@inproceedings{MeehBunseSchomaker2018, author = {Gunther Meeh-Bunse and Stefan Schomaker}, title = {New developments of current regulations on non-financial reporting - An analysis of selected different regulations}, url = {https://nbn-resolving.org/urn:nbn:de:bsz:959-opus-7998}, year = {2018}, abstract = {As of the reporting year 2017, extended non-financial reporting requirements will apply to certain large companies within the EU on the basis of the EU-Directive 2014/95/EU. The aim is to provide an overview of selected regulations for the new non-financial statements. This includes the analysis of the German Sustainability Code as well as the German Accounting Standard No. 20. The analysis shows a tightening of disclosure on non-financial reporting and an increased focus of disclosures on non-financial concepts, objectives and measures. Hence, the risk management of a preparer gains in importance with regard to non-financial aspects of the business activity.}, language = {en} }