Langfristige Perspektiven Und Nachhaltigkeit In Der Rechnungslegung

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Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung

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Author : Udo Wagner
Publisher : Springer-Verlag
ISBN 13 : 3658148772
Total Pages : 347 pages
Book Rating : 4.6/5 (581 download)

Book Synopsis Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung by : Udo Wagner

Download or read book Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung written by Udo Wagner and published by Springer-Verlag. This book was released on 2017-09-15 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dieser Sammelband schlägt eine Brücke zwischen klassischen betriebswirtschaftlichen Ansätzen und Überlegungen, die auf formalen Modellen aufbauen, öffnet sich aber auch juristischen Betrachtungen, insbesondere aus dem Steuerrecht und dem Unternehmensrecht. Während sich das Prinzip der Nachhaltigkeit in vielen anderen Funktionalbereichen der Betriebswirtschaft schon vor längerem etabliert hat, wurden einschlägige Ansätze dazu für die Rechnungslegung vor allem in jüngster Zeit veröffentlicht. Renommierte Autoren geben einen vielschichtigen Überblick über den „State-of-the-Art". Der Inhalt● Corporate Governance und Compliance● Berichterstattung● Bewertung und Kalkulation● Zinseffekte und Diskontierung● Immaterielles Vermögen● Nachhaltigkeit● Steuerliche Aspekte● Wertorientierte Steuerungssysteme● Performancesteuerung

Rechnungslegung zum Thema Nachhaltigkeit. Eine Analyse ihrer Historie, Gegenwart und aktuellen Bedeutung

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Author : Enzo Prescher
Publisher : GRIN Verlag
ISBN 13 : 3346735982
Total Pages : 28 pages
Book Rating : 4.3/5 (467 download)

Book Synopsis Rechnungslegung zum Thema Nachhaltigkeit. Eine Analyse ihrer Historie, Gegenwart und aktuellen Bedeutung by : Enzo Prescher

Download or read book Rechnungslegung zum Thema Nachhaltigkeit. Eine Analyse ihrer Historie, Gegenwart und aktuellen Bedeutung written by Enzo Prescher and published by GRIN Verlag. This book was released on 2022-10-05 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Johann Wolfgang Goethe-Universität Frankfurt am Main, Veranstaltung: Corporate Social Responsibility aus Sicht des Strategischen Managements, Sprache: Deutsch, Abstract: Die vorliegende Arbeit soll die Kernfrage klären, inwieweit das Thema Nachhaltigkeit eine Berechtigung in der unternehmerischen Rechnungslegung besitzt. Dazu soll die Fragestellung in zwei Teilen sowohl theoriegeschichtlich als auch anlassbezogen-legitimatorisch beantwortet werden. In einem ersten Schritt wird „Nachhaltigkeit“ von seiner Genese in der Forstwirtschaft bis hin zu seinem heutigen Verständnis definiert . Dabei bleibt festzustellen, dass sich der Begriff von seinem wirtschaftlich-ökologischen Ursprung in ein heute teils synonymes Themenfeld entwickelt hat. „Nachhaltigkeit“, „CSR“ und „nichtfinanziell“ drücken dabei oft denselben Gedanken aus, wie es am Beispiel der sogenannten EU-CSR-Richtlinie besonders deutlich wird. Weiterführend wird argumentiert, dass die originäre Auffassung von Nachhaltigkeit eine Erfindung der Betriebswirtschaft selbst ist. Der Erhalt des „Unternehmens an Sich“ und das Verhindern überhöhter Gewinnausschüttung stehen dabei im Einklang mit dem damaligen buchhalterischen Selbstverständnis. Zudem wird der Weiterentwicklung im CSR-Sinne Rechnung getragen, wobei auf die sogenannte EU-CSR-Richtlinie und ein gewandeltes Verständnis der unternehmerischen Rechenschaft eingegangen wird. In Fragen der Rechnungslegung beschränkt sich dieser Teil der Arbeit auf den deutschen bzw. EU-weiten Regularienkontext. Wegen der globalen Bedeutung des allgemeinen Themas ist jedoch davon auszugehen, dass diese spezielle Analyse eine Ausstrahlwirkung besitzt, die über das deutsche dualistische System hinaus geht. Der zweite Teil beschäftigt sich schließlich mit der thematischen und kausalen Legitimation von Nachhaltigkeitsthemen in der Berichterstattung. Dabei wird vor allem auf Aspekte der internen wie externen Corporate Governance sowie Interessen verschiedener Stakeholder eingegangen, bestehende Forschungsergebnisse zusammengetragen und gemeinsam kritisch gewürdigt. Speziell wird erörtert, inwiefern Nachhaltigkeitsthemen der Geschäftsführung als Handlungsmaßstab dienen oder dienen können. Darauf aufbauend wird untersucht, inwiefern ein Zusammenhang zwischen finanzieller und nichtfinanzieller Leistung eines Unternehmens besteht. Dies würde schließlich einen Business Case for CSR rechtfertigen. Schließlich wird betrachtet, inwiefern Investoren Aspekte der Nachhaltigkeit in ihre Entscheidungen einbeziehen .

