Der Nachhaltigkeitsbericht als Spiegel des Nachhaltigkeitsengagements deutscher Kreditinstitute – eine inhaltsanalytische Untersuchung

The consideration of sustainability has become one of the central tasks for credit institutions. Driven by legislation and regulatory requirements, credit institutions are faced with the challenge of mapping the multitude of sustainability aspects with a view to their internal operations as well as their core business. The overriding premise is the transformation to a sustainable economy. Accordingly, the financial sector is of great importance in the transformation and reorientation of the way companies and private individuals think and act. In addition, it is essential to ensure the future viability of its own business model through a strategic focus on sustainability. This book explains the concept of sustainability in the banking sector. Further, requirements in context of sustainability are illustrated and a profound understanding is provided.
Credit institutions create transparency about their sustainability activities within the framework of sustainability reporting. In the context of the content-analytical study, the status quo of sustainability reporting of German credit institutions is analyzed. Pioneers in the German banking landscape are identified. On the basis of those best-cases, impulses for the integration of sustainability are conveyed, whereby the consideration of various stakeholder interests and the stakeholder dialog as well as the anchoring of sustainability in business activities are dealt with.