebene entsteht das International Sustainability Standards Board, während auf europäischer Ebene regulatorische Änderungen der Treiber sind. Auf beiden Ebenen sollen einheitliche nachhaltige Standards zur Berichterstattung entwickelt werden. Es bleibt offen, wie diese zwei Ebenen nach Konvergenz streben.

Suggested Citation

  • Alexander Bassen & Kerstin Lopatta & Katharina Wolters & Yvonne Zwick, 2023. "Im Dschungel der Berichtssysteme – Ein Beitrag zur internationalen Suche nach Transparenz," Springer Books, in: Yvonne Zwick & Kristina Jeromin (ed.), Mit Sustainable Finance die Transformation dynamisieren, chapter 13, pages 171-185, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38044-1_13
    DOI: 10.1007/978-3-658-38044-1_13
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