Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany

Stefan Müller, Martin Stawinoga, Patrick Velte
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引用次数: 11

Abstract

The new European Directive 2014/95/EU extends the corporate disclosure of public interest entities (PIE) in the EU by a non-financial statement. The new member state option allows either the integration of these sustainability-related aspects into the traditional management report or the preparation of a separate report in line with established CSR guidelines – for example a sustainability report in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking for concretization hereof, the member states are facing the challenge of implementing this Directive without any specific instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder groups the present article explores, which sustainability-related aspects are useful for their decisions and could be therefore disclosed within the management report in accordance with the GRI guidelines.
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利益相关者对企业社会责任管理的期望以及欧洲和德国当前的监管发展
新的欧盟指令2014/95/EU通过非财务报表扩展了欧盟公共利益实体(PIE)的公司披露。新成员国的选择允许将这些与可持续发展相关的方面整合到传统的管理报告中,或者根据既定的企业社会责任指南编写单独的报告——例如,根据全球报告倡议组织(GRI)的指导方针编写可持续发展报告,或根据国际综合报告委员会(IIRC)的框架编写综合报告。然而,作为企业社会责任管理的关键工具,与可持续性相关的哪些方面应该被披露尚不清楚。尽管欧盟正在寻求将其具体化,但成员国面临着在没有任何具体指示或部门关键绩效指标定义的情况下实施该指令的挑战。基于德国对各种利益相关者群体的调查,本文探讨了哪些与可持续性相关的方面对他们的决策有用,因此可以根据GRI指南在管理报告中披露。
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