Sustainability Accounting and Reporting

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Author : Frank Mangold
Publisher : GRIN Verlag
ISBN 13 : 3656551189
Total Pages : 29 pages
Book Rating : 4.6/5 (565 download)

Book Synopsis Sustainability Accounting and Reporting by : Frank Mangold

Download or read book Sustainability Accounting and Reporting written by Frank Mangold and published by GRIN Verlag. This book was released on 2013-11-28 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Hohenheim, Sprache: Deutsch, Abstract: Megatrends, wie beispielsweise Bevölkerungswachstum, Klimawandel, Wasserknappheit oder demografischer Wandel, verändern unsere Gesellschaft. Sie haben zu einem gestiegen Interesse von Öffentlichkeit, Investoren und staatlichen Institutionen am Thema nachhaltige Entwicklung geführt. Unternehmen weltweit reagieren auf diese Tendenz, indem sie ihre Vorreiterrolle in der Gesellschaft zur Begegnung dieser Megatrends erkennen und daher die eigenen Geschäftsaktivitäten zunehmend hin zu einer nachhaltigen Unternehmensentwicklung („Corporate Sustainability“) ausrichten. Das zunächst schwer greifbare Ziel einer nachhaltigen Unternehmensentwicklung gilt es im Rahmen dessen zu operationalisieren. Mit der Datenerhebung und Berichterstattung über Nachhaltigkeit („Sustainability Accounting and Reporting“) steht den Managern dabei ein wirkungsvolles Instrument zur Verfügung, das eben diesen anspruchsvollen Weg hin zu einer nachhaltigen Unternehmung zu konkretisieren hilft.

OECD Green Growth Studies Material Resources, Productivity and the Environment

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Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264190503
Total Pages : 176 pages
Book Rating : 4.2/5 (641 download)

Book Synopsis OECD Green Growth Studies Material Resources, Productivity and the Environment by : OECD

Download or read book OECD Green Growth Studies Material Resources, Productivity and the Environment written by OECD and published by OECD Publishing. This book was released on 2015-02-12 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a factual analysis of material flows and resource productivity in OECD countries in a global context.

Routledge Handbook of Ecological Economics

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Author : Clive L. Spash
Publisher : Routledge
ISBN 13 : 1317395093
Total Pages : 787 pages
Book Rating : 4.3/5 (173 download)

Book Synopsis Routledge Handbook of Ecological Economics by : Clive L. Spash

Download or read book Routledge Handbook of Ecological Economics written by Clive L. Spash and published by Routledge. This book was released on 2017-04-07 with total page 787 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since becoming formally established with an international academic society in the late 1980s, ecological economics has advanced understanding of the interactions between social and biophysical reality. It initially combined questioning of the basis of mainstream economics with a concern for environmental degradation and limits to growth, but has now advanced well beyond critique into theoretical, analytical and policy alternatives. Social ecological economics and transformation to an alternative future now form core ideas in an interdisciplinary approach combining insights from a range of disciplines including heterodox economics, political ecology, sociology, political science, social psychology, applied philosophy, environmental ethics and a range of natural sciences. This handbook, edited by a leading figure in the field, demonstrates the dynamism of ecological economics in a wide-ranging collection of state-of-the-art essays. Containing contributions from an array of international researchers who are pushing the boundaries of the field, the Routledge Handbook of Ecological Economics showcases the diversity of the field and points the way forward. A critical analytical perspective is combined with realism about how economic systems operate and their essential connection to the natural world and society. This provides a rich understanding of how biophysical reality relates to and integrates with social reality. Chapters provide succinct overviews of the literature covering a range of subject areas including: heterodox thought on the environment; society, power and politics, markets and consumption; value and ethics; science and society; methods for evaluation and policy analysis; policy challenges; and the future post-growth society. The rich contents dispel the myth of there being no alternatives to current economic thought and the political economy it supports. The Routledge Handbook of Ecological Economics provides a guide to the literature on ecological economics in an informative and easily accessible form. It is essential reading for those interested in exploring and understanding the interactions between the social, ecological and economic and is an important resource for those interested in fields such as: human ecology, political ecology, environmental politics, human geography, environmental management, environmental evaluation, future and transition studies, environmental policy, development studies and heterodox economics.

