@book { UmweltrisikenundJahresabschlu,
    title = "Umweltrisiken und Jahresabschluß",
    author = "Peter {Bartels}",
    year = "1992",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1080921"
}