Guest article by Prof. Bischof in the FAZ: Balance sheet policy with ESG key figures

Are key figures necessarily more honest just because they are green? And is reporting the most suitable instrument for regulation?

Professor Jannis Bischof writes in the FAZ about the new obligations for information on the environment, social issues and management and the leeway this gives companies in terms of accounting policy.

The report is based on data from the German Business Panel. The survey on the new sustainability reporting standards has been running since February 19 and has so far recorded the assessments of 654 companies.

Read the guest article here (only in German)