Möglichkeiten und Grenzen der betriebswirtschaftlichen Prüfung von nichtfinanziellen Informationen

Heinz Richard Strate

doi:10.5771/9783845265018

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Bibliographic data

Copyright year: 2016
ISBN-Print: 978-3-8487-2185-6
ISBN-Online: 978-3-8452-6501-8
Publisher: Nomos, Baden-Baden
Series: Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Volume: 8
Language: German
Pages: 339
Product type: Book Titles

Titelei/Inhaltsverzeichnis No access Pages I - XXXV
1. Problemstellung und Zielsetzung No access
2. 1. 1. Nichtfinanzielle Informationen No access
    2. Berichterstattung No access
  2. Betriebswirtschaftliche Prüfung No access
3. Gang der Untersuchung No access
1. 1. Die Unternehmung No access
  2. Anspruchsgruppen der Unternehmung No access
  3. Nachhaltigkeit der Unternehmung No access
2. 1. Vorbemerkungen No access
  2. 1. Klassische Bilanztheorien No access
    2. Moderne Bilanztheorie No access
3. 1. Historie No access
  2. Standardsetzer und Standards No access
  3. 1. Handelsrecht No access
    2. Unionsrecht No access
    3. Weitere regulatorische Entwicklungen No access
  4. Adressaten und Zweck der Berichterstattung No access
4. 1. Historie und Zweck der betriebswirtschaftlichen Prüfung No access
  2. 1. Zugang zum Beruf und die Berufspflichten No access
    2. Berufsständische Organisationen und Normierungen No access
    3. Berufsaufsicht und Haftung No access
  3. 1. (Geschäfts-)Risikoorientierter Prüfungsansatz No access
    2. Strukturierung des Prüfungsprozesses No access
    3. 1. Systemprüfung No access
      2. Aussagebezogene Prüfungshandlungen No access
      3. Ausgewählte Prüfungsnachweise No access
    4. Urteilsbildung und -mitteilung No access
5. 1. 1. Einordnung und Zusammenhang ausgewählter Ansätze der Neuen Institutionenökonomik No access
    2. Konzept der Verfügungsrechte No access
    3. Konzept der Transaktionskosten No access
    4. 1. Relationale Verträge No access
      2. Prinzipal-Agenten-Ansatz No access
      3. Prinzipal-Steward-Ansatz No access
  2. 1. Nachhaltigkeitsberichterstattung nach den G4 No access
    2. 1. Prüfungsziele nach IDW PS 300, ISA 315 und ISAE 3410 No access
      2. Prüfungsziele nach IDW PS 821 No access
    3. Rahmenkonzept No access
1. 1. Auswahl der Berichterstattung nach den G4 als Analyseobjekt No access
  2. Überblick über die Leistungsindikatoren No access
2. 1. Risikoanalyse und Systemprüfung No access
  2. 1. 1. Direct economic value generated and distributed No access
      2. Financial implications and other risks and opportunities for the organization´s activities due to climate change No access
      3. Coverage of the organization´s defined benefit plan obligations No access
      4. Financial assistance received from government No access
    2. 1. Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation No access
      2. Proportion of senior management hired from the local community at significant locations of operations No access
    3. 1. Development and impact of infrastructure investments and services supported No access
      2. Significant indirect economic impacts, including the extent of impacts No access
    4. 1. Proportion of spending on local suppliers at significant locations of operation No access
  3. 1. 1. Materials used by weight or volume No access
      2. Percentage of materials used that are recycled input materials No access
    2. 1. Energy consumption within the organization No access
      2. Energy consumption outside of the organization No access
      3. Energy intensity No access
      4. Reduction of energy consumption No access
      5. Reductions in energy requirements of products and services No access
    3. 1. Total water withdrawal by source No access
      2. Water sources significantly affected by withdrawal of water No access
      3. Percentage and total volume of water recycled and reused No access
    4. 1. Operational sites owned, leased, managed in, or adjacent to, protected areas of high biodiversity value outside protected areas No access
      2. Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas No access
      3. Habitats protected or restored No access
      4. Total number of IUCN red list species and national conservation list species with habitats in areas affected by operations, by level of extinction risk No access
    5. 1. Direct greenhouse gas (GHG) emissions (Scope 1) No access
      2. Energy indirect greenhouse gas (GHG) emissions (Scope 2) No access
      3. Other indirect greenhouse gas (GHG) emissions (Scope 3) No access
      4. Greenhouse gas (GHG) emissions intensity No access
      5. Reduction of greenhouse gas (GHG) emissions No access
      6. Emissions of ozone-depleting substances (ODS) No access
      7. NOx, SOx, and other significant air emissions No access
    6. 1. Total water discharge by quality and destination No access
      2. Total weight of waste by type and disposal method No access
      3. Total number and volume of significant spills No access
      4. Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III and VIII, and percentage of transported waste shipped internationa... No access
      5. Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the organization´s discharges of water and runoff No access
    7. 1. Extent of impact mitigation of environmental impacts of products and services No access
      2. Percentage of products sold and their packaging materials that are reclaimed by category No access
    8. 1. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with environmental laws and regulations No access
      2. Significant environmental impacts of transporting products and other goods and materials for the organization´s operations, and transporting members of the workforce No access
    9. 1. Total environmental protection expenditures and investments by type No access
    10. 1. Percentage of new suppliers that were screened using environmental criteria No access
      2. Significant actual and potential negative environmental impacts in the supply chain and actions taken No access
    11. 1. Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms No access
  4. 1. 1. Total number and rates of new employee hires and employee turnover by age group, gender, and region No access
      2. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operations No access
      3. Return to work and retention rates after parental leave, by gender No access
    2. 1. Minimum notice periods regarding operational changes, including whether these are specified in collective agreements No access
    3. 1. Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs No access
      2. Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender No access
      3. Workers with high incidence or high risk of diseases related to their occupation No access
      4. Health and safety topics covered in formal agreements with trade unions No access
    4. 1. Average hours of training per year per employee by gender, and by employee category No access
      2. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings No access
      3. Percentage of employees receiving regular performance and career development reviews, by gender and by employee category No access
    5. 1. Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity No access
    6. 1. Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation No access
    7. 1. Percentage of new suppliers that were screened using labor practices criteria No access
      2. Significant actual and potential negative impacts for labor practices in the supply chain and actions taken No access
    8. 1. Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms No access
    9. 1. Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening No access
      2. Total hours of employee training on human rights policies or procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained No access
    10. 1. Total number of incidents of discrimination and corrective actions taken No access
    11. 1. Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and measures taken to support these rights No access
    12. 1. Operations and suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor No access
    13. 1. Operations and suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the effective elimination of all forms of forced or comp... No access
    14. 1. Percentage of security personnel trained in the organization´s human rights policies or procedures that are relevant to operations No access
    15. 1. Total number of incidents of violations involving rights of indigenous peoples and actions taken No access
    16. 1. Total number and percentage of operations that have been subject to human rights reviews or impact assessments No access
    17. 1. Percentage of new suppliers that were screened using human rights criteria No access
      2. Significant actual and potential negative human rights impacts in the supply chain and actions taken No access
    18. 1. Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms No access
    19. 1. Percentage of operations with implemented local community engagement, impact assessments, and development programs No access
      2. Operations with significant actual or potential negative impacts on local communities No access
    20. 1. Total number and percentage of operations assessed for risks related to corruption and the significant risks identified No access
      2. Communication and training on anti-corruption policies and procedures No access
      3. Confirmed incidents of corruption and actions taken No access
    21. 1. Total value of political contributions by country and recipient/beneficiary No access
    22. 1. Total number of legal actions for anticompetitive behavior, anti-trust, and monopoly practices and their outcomes No access
    23. 1. Monetary value of significant fines and total number of non-monetary sanctions for noncompliance with laws and regulations No access
    24. 1. Percentage of new suppliers that were screened using criteria for impacts on society No access
      2. Significant actual and potential negative impacts on society in the supply chain and actions taken No access
    25. 1. Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms No access
    26. 1. Percentage of significant product and service categories for which health and safety impacts are assessed for improvement No access
      2. Total number of incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services during their life cycle, by type of outcomes No access
    27. 1. Type of product and service information required by the organization´s procedures for product and service information and labeling, and percentage of significant product and service categories subject... No access
      2. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes No access
      3. Results of surveys measuring customer satisfaction No access
    28. 1. Sale of banned or disputed products No access
      2. Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes No access
    29. 1. Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data No access
    30. 1. Monetary value of significant fines for noncompliance with laws and regulations concerning the provision and use of products and services No access
1. Zusammengefasste Erkenntnisse aus der Analyse und Zwischenfazit No access
2. Entwicklung der DAX-30-Berichterstattung zum Geschäftsjahr 2013 No access
Zusammenfassung und Ausblick No access Pages 272 - 285
Literaturverzeichnis No access Pages 286 - 323
Entscheidungsregister No access Pages 324 - 325
Verzeichnis der Unternehmensveröffentlichungen No access Pages 326 - 331
Verzeichnis der Gesetze u.a. Rechtsquellen der EG/EU No access Pages 332 - 339