Die drei ??? - Was steckt eigentlich hinter GRC, ESG und CSR

Akademische Weiterbildung im undurchsichtigen Feld der Unternehmensführung 4.0 mit GRC, ESG und CSR

Abstract

The megatrends of the 21st century, such as digitalization, data protection and data security, shortage of skilled workers, changing working environments and increased customer demands in terms of sustainability, are increasingly aimed at safeguarding the livelihood, legal security, risk management and stakeholder satisfaction. Moreover, the ever increasing demands of supervisory authorities regarding the security and quality of business processes, products and services increase the number and complexity of potential risks. Crises like the COVID-19 pandemic or cyber-attacks demonstrate that companies, government institutions, but also non-profit organizations like social clubs are still far from being adequately prepared for an emergency. Taking on a firefighting approach, i. e. only intervening once a damage becomes inevitable, kills valuable time, causes liquidity bottlenecks, and threatens livelihoods. A risk and business continuity management system can remedy this by making potential hazards and risks transparent and communicating them openly in order to be able to proactively target weak points. Therefore, the urgent question arises as to how effective risk, crisis, and compliance management can be professionally implemented under the aspects of environmental and corporate social responsibility (ESG / CSR) as practiced sustainability in the company, regardless of size and sales volume. Against the background of advancing digitalization, it is equally necessary to take these aspects into account and define appropriate measures.