Zur Abbildung der Nachhaltigkeit im Rechnungswesen – ein Bezugsrahmen und Operationalisierungsvorschläge für den Mittelstand unter einer sich wandelnden Ethik
Indicating Sustainability in Bookkeeping Systems – a Reference Frame and Implementation for SMEs under the Perspective of an Ethical Change

Summary/Abstract: The sustainable management is getting more and more important key for stakeholders of SMEs. This should serve as motivation to inform these stakeholders via a corresponding reporting. The implementation of a comprehensive reporting for medium-sized companies as difficult. The decisive factors here are limited resources in controlling or staff office area. The structures of the accounting system can be used as a base, which can be further expanded and refined. These structures provide transparency and quantification in material respects. This transparency can provide ideas for strategic and operational measures.

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