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Sustainability reporting based on the practical example of Finance in Motion

Title: Sustainability reporting based on the practical example of Finance in Motion

Academic Paper , 2021 , 21 Pages , Grade: 1

Autor:in: Vjollca Berisha (Author)

Economics - Finance
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This essay is about the Sustainability reporting based on the practical example of Finance in Motion.

Corporate Social Responsibility is a concept defined in such diverse ways that Votaw remarked that “the term is a brilliant one, it means something but not always the same to everyone.” It also changes over time, for instance the ancient Greeks considered integrity to be associated with philanthropy and decency, whilst shareholders of the British East India company rated the business a success, despite the depletion of scarce resources and the use of slave labour in foreign countries, practices perceived as unethical in the 21st century.

Contemporary CSR might be associated with socially responsible behaviors, legal responsibility, liability, philanthropy, corporate legitimacy or superior standards of business practice, and social conscience. CSR has also become inextricably linked with sustainability and sustainable development as defined by the World Commission on Environment and Development, and more recently with Environmental Social Governance matters which has a greater focus on legal compliance for firms and investors. The Chartered Finance Institute emphasizes the increasing importance of these non-financial ESG factors to investors selecting growth opportunities but requiring strong evidence of responsible behavior by the firms in which they are prepared to invest. ESG is not a mandatory requirement in financial reporting but has been adopted by many organizations as an integral part of their Annual Report, and disclosed in relation to globally recognized standards, which have been developed for instance the United Nations Social Development Goals, the Global Report Initiative or the Task Force on Climate-related Financial Disclosures. National sustainability codes have also emerged such as the Deutscher Nachhaltigkeitskodex, German Sustainability Code.

Excerpt


Inhaltsverzeichnis (Table of Contents)

  • Abstract
  • List of Abbreviations
  • List of Tables
  • List of Figures
  • 1. Introduction
  • 2. Corporate Social Responsibility
    • .1
  • 3. Sustainability Standards
    • 3.1 UN Global Compact
    • 3.2 UN Sustainable Development Goals
    • 3.3 Global Reporting Initiative
    • 3.4 ESG Indicators
    • 3.5 German Sustainability Code/DNK
  • 4. Case Study: Finance in Motion
  • 5. Conclusion
  • Bibliography

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This research examines how organizations integrate the concept of sustainability into their operations, using Finance in Motion (FIM) as a real-world case study. The paper explores the principles of Corporate Social Responsibility (CSR) and Sustainable Practice, analyzing the strengths and weaknesses of five key sustainability standards. The study aims to understand FIM's approach to sustainability reporting and its impact on achieving the United Nations Sustainable Development Goals (UNSDGs).

  • Corporate Social Responsibility (CSR)
  • Sustainability Standards and Reporting
  • United Nations Sustainable Development Goals (UNSDGs)
  • Case Study: Finance in Motion (FIM)
  • Advantages and Limitations of Sustainability Standards

Zusammenfassung der Kapitel (Chapter Summaries)

  • Introduction: This chapter sets the context for the research, introducing the concept of sustainability and its relevance to organizations.
  • Corporate Social Responsibility: This chapter provides a comprehensive overview of CSR, defining its core principles and exploring various models for its implementation.
  • Sustainability Standards: This chapter delves into five widely recognized sustainability standards, including the UN Global Compact, UN Sustainable Development Goals, Global Reporting Initiative, ESG Indicators, and the German Sustainability Code. It examines their key features, strengths, and limitations.
  • Case Study: Finance in Motion: This chapter presents a detailed case study of FIM, analyzing its approach to sustainability reporting and its alignment with the UNSDGs.

Schlüsselwörter (Keywords)

This research focuses on key concepts such as corporate social responsibility, sustainability standards, reporting frameworks, the UN Sustainable Development Goals, and the case study of Finance in Motion. It investigates the practical applications of these concepts and their impact on organizational operations.

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