NaWiS - International

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Andere Projekte die sich mit der Erneuerung des Berichtswesens befassen

Internationale, seit Längerem bestehende Standards:

Europ. Kommission (aktualisiert)
Richtlinie 2014/95/EU, large companies have to publish reports on the policies they implement in relation to:

  1. environmental protection
  2. social responsibility & treatment of employees
  3. respect for human rights
  4. anti-corruption and bribery
  5. diversity on company boards


UN Richtlinie „Protect, Respect and Remedy“

Ausführung beschrieben in “UN Global Compact”, basierend auf “Ten Principles of the United Nations Global Compact”

derived from: the Universal Declaration of Human Rights, the International Labour Organization’s Declaration on Fundamental Principles and Rights at Work, the Rio Declaration on Environment and Development, and the United Nations Convention Against Corruption

„Guidelines for Multinational Enterprises“

Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy
(MNE Declaration)

Value Balancing Alliance e.V. (VBA)

The Alliance has four primary objectives:

  1. to standardize a methodology to assess the broader enterprise value based on multi-capital
    accounting and impact valuation
  2. to design a disclosure frame for comparability
  3. to pilot the methodology in business steering
  4. to make outcomes publicly available. The aim is to provide a comprehensive set of robust and assured data on natural, social and human capital for stakeholders to improve decision making, business steering and performance evaluation

Currently most used practical global standard(s) for sustainability reporting