News

Unsere wissenschaftlichen Mitarbeiter Michael Bruischütz und Andreas Horn haben jeweils einen neuen Beitrag veröffentlicht:

Bruischütz, Michael / Gerk, Alexander-Michael / Horn, Andreas (2025): Relevanz von Nachhaltigkeitskriterien im Kreditvergabeprozess. In: Zeitschrift für das gesamte Kreditwesen, 78 (17), S. 22-27.

Der vorliegende Artikel analysiert den Status quo der Integration von ökologischen, sozialen und Governance-Faktoren in den Kreditvergabeprozess von Banken. Kreditinstitute sind dazu angehalten, Nachhaltigkeitskriterien in ihre Risikobewertung einzubeziehen. Dabei ist es von Wichtigkeit, zu analysieren, wie diese Kriterien in den Phasen der Antragsstellung, Bonitätsprüfung, Bewertung von Sicherheiten, Konditionenbestimmung und Kreditüberwachung berücksichtigt werden. Für die Kreditinstitute stellen sich viele Herausforderungen bei der systematischen und quantitativen Erfassung von Nachhaltigkeitskriterien im Kreditprozess. Die Autoren sehen eine zentrale Herausforderung für die Banken in den kommenden Jahren. (Red.)

Horn, Andreas et al. (2025): Sustainability in the German economy – A comparison of understanding, measures and reporting between SMEs and large companies. Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), No. 2025-01, Bayreuth. (Abrufbar unter: https://www.econstor.eu/handle/10419/325597)

Sustainability and non-financial risk management are becoming increasingly important for German companies due to climate change and new regulations. However, it is unclear how well companies of varying sizes are prepared to handle the increasing pressure to adapt. While large companies are obliged to publish a sustainability report due to regulatory requirements such as the CSRD, there is no direct obligation for SMEs. Nevertheless, due to external pressure from stakeholders and information requirements of large companies, SMEs increasingly have to address the issue of sustainability. This raises the question as to how far large companies and SMEs have progressed in implementing sustainability, how the costs and benefits of this adaptation process can be compared and what differences can be identified between the two company sizes. Our study is based on a June 2023 survey of 120 companies and provides an overview of the current state of sustainability management in German companies. Further, our results show that large companies have a broader understanding of sustainability than SMEs. In addition, most large companies already implement and report on sustainability measures. Overall, we observe that there is a link between understanding sustainability, implementing sustainability measures and sustainability reporting.