Non-financial reporting with an emphasis on environmental reporting

Abstract

The impact on the environment coming from corporate activities increases constantly due to the human demand for growth. The environment and its overall health are extremely hard to measure due to a natural lack of uninterrupted and undisturbed laboratory conditions. In the last years, the strain on a group of corporations intensified not only coming from national but also from international institutions such as the United Nations and its subdivisions or the Global Reporting Initiative. Taking actions and improving the negative trend of more and more pollution can only efficiently be done when there is an appropriate evaluation of the state of the a rt. Particularly in the chemical and pharmaceutical industry, the documentation of the hazardous substances is of greatest importance. Therefore, this thesis will analyze the most recent developments of pharmaceutical chemicals in the environment. Moreover, the documentation of methods and substances as well as primary and secondary reactions needs to be supervised and set into a comparable framework. In an international setting, the approach to have international standards can be a positive remark. Consequently, there will be an analysis of how the technical approach of environmental documentation, the environmental reporting developed in a multinational company. This analysis will correspondingly investigate the development of the environmental report in the light of the emerging integrated report.