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Gesellschaftliche Verantwortung der Unternehmen und die Rolle der Unternehmensberichterstattung

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Springer Nature
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9783658362300
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Vor dem Hintergrund der soziokonomischen Entwicklung des Rechnungswesens wird in diesem Band die Rolle der Unternehmensberichterstattung bei der Beantwortung des im ffentlichen Diskurs geuerten Rufs nach bernahme gesellschaftlicher Verantwortung durch die Unternehmen untersucht. Hierzu wird zunchst das Konzept der gesellschaftlichen Verantwortung motiviert, die gesellschaftliche Bedeutung der Rechnungslegung betrachtet und abschlieend der Entwicklungsprozess der Richtlinie 2014/95/EU analysiert.

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