Zusammenfassung
Dieses Kapitel untersucht die Auswirkungen von ESG-Faktoren (Environmental, Social, Governance) auf die Finanzkennzahlen von Unternehmen. Es wird argumentiert, dass eine starke Corporate Social Performance (CSP), die sich in hohen ESG-Standards ausdrückt, oft mit einer starken Corporate Financial Performance (CFP) korreliert. Die systematische Berücksichtigung von ESG-Faktoren in der Unternehmensstrategie kann die CSP verbessern und sich positiv auf Finanzkennzahlen auswirken. Das Kapitel beleuchtet auch die Rolle von ESG-Faktoren in der Investitionsentscheidung und die zunehmende Bedeutung von ESG-Ratings. Es endet mit einer Diskussion über die Herausforderungen bei der Integration von ESG-Faktoren und der Verbesserung der CSP, insbesondere in Bezug auf die Messung, Bewertung und Kommunikation von ESG-Leistungen.
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Notes
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Kirchhoff, K.R., Niefünd, S., von Pressentin, J.A. (2024). ESG und deren Auswirkungen auf Finanzkennzahlen. In: ESG: Nachhaltigkeit als strategischer Erfolgsfaktor. SDG - Forschung, Konzepte, Lösungsansätze zur Nachhaltigkeit. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-43344-4_9
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