Zusammenfassung
Der Artikel erörtert die Nachhaltigkeitsberichterstattung von Unternehmen aus verschiedenen Perspektiven. Zunächst wird ein Überblick über die Entwicklung, Verbreitung und Bedeutung der Nachhaltigkeitsberichterstattung gegeben. Danach wird ihre unternehmenspraktische und gesellschaftspolitische Bedeutung kritisch eingeordnet, indem Nachhaltigkeitsberichterstattung (1) als Managementinstrument, (2) als Medium der Unternehmenskommunikation und (3) als neuartige Vermittlungsinstitution zwischen Unternehmen und Gesellschaft diskutiert wird.
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Lautermann, C., Pfriem, R. (2022). Nachhaltigkeitsberichterstattung. In: Aßländer, M.S. (eds) Handbuch Wirtschaftsethik. J.B. Metzler, Stuttgart. https://doi.org/10.1007/978-3-476-05806-5_51
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