Comparison of the sustainability report of the DAX-40 companies
Management accounting and the pathway to a sustainable economy are intertwined, both on an individual company level and for the economy as a whole. For a company to lead the shift to more sustainable practices, it needs to identify, assess, and implement opportunities for more sustainable processes and products. This is where management accounting can help! Against this background we propose the following final thesis project:
The reporting of sustainability reports has become standard in western economies. With the corporate sustainability reporting directive by the European Union, this reporting is becoming mandatory for a larger number of companies from 2024 onwards. But what is the content of current sustainability reports? This final thesis project aims to get a detailed view of the sustainability report of the 40 companies currently ranked in the DAX. Your task will be the investigation and comparison of the sustainability reports (Nachhaltigkeitsberichte) of those 40 companies We want you to synthesize the insights you will achieve in a structured and useful way. How this is done is up to you.
The following literature can give you a good starting point to begin your research:
- Ascani, Ilenia; Ciccola, Roberta; Chiucchi, Maria Serena (2021): A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting. In: Sustainability 13 (4), S. 2357. DOI: 10.3390/su13042357.
- Dienes, Dominik; Sassen, Remmer; Fischer, Jasmin (2016): What are the drivers of sustainability reporting? A systematic review. In: SAMPJ 7 (2), S. 154–189. DOI: 10.1108/SAMPJ-08-2014-0050.
- He, Rong; Le Luo; Shamsuddin, Abul; Tang, Qingliang (2020): Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement. In: Accounting & Finance 62 (1), S. 261–298. DOI: 10.1111/acfi.12789.
- Kaplan, Robert; Ramanna, Karthik (2021): Accounting for Climate Change: The First Rigorous Approach to ESG Reporting. In: Harvard Business Review 99 (6), S. 120–131.
- Maas, Karen; Schaltegger, Stefan; Crutzen, Nathalie (2016): Integrating corporate sustainability assessment, management accounting, control, and reporting. In: Journal of Cleaner Production 136, S. 237–248. DOI: 10.1016/j.jclepro.2016.05.008.