Auflistung nach Autor:in "Winistörfer, Herbert"

Gerade angezeigt 1 - 7 von 7

12 tools to face sustainability reporting
(Center for Corporate Reporting, 04.10.2017) Daub, Claus-Heinrich; Brand, Fridolin S.; Brunner, Elgin; Winistörfer, Herbert
01B - Beitrag in Magazin oder Zeitung
Bedeutung und Stellenwert der OECD-Leitsätze für multinationale Unternehmen in der Schweiz
(Staatssekretariat für Wirtschaft SECO, 2018) Winistörfer, Herbert; Daub, Claus-Heinrich; Thakur, Seta; Berger, Verena; Weber, Marie-Christin
Studie im Auftrag des Staatssekretariats für Wirtschaft SECO & der Direktion für Entwicklung und Zusammenarbeit DEZA
05 - Forschungs- oder Arbeitsbericht
Developing Guidance for Companies to Master Current Challenges in Sustainability Reporting: Two Case Studies from Banking and Tourism in Switzerland
(09.09.2015) Daub, Claus-Heinrich; Brand, Fridolin S.; Berger, Verena; Hetze, Katharina; Winistörfer, Herbert
Sustainability reporting is an increasingly applied instrument for companies to systematically communicate about relevant impacts of their business operations on nature, society, and economy. Recently, both the new guideline of the Global Reporting Initiative (GRI G4) and the Integrated Reporting (IR)-framework of the International Integrated Reporting Council have been published. As a consequence, companies worldwide face a changing reporting landscape and need to address, amongst other things, the following challenges: (i) the choice of most suitable guideline, (ii) the incorporation of the changes of GRI G4 and of the new requirements of IR in their reporting, (iii) a decision on the degree of integration (of sustainability topics in the financial report), and (iv) on how to customize the report in accordance with the different needs of specific target audiences. There is currently no approach that assists companies in mastering these issues.
06 - Präsentation
Environmental Targets of Companies in Switzerland: Final Report Summary
(Bundesamt für Umwelt (BAFU), 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin
05 - Forschungs- oder Arbeitsbericht
Les objectifs environnementaux des entreprises en Suisse
(Office fédéral de l`evironnement OFEV, 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin
05 - Forschungs- oder Arbeitsbericht
Overcoming current practical challenges in sustainability and integrated reporting: insights from a Swiss field study
(Springer, 2018) Brand, Fridolin Simon; Berger, Verena; Hetze, Katharina; Schmidt, Jörg E. U.; Weber, Marie-Christin; Winistörfer, Herbert; Daub, Claus-Heinrich
A growing number of companies worldwide face practical challenges in their sustainability and integrated reporting. This is mainly due to two reasons. First, new voluntary reporting guidelines have been published, such as the Sustainability Reporting Standards of the Global Reporting Initiative, the guideline for integrated reporting by the International Integrated Reporting Council and the sector standards of the Sustainability Accounting Standards Board. Second, new binding reporting regulations have been adopted, such as Directive 2014/95/EU on non-financial reporting issued by the European Commission. This article analyzes current practical challenges in sustainability and integrated reporting and suggests tools to overcome them, based on desktop research, an experience-based consultancy view, and two case studies, from banking and tourism, respectively. The article is the result of a two-year research project funded by Innosuisse, the Swiss Innovation Agency. Reporting involves several major practical challenges: (i) identifying the issues with the greatest sustainability impact along the value chain, (ii) prioritizing sustainability topics in accordance with both the Global Reporting Initiative and the International Integrated Reporting Council, (iii) clarifying the sustainability context of corporate activities, and (iv) developing reports that can influence the decisions of key target groups with regard to purchasing and investments, for instance. Based on its analysis, the article makes several recommendations for the enhancement of sustainability reporting, including an analysis grid to identify sustainability issues along the value chain, a multicriteria analysis tool for the materiality criteria of the Global Reporting Initiative and International Integrated Reporting Council, and tools for target group-specific reporting. Case studies provide indicative evidence that the developed tools can help companies to enhance their sustainability reporting.
01A - Beitrag in wissenschaftlicher Zeitschrift
Umweltziele von Unternehmen in der Schweiz. Schlussbericht im Auftrag des Bundesamtes für Umwelt (BAFU)
(Bundesamt für Umwelt (BAFU), 01/2017) Daub, Claus-Heinrich; Winistörfer, Herbert; Weber, Marie-Christin
02 - Monographie