@misc{Blome2025, author = {Blome, Marcus}, title = {Nachhaltigkeitsziele in der externen Berichterstattung nach der CSRD: Konsequenzen f{\"u}r das Investitionscontrolling}, series = {Controller Magazin}, volume = {49}, journal = {Controller Magazin}, number = {3}, publisher = {Verlag f{\"u}r ControllingWissen}, issn = {1616-0495}, pages = {80 -- 85}, year = {2025}, subject = {Environmental, Social and Governance}, language = {de} } @article{GreilSchwarzStein2023, author = {Greil, Stefan and Schwarz, Christian and Stein, Stefan}, title = {ESG Value Creation from a Transfer Pricing Perspective}, series = {International Transfer Pricing Journal}, volume = {30}, journal = {International Transfer Pricing Journal}, number = {2}, publisher = {International Bureau of Fiscal Documentation}, issn = {2352-9172}, doi = {10.59403/csvtb1}, year = {2023}, abstract = {Achieving environmental, social and governance (ESG) targets has become one of the most important challenges for multinational enterprises (MNEs). However, ESG initiatives have received rather little attention so far from a transfer pricing perspective. This article explores how ESG initiatives can alter the existing value creation within MNEs from a transfer pricing perspective.}, subject = {Environmental, Social and Governance}, language = {en} }