§ 3 Entwicklung des Nachhaltigkeitsmanagements in Untern ... / Literaturtipps

Europäische Kommission, Study on the Non-Financial Reporting Directive. Final report, 2020, www.ceps.eu/wp-content/uploads/2021/04/EV0220277ENN.en_.pdf, abgerufen am 3.1.2023

forsa, ESG-Herausforderungen für Großunternehmen in Deutschland, 2021, www.drsc.de/app/uploads/2021/06/40337_f21.0175_text.pdf, abgerufen am 3.1.2023

PTF-RNFRO (European Lab PTF on Reporting of non-financial risks and opportunities and linkage to the business model), Towards Sustainable Business: Good Practices in Business Model, Risks and Opportunities Reporting in the EU, Main Report, 2021, www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/EFRAG%20PTF-RNFRO%20-%20Main%20Report.pdf, abgerufen am 3.1.2023

PTF-RNFRO (European Lab PTF on Reporting of non-financial risks and opportunities and linkage to the business model), Towards Sustainable Businesses: Good Practices in Business Model, Risks and Opportunities Reporting in the EU, Summary, 2021, www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/EFRAG%20PTF-RNFRO%20-%20Report%20Summary.pdf, abgerufen am 3.1.2023

Pucker, Overselling Sustainability Reporting. We’re confusing output with impact, Harvard Business Review May–June 2021, https://hbr.org/2021/05/overselling-sustainability-reporting, abgerufen am 3.1.2023

Sustainable Development Solutions Network/Bertelsmann Stiftung, Sustainable Development Report 2021. The Decade of Action for the Sustainable Development Goals, www.sdgindex.org/reports/sustainable-development-report-2021/, abgerufen am 3.1.2023

United Nations, The Sustainable Development Goals Report 2021, https://unstats.un.org/sdgs/report/2021/, abgerufen am 3.1.2023

World Economic Forum, Prepared in collaboration with Deloitte, EY, KPMG and PwC, Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation, 2020, www.weforum.org/reports/measuring-stakeholder-capitalism-towards-common-metrics-and-consistent-reporting-of-sustainable-value-creation, abgerufen am 3.1.2023