„… Financial Reporting and Sustainability Christopher Hossfeld and Alain Mikol Overview Introduction1 …” „… . 203 How Does Current Financial Reporting Consider Sustainability?2. 205 Overview2.1 205 Provisions2.2 …” „… Sustainable Reporting in Germany and France4. 210 Sustainability Reporting in Germany4.1 210 Sustainability …”

„… Throughout Supply Chains”), Christopher Hossfeld/Alain Mikol (“Financial Reporting and Sustainability”) and …” „… Sustainability Throughout Supply Chains 184 Christian Berg, Stefan Hack and Constantin Blome Financial Reporting …” „… Christian Scholz | Joachim Zentes [Eds.] Beyond Sustainability Nomos Christian Scholz | Joachim …”

„… Dr.-Ing. Dr. Christian Berg is Chief Sustainability Architect within SAP Services. He is Honorary …” „… Professor of Sustainability and Global Change at Clausthal University of Technology and recurring Visiting …” „… Professor of the Europa-Institut at Saarland University for Corporate Sustainability. He also lectured on …”

„… Part 4: Functional and Sectoral Perspectives Sustainability in Collaborative Supply Chains Dirk …” „… Morschett and Valentin Wepfer Overview Introduction1. 164 Dimensions of Sustainability2. 165 Collaborative …” „… Sustainability in Collaborative Supply Chains 4. 169 Overview4.1 169 Collaboration4.2 169 Transparency and …”

„… sustainability reporting (e.g., Gray/Milne 2002) and sustainability information systems (e.g., Searcy 2012 …” „… .: MILNE, M. (2002): Sustainability Reporting: Who’s Kidding Whom?, in: Chartered Accountants Journal of …” „… Irrelevant for Sustainable Human Resource Management? 1. 220 Foundations – Corporate Sustainability2. 222 …”

„… Zukunft der Nachhaltigkeitsberichterstattung nach der CorporateSustainability Reporting Directive …” „… (CSRD)Sonja Wüstemann*I. ProblemstellungDie Corporate Sustainability Reporting Directive (CSRD)1 wurde im …” „… CSRD konkretisierenden European Sustainabi‐lity Reporting Standards (ESRS)26 den entgegengesetzten …”

„… Union – etwa in Gestalt der EU-Taxonomie-VO oder der Corporate Sustainability Reporting Directive (CSRD …” „… SustainabilityReporting Directive (CSRD)20 sowie die von dem privatrechtlichen Inter‐national Sustainability Standards …” „… Sustainability Reporting Directive (CSRD). Der Betrieb,47, 2745–2755, sowie Sellhorn, Thorsten & Wagner, Victor …”

„… Reporting Directive10 indeutsches Recht um.11 Die Richtlinie war damals eine Reaktion des europä‐ischen …” „… Nachhaltigkeitspflichten von Unternehmen (Corpora‐te Sustainability Due Diligence Directive) vorgelegt – das so …” „… . Das International Sustainability Standards BoardAuch in Hessen rückt die Frage der Nachhaltigkeit …”

„… Sustainability Reporting Directive“ (CSRD-Richtlinie) der EU-Kommission, welche die bisherige nichtfinanzielle …” „… Unternehmensgröße in Kraft.8 Sie wir durch European Sustainabi‐lity Reporting Standards durch die EU-Kommission …” „… „Corporate Sustainability Due Diligence Directive“7 Richtlinie 2017/828/EU des Europäischen Parlaments und …”

„… WüstemannZukunft der Nachhaltigkeitsberichterstattung nach der CorporateSustainability Reporting Directive (CSRD …”

„… derzeiterarbeitete Corporate Sustainability Due Diligence Directive3 (nachfolgend"CSDDD"). Ohne die Bedeutung von …” „… , (2022, 26. Mai), "How a Sustainability Index can keep Exxon but drop Tesla –and 3 ways to fix ESG …” „… : https://michiganross.umich.edu/news/how-sustainability-index-can-keep-exxon-drop-tesla-and-3-ways-fix-esg-ratings-meet-investors); R. Kerber/H. Jin, (2022,19. Mai), "Tesla cut from S&P 500 …”

„… Sustainability Reporting-Richtlinie(CSRD) weit ausgedehnte Nachhaltigkeitsberichterstattung,4• die auf die …” „… (Corporate Sustainability Due Diligence Directive,CSDD-Richtlinie). Diese Richtlinie wird es aller …” „… their decisions on sustainability matters, including human rights,climate change and environmental …”

„… unter der neuen Corporate Sustainability Re‐porting Directive (CSRD), die alsbald die CSR-Richtlinie …”

