STUDY: Missed opportunities | Page 50

References

1 European Commission ( 2021 ): Fragen und Antworten : Delegierter Rechtsakt zur EU-Klimataxonomie und Änderungen delegierter Rechtsakte über treuhänderische Pflichten und Anlage- und Versicherungsberatung . Available at https :// ec . europa . eu / commission / presscorner / detail / de / qanda _ 21 _ 1805 .
2 Baazil , D . und Lombrana , L . M . ( 2021 ): What a Dutch Court Ruling Means for Shell and Big Oil . Bloomberg . Available at https :// www . bloomberg . com / news / articles / 2021-06-04 / what-a-dutch-court-ruling-means-for-shell-and-big-oil-quicktake .
3 Kersting , S . und Neuerer , D . ( 2021 ): Lob von der Wirtschaft , Streit in der Koalition : Was bedeutet das Urteil zum Klimaschutzgesetz ?. Handelsblatt , 29 . April 2021 . Available at https :// www . handelsblatt . com / politik / deutschland / erderwaermung-lob-von-der-wirtschaft-streit-in-der-koalition-was-bedeutet-das-urteil-zum-klimaschutzgesetz / 27142752 . html ? ticket = ST-8053447-UNx0CC9GAb- 3nex0gzhDq-ap4 .
4 ZEIT Online ( 2021 ): Umweltverbände wollen gegen Öl- und Autokonzerne klagen . 3 . September 2021 . Available at https :// www . zeit . de / politik / deutschland / 2021-09 / klimaschutz-umweltverbaende-greenpeace-deutsche-umwelthilfe-klage-wintershall .
5 Reuters ( 2021 ): Greenpeace Germany sues Volkswagen over carbon emissions targets . Available at https :// www . reuters . com / business / cop / greenpeace-germany-sues-volkswagen-over-carbon-emissions-targets-2021-11-09 /.
6 Global Sustainable Investment Alliance ( 2019 ): 2018 Sustainable Investment Review . Available at http :// www . gsi-alliance . org / wp-content / uploads / 2019 / 03 / GSIR _ Review2018.3.28 . pdf .
7 Bloomberg ( 2021 ): ESG assets may hit $ 53 trillion by 2025 , a third of global AUM . Available at https :// www . bloomberg . com / professional / blog / esg-assets-may-hit-53- trillion-by-2025-a-third-of-global-aum /.
8 Fink , L . ( 2020 ): A Fundamental Reshaping of Finance . BlackRock .
9 Business Roundtable ( 2019 ): Business Roundtable Redefines the Purpose of a Corporation to Promote , “ An Economy That Serves All Americans ”.
10 Chief Executives for Corporate Purpose ( CECP ) ( 2020 ): Global Impact at Scale : Corporate Action on ESG Issues and Social Investments . Available at https :// widersense . org / content / uploads / 2021 / 01 / global-impact-at-scale-cecp-studie-zu-nachhaltigkeit-von-unternehmen . pdf ? x75178 .
11 Kotsantonis , S . and Serafeim , G . ( 2019 ): Four Things No One Will Tell You About ESG Data . Journal of Applied Corporate Finance 31 ( 2 ), Spring 2019 : 50-58 .
12 Otto Group ( 2021 ): Otto Group Trendstudie 2020 – 5 . Trendstudie zum ethischen Konsum . Available at https :// static . ottogroup . com / media / docs / de / trendstudie / Otto-Group-Trendstudie-zum-ethischen- Konsum-2020 . pdf .
13 Influence SG & Wider Sense ( 2020 ): The Corporate Social Mind . Der Forschungsbericht . September 2020 . Available at https :// www . thecorporatesocialmind . com / csmgermanystudyde .
14 Nielsen ( 2014 ): Global Corporate Social Responsibility Report . Available at http :// www . nielsen . com / content / dam / nielsenglobal / apac / docs / reports / 2014 / Nielsen-Global-Corporate-Social-Responsibility-Report-June-2014 . pdf .
