Management nicht-finanzieller Risiken : eine Forschungsagenda
| Type of Publication: | Journal article |
| Publication status: | Published |
| URI (citable link): | http://nbn-resolving.de/urn:nbn:de:bsz:352-2-g58kpibwdmzm8 |
| Author: | Franke, Günter |
| Year of publication: | 2020 |
| Published in: | Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF ; 72 (2020), 3. - pp. 279-320. - Springer Fachmedien. - ISSN 0341-2687. - eISSN 2366-6153 |
| DOI (citable link): | https://dx.doi.org/10.1007/s41471-020-00096-z |
| Title in another language: | Management of Non-Financial Risks : A Research Agenda |
| Summary: |
The management of non-financial risks such as ESG-, sustainability- and compliance risks poses a great challenge for companies. In contrast to financial risks the information on non-financial risks is very limited. This renders management quite difficult. Companies incurred big losses due to non-financial risks in recent years. Corporate governance of these risks raises many unresolved questions. This paper delineates potential answers and hypotheses about the impact of information quality. Practitioners complain about the lack of support from academia. A cooperation of practitioners and academics to resolve these questions presents attractive research fields for academia. Thus, this paper also presents a research agenda for academia.
|
| Summary in another language: |
Das Management nicht-finanzieller Risiken wie ESG-, Nachhaltigkeits- und Compliance-Risiken stellt Unternehmen vor große Herausforderungen. Im Gegensatz zu finanziellen Risiken ist zu nicht-finanziellen Risiken nur wenig Information verfügbar. Dies erschwert ein effektives Management erheblich. Unternehmen haben in den letzten Jahren hohe Verluste durch nicht-finanzielle Risiken erlitten. Die Corporate Governance dieser Risiken wirft zahlreiche, ungelöste Fragen auf. Dieser Beitrag skizziert mögliche Lösungsansätze und Thesen zum Einfluss der Informationsqualität. Bei diesen Fragen fühlt sich die Praxis von den Hochschulen allein gelassen. Eine Kooperation von Praxis und Hochschule zur Lösung der Fragen eröffnet attraktive Forschungsfelder für Hochschulen. Daher zeigt dieser Beitrag auch eine Forschungsagenda für Hochschulen auf.
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| Subject (DDC): | 330 Economics |
| Keywords: | Nicht-finanzielle Risiken, Informationsqualität, Herausforderungen an Corporate Governance, Forschungsagenda |
| Link to License: | In Copyright |
| Bibliography of Konstanz: | Yes |
| Refereed: | Yes |
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FRANKE, Günter, 2020. Management nicht-finanzieller Risiken : eine Forschungsagenda. In: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF. Springer Fachmedien. 72(3), pp. 279-320. ISSN 0341-2687. eISSN 2366-6153. Available under: doi: 10.1007/s41471-020-00096-z
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