Publizitätspflicht zur Nachhaltigkeit. Entwicklung eines Anforderungskatalogs für einen universellen Standard (PuNa-Studie)

Many companies use corporate sustainability reporting frameworks to manage and/or report on their sustainability activities. Numerous corporate sustainability reporting frameworks are available and provide guidelines for activities and/or reporting. As a result, it is difficult to draw comparisons between organizations with respect to their sustainability performance. This study seeks to identify the key characteristics of current frameworks on the basis of a selection of reporting frameworks and to conduct a comparative analysis of these characteristics in order to develop a catalogue of requirements to facilitate standardized and comparative reporting. B.A.U.M. Consult was commissioned by the Institute for Advanced Sustainability Studies (IASS) to prepare this exploratory study. The findings of this study are intended to serve as the basis for the development of a universal and legally binding framework for sustainability reporting. This new standard would facilitate the comparison of corporate contributions to sustainable development and should be designed for use by companies of all sizes and types.