Izvorni znanstveni članak
https://doi.org/10.1515/bsrj-2017-0003
Corporate Social Responsibility Reporting - a Stakeholder`s Perspective Approach
Thorsten Litfin
; University of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Germany
Gunther Meeh-Bunse
; University of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Germany
Katja Luer
; University of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Germany
Özlem Teckert
; University of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Germany
Sažetak
Background: International financial reporting standards have constantly been facing fast-growing significant development. This has mainly been driven by the aim of better serving the needs of the investors. Awareness that corporate financial reporting provides short-sighted information and measures has been rising among politicians, in the society and on the financial markets. Therefore, Corporate Social Responsibility (CSR) reporting as a form of non-financial reporting has made it to limelight. Various reporting types developed, but the type of reporting is hardly codified. Objective: The goal of this paper is to identify the superior CSR reporting type from a stakeholder's perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply a positive-empirical methodology. Methods/Approach: In this first innovative joint attempt, eye-tracking technology is combined with a questionnaire for approaching CSR quality. Results: This study demonstrates the validity of the used methodology for the analysis of search and information browsing behavior in various types of sustainability reports. Conclusions: Overall our findings indicate that the reporting type "reference sustainability report" may not be advisable from a stakeholder’s perspective.
Ključne riječi
sustainability reporting; information quality; eye-tracking; stakeholder perception
Hrčak ID:
180558
URI
Datum izdavanja:
1.6.2017.
Posjeta: 1.322 *