Key Performance Indicators. A Useful Tool for CSR Reporting

Hausarbeit (Hauptseminar) , 2015 , 10 Seiten , Note: 1,0

BWL - Unternehmensführung, Management, Organisation

The need to move to a more sustainable economy is understood by the management, employees, customers, investors and other stakeholders. But it is especially the investors viewpoint that influences the policy of the company. Therefore their perspective on sustainability has a high relevance. In a report from 2006 the United Nations Environmental Program Finance Initiative (UNEP FI) defines sustainability from an entrepreneurial point of view. It is “a business approach that creates long-term shareholder value by embracing opportunities and managing risks derived from economic, environmental and social developments.”

Inhaltsverzeichnis (Table of Contents)

• Introduction
• Discussion of the dimensions CSR reporting and strategic planning
  • Is a CSR reporting with KPIs beneficial for companies?
  • Is an economy wide CSR reporting possible?
• Conclusion

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This term paper explores the usefulness of Key Performance Indicators (KPIs) in Corporate Social Responsibility (CSR) reporting. It examines how KPIs can help companies measure and communicate their sustainability efforts, and how this can translate into a strategic advantage. The paper focuses on the dimensions of CSR reporting and strategic planning, specifically examining the use of KPIs in the context of the Global Reporting Initiative (GRI) sustainability reporting guidelines.

• The benefits of using KPIs for CSR reporting
• The role of KPIs in communicating sustainability efforts to investors and stakeholders
• The connection between CSR reporting and strategic planning
• The potential for using KPIs to measure and manage ESG (Environmental, Social, and Governance) issues
• The use of KPIs for a better communication to investors and employees

Zusammenfassung der Kapitel (Chapter Summaries)

The introduction sets the stage for the discussion by highlighting the growing importance of sustainability reporting for companies. It emphasizes the need for standardized reporting methods to provide investors with comparable data. The paper then delves into the dimensions of CSR reporting and strategic planning, examining the role of KPIs in communicating a company's sustainability efforts. It explores the benefits of using KPIs for companies, including improved risk management, enhanced stakeholder engagement, and increased investor confidence. The paper also discusses the challenges of implementing economy-wide CSR reporting and the limitations of using KPIs to measure certain aspects of sustainability.

Schlüsselwörter (Keywords)

Key performance indicators, Corporate Social Responsibility (CSR) reporting, sustainability reporting, Global Reporting Initiative (GRI), ESG (Environmental, Social, and Governance) issues, strategic planning, investor relations, stakeholder engagement, risk management, value creation, transparency.

• Hochschule: Katholische Universität Eichstätt-Ingolstadt
• Veranstaltung: Seminar Sustainable Entrepreneurship
• Note: 1,0
• Autor: Joel Diener (Autor:in)
• Erscheinungsjahr: 2015
• Seiten: 10
• Katalognummer: V303907
• ISBN (eBook): 9783668022614
• ISBN (Buch): 9783668022621
• Sprache: Englisch
• Schlagworte: performance, indicators, useful, tool, reporting