CSR-Berichterstattung – ein Thema für den Mittelstand?

Coporate Social Responsibility

Als in Brüssel 2014 die EU-Richtlinie zur Offenlegung nicht-finanzieller Informationen verabschiedet wurde, haben es deutsche Verbandsvertreter mancherorts als Erfolg gefeiert, dass der Mittelstand von der zukünftig (ab 2017) geltenden CSR-Berichtspflicht verschont bleibt. Sie wird zunächst nur für solche Unternehmen von Relevanz sein, die mehr als 500 Mitarbeiter beschäftigen bzw. solche, die von grundsätzlichem öffentlichen Interesse sind – etwa Finanzdienstleister, Versicherungen und börsennotierte Unternehmen.

Keine Frage der Größe

Es stellt sich aber die Frage, ob die Freude über den abgewendeten „bürokratischen Aufwand“ nicht etwas zu kurz gesprungen ist und falsche Signale sendet. Fakt ist jedenfalls, dass die sozial-ökologischen Bedingungen und Auswirkungen unternehmerischer Tätigkeit in den vergangenen Jahren zunehmend in den Fokus gerückt sind. Sie beeinflussen unser Konsumverhalten, finden Berücksichtigung bei der Wahl des Arbeitsplatzes, gewinnen als Kriterien bei der Kapitalbeschaffung an Bedeutung und sind zudem auch ausschlaggebend für die gesamtgesellschaftliche Akzeptanz ökonomischen Handelns. Tatsächlich gibt es also für den Mittelstand gute Gründe dafür, sich mit CSR und einer entsprechenden Berichterstattung auseinanderzusetzen. Nicht zuletzt deswegen, weil mittelständische Zulieferer im Zweifel indirekt auch von der EU-Berichtspflicht betroffen sind. Denn wenn Einkaufsabteilungen von Großunternehmen gefordert sind, ihre Lieferketten unter Nachhaltigkeitsgesichtspunkten auszugestalten, sind Lieferanten ihrerseits gefragt, diesen Anforderungen gerecht zu werden.

Zeit für ein Umdenken

Nachhaltigkeit als Prinzip und Maßstab der Unternehmensführung zu implementieren, sollte also in erster Linie als Investition in die Zukunftsfähigkeit verstanden werden. So, wie es beispielsweise auch in den Förderaktivitäten im Rahmen der CSR-Strategie des Wirtschaftsministeriums NRW zum Ausdruck kommt. Unter einem solchen Blickwinkel ist auch die Berichterstattung längst keine Frage von gesetzlichen Vorgaben mehr. Dass ein geplanter Bericht zunächst eine gewisse Verunsicherung hervorruft, ist allerdings nachvollziehbar. Was ist relevant? In welcher Form und in welchem Umfang soll berichtet werden? Wie sollte der Prozess geplant werden?… Wer Neuland betritt, braucht eben erst einmal Orientierung. Davon sollten sich berichtswillige mittelständische Unternehmen nicht entmutigen lassen, denn mit den Leitlinien der Global Reporting Initiative (GRI) existiert ein praxiserprobtes Instrumentarium, das fortlaufend weiterentwickelt wird und als anerkannter Standard etabliert ist. Die GRI-Leitlinien dienen dabei nicht nur als Rahmen für die Berichtserstellung, sondern im Zweifel auch dazu, zunächst einmal die notwendigen Strukturen für ein CSR-Management überhaupt erst aufzubauen. Aber auch das wäre ja ein erster wichtiger Schritt in die richtige Richtung.

Zur ersten Orientierung für KMU hat die GRI unter dem Titel „Bereit für den Nachhaltigkeitsbericht“ eine Broschüre veröffentlicht, die Sie hier herunterladen können.


westwerk3 berät, entwickelt Strategien und realisiert Kommunikationslösungen für Kunden aus unterschiedlichen Branchen und Bereichen – online, offline und im Social Web. Wenn Sie Fragen zum Thema CSR haben oder mehr zur Planung und Realisation eines CSR-Berichts wissen möchten, nehmen Sie gerne Kontakt zu uns auf.

CSR-Berichterstattung – ein Thema für den Mittelstand?
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