Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany

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Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. / Müller, Stefan; Stawinoga, Martin; Velte, Patrick.
in: Corporate Ownership & Control , Jahrgang 12, Nr. 4, 01.06.2015, S. 506-513.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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@article{3550b04b650b401389de1995befb0919,
title = "Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany",
abstract = "The new European Directive 2014/95/EU extends the corporate disclosure of public interest entities (PIE) in the EU by a non-financial statement. The new member state option allows either the integration of these sustainability-related aspects into the traditional management report or the preparation of a separate report in line with established CSR guidelines – for example a sustainabilityreport in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking for concretization hereof, the member states are facing the challenge of implementing this Directive without any specific instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder groups the present article explores, which sustainability-related aspects are useful for their decisionsand could be therefore disclosed within the management report in accordance with the GRI guidelines.",
keywords = "Sustainability Science, Management studies, Corporate disclosure, Corporate governance, Corporate social responsibility management, CSR reporting, Stakeholder relations",
author = "Stefan M{\"u}ller and Martin Stawinoga and Patrick Velte",
note = "Publisher Copyright: {\textcopyright} 2015, Virtus Interpress. All rights reserved.",
year = "2015",
month = jun,
day = "1",
doi = "10.22495/cocv12i4c4p8",
language = "English",
volume = "12",
pages = "506--513",
journal = "Corporate Ownership & Control ",
issn = "1727-9232",
publisher = "Virtus Interpress",
number = "4",

}

RIS

TY - JOUR

T1 - Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany

AU - Müller, Stefan

AU - Stawinoga, Martin

AU - Velte, Patrick

N1 - Publisher Copyright: © 2015, Virtus Interpress. All rights reserved.

PY - 2015/6/1

Y1 - 2015/6/1

N2 - The new European Directive 2014/95/EU extends the corporate disclosure of public interest entities (PIE) in the EU by a non-financial statement. The new member state option allows either the integration of these sustainability-related aspects into the traditional management report or the preparation of a separate report in line with established CSR guidelines – for example a sustainabilityreport in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking for concretization hereof, the member states are facing the challenge of implementing this Directive without any specific instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder groups the present article explores, which sustainability-related aspects are useful for their decisionsand could be therefore disclosed within the management report in accordance with the GRI guidelines.

AB - The new European Directive 2014/95/EU extends the corporate disclosure of public interest entities (PIE) in the EU by a non-financial statement. The new member state option allows either the integration of these sustainability-related aspects into the traditional management report or the preparation of a separate report in line with established CSR guidelines – for example a sustainabilityreport in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking for concretization hereof, the member states are facing the challenge of implementing this Directive without any specific instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder groups the present article explores, which sustainability-related aspects are useful for their decisionsand could be therefore disclosed within the management report in accordance with the GRI guidelines.

KW - Sustainability Science

KW - Management studies

KW - Corporate disclosure

KW - Corporate governance

KW - Corporate social responsibility management

KW - CSR reporting

KW - Stakeholder relations

UR - http://www.scopus.com/inward/record.url?scp=84937858472&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/e6b73d9b-6ace-3256-b187-a7a98e2eda0c/

U2 - 10.22495/cocv12i4c4p8

DO - 10.22495/cocv12i4c4p8

M3 - Journal articles

VL - 12

SP - 506

EP - 513

JO - Corporate Ownership & Control

JF - Corporate Ownership & Control

SN - 1727-9232

IS - 4

ER -

DOI