Work 4.0 – Sustainability Reporting/ CSR/ IR-Integrated Reporting
As early as 1999, the Global Reporting Initiative (GRI) published the first guidelines for sustainability reporting. This has evolved from environmental reporting and also addresses social and economic aspects. An important question is: “Do companies feel socially responsible?” In addition to capital market companies with more than 500 employees who have a CSR report obligation from 2018, FPOs and NPOs are also addressed. A further development is integrated reporting (IR), a combination of classical financial reporting and non-financial aspects.
The ISÖ is researching the development of ,Work 4.0′. Regarding sustainability reporting, questions of structural and cultural change (organizational development, inclusion, migration and integration) are important through digitization and automation. In addition, the institute offers strategy advice for social entrepreneurs (social enterprises) on social economy and welfare and economic development. Issues such as the growth dependency of modern welfare states as well as the decoupling of income and labor through the process of automation are addressed.