Joachim Hentze, Björn Thies
Aims, requirements and standards for reporting the sustainable development of businesses
Summary:
Businesses are not strangers to the idea of sustainable develop¬ment and systematically adhere to the principles of sustainable management. This invariably includes compliance with the requirements and standards for sustainability reports to be disclosed to shareholders and other stakeholders. This article defines the term "sustainable management" and discusses the requirements and standards for reporting of its implementation and results.