„… about the status quo and the development of sustainability and sustainability reporting in CEE with …” „… you to tell me everything about the priory mentioned issues regarding sustainability reporting since …” „… form/content of sustainability reporting? What are the benefits of sustainability reporting in the form of …”

„… , C. A., & McNicholas, P. (2007). Making a difference: Sustainability reporting, accountability and …” „… , A., & Haniffa, R. (2011). Evidence in development of sustainability reporting: a case of a …” „… toward sustainability reporting quality. Business Strategy and the environment, 23(4), 217-235 …”

„… sustainability reporting in Europe. The results will provide the status quo of each country and managerial …” „… guidance sustainability reporting in Europe. Participants who are interested in the results of the study …” „… Involvement Who decides what aspects are covered within sustainability reporting? Please choose all that …”

„… des Nachhaltigkeitsberichts bereitgestellt werden (internes und externes Reporting).63 Das …” „… ____________________ 61 Global Reporting Initiative (2013b). 62 Vgl. zum Begriff Nachhaltigkeitsaccounting mehr bei …” „… . Berichte wurden unter Titeln wie CSR Report, CC Report, Sustainability Report oder auch …”

„… Supply chain Accounting Managing sustainability reporting: Who is involved in data collection? What …” „… development is primarily seen through financial sustainability aspect, since our core business is not highly …” „… Unternehmen verankert: «We did not establish a sustainability definition [for the company] yet. « (DL1) »No …”

„… Reporting Initiative (2013a). 279 Vgl. Huber (2015). 5. Modell 1: Länderspezifische Determinanten 88 …” „… (2010), S. 204 f., 384 Vgl. Global Reporting Initiative (GRI) (2011). 5. Modell 1: Länderspezifische …” „… Kategorie Ausprägung 9. Publish stand alone sustainability report? Yes/No 10. If No: Other channel used …”

„… -Reporting-Principles-and-Standard-Disclosures.pdf (last accessed 30.07.2015). Global Reporting Initiative (GRI) (2013b): G4 Sustainability …” „… corporate sustainability reporting of two global systemically important banks. The results of our case …” „… in determining both quantity and quality of their sustainability reporting. Due to this leeway …”

„… Sustainability / Environmental, Social andGovernance (ESG) Reporting: Request for IAASB Input as a Basis for …” „… ), Assurance on Sustainability / Environmental, Social and Gover‐nance (ESG) Reporting: Request for IAASB Input …” „… ), Assurance on Sustainability / Environmental, Social and Gover‐nance (ESG) Reporting: Request for IAASB Input …”

„… Entwicklung stellt nun die Corporate SustainabilityReporting Directive (CSRD) dar, in der das Konzept der …” „… ) (2022): Cor‐porate Sustainability Reporting Directive - Call for maintaining some of the COM ́sProposal …” „… Sustainability Reporting Practices in Germany: A Studyon Reporting Quality, in: Portuguese Journal of Accounting …”

„… Unternehmenzukünftig gemäß der Corporate Sustainability Reporting Directive (CSRD)veröffentlichen müssen, nur mittels …” „… Sustainability Accounting and Reporting in the European Union.In: Electronics, 11(22), 3812. https://doi.org …” „… Systemenzusammengetragen werden. So hat Salesforce eine neue Version der Sus‐tainability Cloud angekündigt, die auch …”

„… . McKee).Voluntary Sustainability Reporting Practices in Germany: A Study on Reporting Qual‐ity, in: Portuguese …” „… . McKee).Sustainability Reporting in Germany, Nummer 3/2007.Auditor Independence and the Provision of Non-Audit Services …” „… Edition Wissenschaft:Laier, Rainer: Value Reporting. Analyse von Relevanz und Qualität der …”

„… Berichtsanforderun‐gen wie u.a. die Corporate Sustainability Reporting Directive (CSRD)2, alsauch unternehmensinterne …” „… verschiedenen European Sustaina‐bility Reporting Standards, welche in Summe rund 150 nicht-finanzielle1 ESG …” „… /survey-of-sustainability-reporting-2022.html.Andreas Ries, Yannik Michels, Konstantin Kühle126begrenzter Sicherheit („limited …”

„… their ESG reports from their auditor. Withthe European Commission’s Corporate Sustainability Reporting …” „… NAS.Assurance NAS, such as the review of interim financial reporting and as‐surance of pro‐forma financial …” „… , Huang et al. (2007) document that biasedMeng Guo, Sven Hartlieb, Lasse Niemi346financial reporting is …”