Correspondent Central Banking Model (CCBM)

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Author : European Central Bank
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 ( download)

Book Synopsis Correspondent Central Banking Model (CCBM) by : European Central Bank

Download or read book Correspondent Central Banking Model (CCBM) written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Social Responsibility

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Author : A. Kakabadse
Publisher : Springer
ISBN 13 : 0230599575
Total Pages : 319 pages
Book Rating : 4.2/5 (35 download)

Book Synopsis Corporate Social Responsibility by : A. Kakabadse

Download or read book Corporate Social Responsibility written by A. Kakabadse and published by Springer. This book was released on 2006-01-17 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique collection of international papers integrates CSR theory, research and practice. The book examines the challenges of regulating and reporting CSR application, exploring issues concerning all agencies involved. Recommendations for performance enhancement are complimented by insightful enterprise and case studies on CSR sustainability.

The Oxford Handbook of Corporate Governance

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Author : Mike Wright
Publisher : OUP Oxford
ISBN 13 : 0191649368
Total Pages : 832 pages
Book Rating : 4.1/5 (916 download)

Book Synopsis The Oxford Handbook of Corporate Governance by : Mike Wright

Download or read book The Oxford Handbook of Corporate Governance written by Mike Wright and published by OUP Oxford. This book was released on 2013-03-28 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.

Corporate Social Irresponsibility

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Author : Ralph Tench
Publisher : Emerald Group Publishing
ISBN 13 : 1780529996
Total Pages : 342 pages
Book Rating : 4.7/5 (85 download)

Book Synopsis Corporate Social Irresponsibility by : Ralph Tench

Download or read book Corporate Social Irresponsibility written by Ralph Tench and published by Emerald Group Publishing. This book was released on 2012-11-29 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) has become an increasingly heated topic since the 1980s. This title proposes that the concept of Corporate Social Irresponsibility (CSI) offers a better theoretical platform to avoid the vagueness, ambiguity, arbitrariness and mysticism of CSR.

Misguided Virtue

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Author : David Henderson
Publisher :
ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.F/5 ( download)

Book Synopsis Misguided Virtue by : David Henderson

Download or read book Misguided Virtue written by David Henderson and published by . This book was released on 2001 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: The author argues that the doctrine of corporate social responsibility will damage prosperity in poor countries as well as rich.

The Routledge Companion to Fair Value in Accounting

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Author : Gilad Livne
Publisher : Routledge
ISBN 13 : 1317221311
Total Pages : 757 pages
Book Rating : 4.3/5 (172 download)

Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne

Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.

A History of Corporate Governance around the World

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Author : Randall K. Morck
Publisher : University of Chicago Press
ISBN 13 : 0226536831
Total Pages : 700 pages
Book Rating : 4.2/5 (265 download)

Book Synopsis A History of Corporate Governance around the World by : Randall K. Morck

Download or read book A History of Corporate Governance around the World written by Randall K. Morck and published by University of Chicago Press. This book was released on 2007-11-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many Americans, capitalism is a dynamic engine of prosperity that rewards the bold, the daring, and the hardworking. But to many outside the United States, capitalism seems like an initiative that serves only to concentrate power and wealth in the hands of a few hereditary oligarchies. As A History of Corporate Governance around the World shows, neither conception is wrong. In this volume, some of the brightest minds in the field of economics present new empirical research that suggests that each side of the debate has something to offer the other. Free enterprise and well-developed financial systems are proven to produce growth in those countries that have them. But research also suggests that in some other capitalist countries, arrangements truly do concentrate corporate ownership in the hands of a few wealthy families. A History of Corporate Governance around the World provides historical studies of the patterns of corporate governance in several countries-including the large industrial economies of Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States; larger developing economies like China and India; and alternative models like those of the Netherlands and Sweden.

