Leseprobe
Contents
List of tables
List of abbreviations
1. Introduction
2. Research Objective
3. Development of the sustainability movement for companies
3.1. Link between Sustainability and CSR
3.2. Link between Sustainability and ESG
4. Reporting on Sustainability
4.1. Organizations
4.2. Countries
4.3. Rating Agencies
5. Most Dominant Reporting Frameworks
5.1. Global Reporting Initiative (GRI)
5.2. Sustainability Accounting Standards Board (SASB)
5.3. Task-Force on Climate-Related Financial Disclosures (TCFD)
6. Share- and Stakeholders
6.1. Definition
6.2. Information demand representatives
6.2.1. World Wide Fund for Nature (WWF)
6.2.2. European Union (EU)
6.2.3. BlackRock
6.2.4. Norges Bank Investment Management (NBIM)
7. Analysis on how sustainability reporting frameworks meet information needs
7.1. View on materiality
7.1.1. View on materiality - GRI
7.1.2. View on materiality - SASB
7.1.3. View on materiality - TCFD
7.2. Sustainability performance information
7.2.1. Sustainability Performance - GRI
7.2.2. Sustainability Performance - SASB
7.2.3. Sustainability Performance - TCFD
8. Result and Discussion
9. Conclusion
Reference list/ Bibliography
Appendix 1: UN Sustainable Development Goals (SDGs)
Appendix 2: Double Materiality Perspective of the European Union
Appendix 3: Mapping table of the SDGs to the reporting framework categories
Appendix 4: Mapping table of the SDGs to the GRI Performance Indicators
Appendix 5: SDGs mapping table GRI to share- and stakeholders
Appendix 6: SDGs mapping table SASB to share- and stakeholders
Appendix 7: SDGs mapping table TCFD to share- and stakeholders
- Arbeit zitieren
- Saskia Dorbandt (Autor:in), 2020, Welcome to the jungle. The three most dominant sustainability reporting frameworks and their ability to truly inform share- and stakeholders about the sustainability performance of a company, München, GRIN Verlag, https://www.grin.com/document/974480
Ähnliche Arbeiten
Kostenlos Autor werden
Kommentare