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ARTICLE · 27 JULY 2022

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ESG Und Das Personalmanagement

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Marcel Hörauf Dr. Hagen Köckeritz, LLM oec. int. Dr. Guido Zeppenfeld, LLM (University of Essex)

GermanyEmployment and HR
Marcel Hörauf
Marcel Hörauf
Hagen Köckeritz
Hagen Köckeritz
Guido Zeppenfeld, LLM
Guido Zeppenfeld, LLM
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I. Einleitung

Der Begriff ESG (Environment Social Governance) ist in aller Munde. In den Wirtschaftsteilen der Tagespresse liest man beinahe täglich, dass ESG zunehmend ein zentrales Thema für Unternehmen – sowohl in der Finanzbranche als auch in der Realwirtschaft – sei. In regulatorischer Hinsicht schreitet die EU im weltweiten Vergleich voran. Der Grund dafür ist die umfassende politische Nachhaltigkeits-agenda der EU, die sich letztlich darauf fokussiert, die Privatwirtschaft auf ökologische und soziale Nachhaltigkeitsziele hin auszurichten. Der bisherige Schwerpunkt dieser regulatorischen Initiativen lag auf dem Konzept des sustainable finance, welches auf der Grundannahme fußt, die entsprechende Ausrichtung privater Finanzströme sei der effizienteste Weg zur Erreichung von politisch gesetzten Umwelt- und Sozialzielen. Damit korrespondierend wird die EU-Strategie für soziale Verantwortung in Unternehmen bereits seit Jahren durch regulatorische Vorgaben zu

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