The role of non-financial performance indicators and integrated reporting in achieving sustainable value creation
Type
journal article
Date Issued
2021-09-10
Author(s)
Abstract (De)
Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal on the Corporate Sustainability Reporting Directive.
Language
English
HSG Classification
contribution to practical use / society
HSG Profile Area
SoM - Responsible Corporate Competitiveness (RoCC)
Refereed
No
Publisher
Think Tank Europäisches Parlament
Subject(s)
Contact Email Address
anna.husmann@unisg.ch
Eprints ID
268076