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(CSR) Disclosure / Auditing

The disclosure and auditing of cooperatives, as part of a broader corporate governance, represent another institutionally oriented area of focus at the ifG Marburg. This field is currently undergoing significant change due to the introduction of comprehensive sustainability reporting requirements and is, moreover, continually shaped by national and international regulatory efforts. In this context, the ifG Marburg’s work centers on the following key areas:

• International Financial Reporting (Interpretation/implementation of requirements relevant to cooperatives)
• Corporate Governance Structures & Disclosure (including the development of appropriate regulatory measures)
• Regulation of Auditing/Assurance (Interpretation/implementation of regulations relevant to cooperatives)
• Auditors' Decision-Making Behavior (in the context of different regulatory frameworks)