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Springer Interessengeleitete Unternehmensberichterstattung: Zur politischen Ökonomie der nachhaltigkeitsbezogenen Berichterstattung (Finanzwirtschaft, Unternehmensbewertung & Revisionswesen)

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Description

Rechnungslegung und damit auch die Unternehmensberichterstattung stehen in ihrer Gesamtheit in einer Interdependenz mit dem sozioökonomischen Umfeld eines Bilanzierungsraumes. Dabei sind Berichterstattungsvorschriften länderspezifische Antworten auf länderspezifische Fragen. Infolgedessen ist die Unternehmensberichterstattung als ein immanent politischer Prozess zu klassifizieren, der in einem unmittelbaren Zusammenhang zur gesellschaftsbezogenen Wohlfahrt steht. Herr Tobias Rühlmann analysiert – mit Hilfe des Forschungsansatzes der Theorie der politischen Ökonomie – die einseitige politische Steuerung des diesbezüglichen internationalen Angleichungsprozesses und die damit verbundenen Wohlfahrtswirkungen. In diesem Kontext fokussiert er den „International Integrated Reporting Council“ (IIRC) und dessen nachhaltigkeitsbezogenes „Integrated Reporting“. Der Verfasser bietet mit seiner Arbeit eine umfassende Einsicht in den von Partikularinteressen gesteuerten Prozess der internationalen „Uniformität“ der Unternehmensberichterstattung.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
19 October 2021
Listed Since
25 September 2021

Barcode

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