How would Greta Thunberg invest? by https://padlet.com/jonasaust1/304vmepvt16l2in2 Thoughts on my master thesis en-us 2021-05-06 14:30:03 UTC 2021-05-13 19:50:21 UTC hello@padlet.com Sustainability Reporting in General jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498383433 2021-05-06 14:31:26 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498383433 Sustainability Reporting in the US jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498391976 2021-05-06 14:33:00 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498391976 Sustainability Reporting in the EU jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498392899 2021-05-06 14:33:10 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498392899 How can sustainability reporting be combined with financial statement analysis jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498559441 The aim of the thesis is to find a way to integrate an assessment of sustainability reporting into the balance sheet analysis.
And to examine the impact on the companies in the DAX 30.
To achieve this, a traditional financial statement analysis of the DAX 30 companies is carried out and then an integrated analysis.]]> 2021-05-06 15:04:54 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498559441 Approach jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498592924 The first step is to present the existing literature on sustainability reporting and the development in the EU and USA. In addition, the literature on financial statement analysis is analyzed.

Based on this, expert interviews will be conducted with the aim of identifying opportunities for integrating sustainability reporting into financial statement analysis. 

Finally, a balance sheet analysis with and without sustainability reporting of the DAX 30 companies will be conducted.]]> 2021-05-06 15:11:16 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1498592924 Profitability ratios jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508613604

Net operating assets
Return on equity

Return on total assets
Return on sales 
]]> 2021-05-10 11:28:39 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508613604 Approach jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508620367 For the balance sheet analysis of the DAX 30 companies, the following key figures are used.
To ensure a comparison of the companies, all values are z-standardized and the following valuation scheme is applied:
1 point for worse than one standard deviation
2 points for within one standard deviation 
3 points for better than one standard deviation]]> 2021-05-10 11:31:56 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508620367 Intensity and productivity indicators jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508632353 Materials ratio
Personnel expense ratio
Depreciation ratio
Ratio of other operating expenses
Cost of sales ratio
Selling expenses ratio
Research and development ratio
Cost of materials
Personnel expenses
Depreciation
Sales per employee
Revenue per capita]]> 2021-05-10 11:37:29 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508632353 Cash flow jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508639734 Cash flow from operations
Cash flow from financing
Cash flow from investment
Net cash flow]]> 2021-05-10 11:40:51 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508639734 Cash flow Ratio jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508643550 Cashflow turnover ratio

Financial Strength Ratios for Investment Analysis
Cash Flow to Debt Ratio


]]> 2021-05-10 11:42:34 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508643550 Capital structure jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508648009 Equity ratio
Debt-equity ratio
Proportion of pension provisions
Reserves ratio
Self-financing ratio
Coverage Ratio]]> 2021-05-10 11:44:28 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508648009 Investments jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508658750 Asset intensity
Labor intensity
Fixed assets intensity
Capital employed per employee
Capacity utilization
Investment ratio
Investment ratio as % of sales
Research and development intensity

Asset utilization rate
Depreciation rate
Risk management]]> 2021-05-10 11:49:06 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508658750 Key figures on growth and financing potential jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508664831 Growth rate
Investment coverage
Growth opportunities]]> 2021-05-10 11:51:34 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1508664831 Introductory questions jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514794230 Questions about profession, work experience, connection to financial statement analysis or sustainability reporting
                                        ]]> 2021-05-11 18:35:33 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514794230 Financial statement analysis jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514819197 1. What strategy do you follow in your analysis?
2. Do you only look at the last few months or do you go back further?
3. Which factors of the financial statement analysis are particularly important to you? E.g. cash flow, capital structure, debt ratio
4. Do you already take sustainability factors into account in your balance sheet analysis? 





]]> 2021-05-11 18:40:53 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514819197 Understanding sustainability jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514833419 1. What is a sustainable company for you?
2. How important are environmental and social aspects for you?
3. What is the importance of future capabilities for a sustainable company?
4. How important is sustainability for the future viability of a company?
5. Does sustainability secure the future viability of companies?
6. Besides sustainability, what factors influence the future viability of a company?
 

]]> 2021-05-11 18:44:19 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514833419 Sustainability reporting jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514850034 1. What is the importance of corporate sustainability reporting for you?
2. How should sustainability reporting be integrated into financial reporting?
3. How serious do you consider corporate sustainability reporting to be?
4. Do you think that sustainability reporting is a necessary obligation for the majority of companies?
5. How do you rate the quality of most sustainability reporting? 
6. Do you only consider the company or do you consider the entire supply chain?
7. Do you want standards for sustainability reporting?
8. How should the standards be designed?
9. To which companies should the standards apply?
10. Do you check sustainability reports?
11. Do you take seals into account when evaluating sustainability reporting?
12. Do you check the quality of the seals?
13. How do you communicate with companies whose seals do not correspond to the desired quality?
]]> 2021-05-11 18:48:30 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514850034 Sustainability reporting in the balance sheet analysis jonasaust1 https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514868634 1. Do you already consider sustainability reporting in your analysis?

2. How do you deal with companies that do not submit sustainability reports?

3. How do you take sustainability reporting into account in the balance sheet analysis?

4. How do you go about considering sustainability reporting in financial statement analysis?

5. Which factors of sustainability reporting do you pay particular attention to?

6. Focus on climate change or consider other factors such as working conditions, 

7. What role do soft facts and hard facts play in this?

8. Where do you see difficulties in taking sustainability reporting into account in the balance sheet analysis?

9. Was the consideration of all three sustainability dimensions a difficulty? 

10. How do you deal with the difficulties?
]]> 2021-05-11 18:53:03 UTC https://padlet.com/jonasaust1/304vmepvt16l2in2/wish/1514868634