15 Pelzeter , A .; Bustamante , S .; Deckmann , A . et al ( 2015 ): Mitarbeiterrekrutierung und -bindung durch CSR : Erkenntnisse aus sechs Fallstudien . In : Working Papers of the Institute of Management Berlin at the Berlin School of Economics and Law .
_ Benevity ( 2018 ): Benevity Study Links Employee-Centric Corporate Goodness Programs to Big Gains in Retention . Available at https :// www . benevity . com / media / media-releases / benevity-study-links-employee-centric-corporate-goodness-programs-big-gains .
_ Qualtrics ( 2021 ): The power of purpose : how corporate social responsibility ( CSR ) influenced employee engagement in 2020 . Available at https :// www . qualtrics . com / de / research-center / csr-report-2021 /.
16 Qualtrics ( 2021 ): The power of purpose : how corporate social responsibility ( CSR ) influenced employee engagement in 2020 . Available at https :// www . qualtrics . com / de / research-center / csr-report-2021 /.
17 EU Platform on Sustainable Finance ( 2021 ): Draft Report by Subgroup 4 : Social Taxonomy . Available at https :// ec . europa . eu / info / sites / default / files / business _ economy _ euro / banking _ and _ finance / documents / sf-draft-report-social-taxonomy-july2021 _ en . pdf .
18 Essilor Luxottica ( 2021 ): 2020 Sustainability Report . Available at https :// www . essilorluxottica . com / sites / default / files / 2021-05 / ESSI _ RSE _ 2020 _ UK _ MEL . pdf .
19 Porter , M . E . und Kramer , M . R . ( 2011 ): Creating Shared Value : How to reinvent capitalism – and unleash a wave of innovation and growth . Harvard Business Review , January / February : 62 – 77 .
20 PR Newswire ( 2018 ): Working Capital Reaches Final Close of $ 25.2 million . Available at https :// www . prnewswire . com / news-releases / working-capital-reaches-final-close-of-25-5-million-300709145 . html .
21 EVPA ( 2021 ): Case Study Rabo Foundation . Available at https :// evpa . eu . com / uploads / publications / 210414-Collective-corporate-impact-strategies-to-scale-the-impact-of-a-societal-solution _ RaboFoundation . pdf .
22 Repsol ( 2019 ): Fundación Repsol launches a social impact investment fund . Available at https :// www . repsol . com / en / press-room / press-releases / 2019 / fundacion-repsol-launches-a-social-impact-investment-fund / index . cshtml
23 Pioneers Post & EVPA ( 2020 ): Ikea : How to survive and thrive as a social enterprise in our supply chain . Available at https :// www . pioneerspost . com / newsviews / 20200923 / ikea-how-survive-andthrive-social-enterprise-our-supply-chain .
24 SAP ( 2021 ): SAP Integrated Report 2020 . Available at https :// www . sap . com / integrated-reports / 2020 / en . html .
25 DHL ( 2021 ): GoHelp – Partnership with the United Nations in Disaster Management . Available at https :// www . dhl . com / de-en / home / about-us / sustainability / gohelp . html .
26 Siemens Stiftung ( 2021 ): Experimento – International STEM Education Programme . Available at https :// www . siemens-stiftung . org / en / projects / experimento /.
27 See 13 .
28 Feldman , D . und Alberg-Seberich , M . ( 2020 ): The Corporate Social Mind , S . 134 .
29 Bayer ( 2021 ): Sustainability Report 2020 . Available at https :// www . bayer . com / sites / default / files / 2021-02 / Bayer-Sustainability-Report-2020 . pdf .
30 BMW Foundation Herbert Quandt ( 2021 ): Impact Investing Report . Available at https :// bmw-foundation . org / de / publications / impact-investing-report-2020 /.
31 IKEA ( 2021 ): Annual Review FY20 – IKEA Social Entrepreneurship . Available at https :// gbl-sc9u2-prd-cdn . azureedge . net / - / media / ikeasocialentrepreneurship / ise-annual-review-fy20 . pdf ? rev = 006dce6024d646c38d91d1c17c3f4cf1 .
48