The chapter explains what exactly is double materiality, especially in the banking sector to achieve CSRD compliance. According to the CSRD, companies have to undertake a double materiality assessment to identify which sustainability matters are most material for an efficient allocation of the resources...
【5】雀巢公司官网及历年CSV报告。 【6】Franzisca Weder and Matthias Karmasin, “Communicating Responsibility: Responsible Communication”, in Sandra Diehl et al. eds.,Handbook of Integrated CSR Communication, Springer International Publishing Switzerland, 2017, p. 78. 本文由根元咨询原创。如需转载,请在...
有学者通过社会责任理论分析了企业ESG与利益相关者的关系。如果企业能够增强社会责任履行,完善ESG表现,以此促进企业与各利益相关者的关系,会更加符合社会预期和获得消费者认可,从而显著改善企业的财务绩效(王双进,2022);还可以减少经营中的不确...
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First Online:19 June 2024 pp 1–9 Cite this chapter ESG-Reporting in der Unternehmenskommunikation Michael Neumann& Jörg Forthmann 2202Accesses Zusammenfassung Kommunikatoren müssen bildhafte Narrative dazu entwickeln, wie sich das Geschäftsmodell mit ESG vereinbaren lässt. Dabei sollten sie ...
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Additional information Publisher's Note Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Appendix Appendix See Tables 7, 8, 9, 10, 11. Table 7 Variable definition and description Full size table Table 8 Model verification Full size...