GBP-Monitor: Unternehmenstrends im Januar 2024

Year: 2024

Type: Report

Open Science:

Self-contained

Im Rahmen der neuen EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CSRD) müssen seit Jahresbeginn mehr Unternehmen über ESG (für Environmental, Social und Governance) berichten. Nichtfinanzielle Kennzahlen rücken damit noch stärker in den Fokus. Wir nehmen dies zum Anlass, das Verhältnis von finanzieller und nichtfinanzieller Berichterstattung zu beleuchten. Die Spielräume in der finanziellen Berichterstattung sind gut bekannt und Unternehmen nutzen diese regelmäßig für klassische Bilanzpolitik. Unsere Ergebnisse legen nahe, dass Unternehmen auch über nichtfinanzielle Kennzahlen selektiv berichten. Insbesondere gilt, dass Unternehmen, die sich für Nachhaltigkeit engagieren, nicht zwangsläufig auch weniger Bilanzpolitik betreiben. Im Gegenteil: Wenn ESG-Orientierung nur durch Marktdruck von Banken und Lieferanten erzwungen wird und nicht integraler Bestandteil der Unternehmensstrategie ist, greifen Unternehmen sogar überdurchschnittlich oft zu Bilanzpolitik.

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.

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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Cite this article as

Bischof, J., Dörrenberg, P., Rostam-Afschar, D., Simons, D., & Voget, J. (2024). Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. GBP-Monitor: Unternehmenstrends im Januar 2024. TRR 266 Accounting for Transparency. https://doi.org/10.52569/TXMX6635

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