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Sustainable Performance Accounting als Schlüssel für die Nachhaltigkeitstransformation – Einsichten aus dem Projekt QuartaVista

In: Mit Sustainable Finance die Transformation dynamisieren

Author

Listed:
  • Jenny Lay-Kumar

    (Regionalwert AG Freiburg)

  • Juliana Walkiewicz

    (Regionalwert AG Freiburg)

  • Christian Hiß

    (Regionalwert AG Freiburg)

  • Andreas Heck

    (Regionalwert AG Freiburg)

Abstract

Zusammenfassung Sustainable Performance Accounting bietet eine Methode zur Integration von ESG-Faktoren in die betriebliche Erfolgsrechnung, die anschlussfähig ist an SDGs, EU-Taxonomie und CSRD. Damit wird das Problem mangelnder Daten zur Erfassung und Bewertung nachhaltigen Wirtschaftens an der Wurzel gepackt. Die Erfahrungen aus dem Innovationsprojekt QuartaVista zeigen, welche Hürden noch bestehen und welche Chancen aus der Operationalisierung von ESG-Faktoren in KPIs und Bilanz erwachsen.

Suggested Citation

  • Jenny Lay-Kumar & Juliana Walkiewicz & Christian Hiß & Andreas Heck, 2023. "Sustainable Performance Accounting als Schlüssel für die Nachhaltigkeitstransformation – Einsichten aus dem Projekt QuartaVista," Springer Books, in: Yvonne Zwick & Kristina Jeromin (ed.), Mit Sustainable Finance die Transformation dynamisieren, chapter 14, pages 187-199, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38044-1_14
    DOI: 10.1007/978-3-658-38044-1_14
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    Cited by:

    1. Herrmann-Fankhänel, Anja & Lay-Kumar, Jenny, 2023. "Sustainable Finance in Deutschland Ist-Zustand und Rahmenbedingungen," Working Papers of the Chair for Innovation Research and Technology Management (BWL IX) 14-01, Chemnitz University of Technology, Faculty of Economics and Business Administration.

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