Schwerpunkte und Unterschiede bei CSR-Regelwerken. Eine Analyse bekannter Leitlinien zu nichtfinanziellen Leistungsindikatoren

While investors in addition to financial data show increasing demand for non-financial information, performance indicators such reporting is now boosted by regulation. Such indicators are understood in the CSR context: decisionrelevant information about the ecological, economic and social action of an enterprise. In reporting such information preparers rely on national, European or international approaches. The objective of the paper is to analyze selected guidelines for CSR reporting in terms of their core areas. This should help preparers to choose the suitable reportingguidelines. It should also support stakeholders to better appraise the reported information. Thematic priorities of the different reporting guidelines in the context of corporate responsibility reporting are identified.