Business Taxation and Financial Decisions

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Author : Deborah Schanz
Publisher : Springer Science & Business Media
ISBN 13 : 3642032842
Total Pages : 415 pages
Book Rating : 4.6/5 (42 download)

Book Synopsis Business Taxation and Financial Decisions by : Deborah Schanz

Download or read book Business Taxation and Financial Decisions written by Deborah Schanz and published by Springer Science & Business Media. This book was released on 2010-10-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.

The Rise of Green Finance in Europe

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Author : Marco Migliorelli
Publisher : Springer Nature
ISBN 13 : 3030225100
Total Pages : 283 pages
Book Rating : 4.0/5 (32 download)

Book Synopsis The Rise of Green Finance in Europe by : Marco Migliorelli

Download or read book The Rise of Green Finance in Europe written by Marco Migliorelli and published by Springer Nature. This book was released on 2019-11-20 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive discussion of how green finance has been growing thus far and explores the opportunities and key developments ahead, with particular emphasis on Europe. The main features of the market, the key products, the issue of correctly defining green finance, the main policy actions undertaken, the risk of green washing and the necessary steps to mainstream green finance are discussed in depth. In addition, the book analyses some highly relevant aspects of the market that so far have not been sufficiently explored in the policy, industry and academic debate. This includes the potential role of digitalisation and blockchain in fostering green finance, the crucial role of the effective financing of the agriculture to reach climate and environmental targets and the possible relationship between sustainable finance and other forms of "alternative" finance. This book will be of interest to academics, practitioners, financial institutions and policy makers involved in green finance and to the finance industry in general.

The End of Diversity?

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Author : Kozo Yamamura
Publisher : Cornell University Press
ISBN 13 : 150171144X
Total Pages : 425 pages
Book Rating : 4.5/5 (17 download)

Book Synopsis The End of Diversity? by : Kozo Yamamura

Download or read book The End of Diversity? written by Kozo Yamamura and published by Cornell University Press. This book was released on 2018-05-31 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the devastation of World War II, Germany and Japan built national capitalist institutions that were remarkably successful in terms of national reconstruction and international competitiveness. Yet both "miracles" have since faltered, allowing U.S. capital and its institutional forms to establish global dominance. National varieties of capitalism are now under intense pressure to converge to the U.S. model. Kozo Yamamura and Wolfgang Streeck have gathered an international group of authors to examine the likelihood of convergence—to determine whether the global forces of Anglo-American capitalism will give rise to a single, homogeneous capitalist system. The chapters in this volume approach this question from five directions: international integration, technological innovation, labor relations and production systems, financial regimes and corporate governance, and domestic politics. In their introduction, Yamamura and Streeck summarize the crises of performance and confidence that have beset German and Japanese capitalism and revived the question of competitive convergence. The editors ask whether the two countries, confronted with the political and economic exigencies of technological revolution and economic internationalization, must abandon their distinctive institutions and the competitive advantages these have yielded in the past, or whether they can adapt and retain such institutions, thereby preserving the social cohesion and economic competitiveness of their societies.

Sustainable Value Added

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Author : Frank Figge
Publisher :
ISBN 13 : 9783935630191
Total Pages : 68 pages
Book Rating : 4.6/5 (31 download)

Book Synopsis Sustainable Value Added by : Frank Figge

Download or read book Sustainable Value Added written by Frank Figge and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Risk Management Practices of SMEs

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Author : Thomas Henschel
Publisher : Erich Schmidt Verlag GmbH & Co KG
ISBN 13 : 9783503110438
Total Pages : 460 pages
Book Rating : 4.1/5 (14 download)

Book Synopsis Risk Management Practices of SMEs by : Thomas Henschel

Download or read book Risk Management Practices of SMEs written by Thomas Henschel and published by Erich Schmidt Verlag GmbH & Co KG. This book was released on 2008 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: