Bemühungen um Nachhaltigkeit und klassische Bilanzpolitik stellen keinen Widerspruch dar

Year: 2024

Type: Professional Journal

Journal: Schmalenbach Impulse

Unter der neuen EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD) müssen seit Jahresbeginn mehr Unternehmen über Umwelt-, Sozial- und Governance-Aspekte (ESG) berichten. Dies verstärkt den Fokus auf nichtfinanzielle Kennzahlen. Während Spielräume in der finanziellen Berichterstattung gut bekannt sind und regelmäßig für klassische Bilanzpolitik genutzt werden, legen die jüngsten Befragungen des GBP nahe, dass Unternehmen nicht nur bei finanziellen, sondern auch bei nichtfinanziellen Kennzahlen selektiv berichten. Überraschenderweise bedeutet ein höheres Engagement für Nachhaltigkeit aber nicht zwangsläufig auch weniger Bilanzpolitik. Unternehmen greifen sogar überdurchschnittlich oft auf Bilanzpolitik zurück, wenn ESG-Orientierung nur durch Marktdruck erfolgt und nicht integraler Bestandteil der Unternehmensstrategie ist.

Publication Information

TRR 266 researchers

Jannis Bischof University of Mannheim

Jannis Bischof is Professor of Accounting at University of Mannheim. His research addresses the role of disclosure and transparency in the financial sector and other settings, the regulation of financial institutions, and managerial discretion in reporting decisions. His research is published in journals such as Journal of Accounting Research, Journal of Business, Finance & Accounting, or Schmalenbach Business Review. He is Research Associate at the Leibniz Institute für Financial Research (SAFE) and is member of the EFRAG’s Financial Instruments Working Group. He is member of the Editorial Board of several international journals (Accounting and Business Research, Business Research, European Accounting Review, Journal of Business Economics).

Philipp Dörrenberg University of Mannheim

Davud Rostam-Afschar University of Mannheim

Prof. Dr. Davud Rostam-Afschar is academic director of the German Business Panel at the University of Mannheim. Previously, he was visiting researcher at UC Berkeley and Harvard University. He worked at the University of Hohenheim, the Freie Universität of Berlin, and as a consultant to the European Commission and the OECD. His research focuses on taxation and accounting, public economics, labor economics, and industrial economics.

Thomas Simon University of Mannheim

Dirk Simons University of Mannheim

Dirk Simons holds the chair of Business Administration and Accounting at University of Mannheim. His research interests are accounting and disclosure theory, audit theory, and transfer pricing. He has been visiting at Simon-Fraser-University, Vancouver (CAN), Free University of Bolzano (ITA), Carnegie-Mellon-University, Pittsburgh (USA) and University of Alberta at Edmonton (CAN). Further he is board member of the Schmalenbach-Gesellschaft and member of the working groups “transfer pricing” and „cash flow reporting” of the Schmalenbach-Gesellschaft.

Johannes Voget University of Mannheim

Johannes Voget holds the Chair of Taxation & Finance at the University of Mannheim. His research interests cover international taxation, corporate finance and public finance. Prior to joining the University of Mannheim, Johannes Voget held a position as Research Fellow at the Oxford University Centre for Business Taxation, with which he is still affiliated as a Research Associate.

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Bischof, J., Dörrenberge, P., Rostam-Afschar, D., Simon, T., Simons, D., & Voget, J. (2024). Bemühungen um Nachhaltigkeit und klassische Bilanzpolitik stellen keinen Widerspruch dar, Schmalenbach IMPULSE, 4, 1-4. https://doi.org/10.54585/GEWM8717

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