Ostalo
Perception of Sustainability Reporting – an Attempt by Means of Eye-Tracking
Thorsten Litfin
; University of Applied Science Osnabrück, Lingen Campus, Germany
Gunther Meeh-Bunse
orcid.org/0000-0002-8546-2823
; University of Applied Science Osnabrück, Lingen Campus, Germany
Katja Luer
; University of Applied Science Osnabrück, Lingen Campus, Germany
Özlem Teckert
; University of Applied Science Osnabrück, Lingen Campus, Germany
Sažetak
Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public-interest preparers as well as their suppliers have been facing pressure in their reporting: Only financial reporting together with nonfinancial reporting on Corporate Social Responsibility (CSR) is said to achieve a comprehensive view of a company’s performance. Such reporting discloses amongst others social and environmental matters e.g. by means of a sustainability report. However, as there are different reporting types 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 positive-empirical methodology by using Eye-Tracking technology. In this first innovative joint attempt for approaching CSR quality by Eye-Tracking technology students act as subjects in order to develop hypothesis for future research after feedback from conference participants.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Ključne riječi
Hrčak ID:
251199
URI
Datum izdavanja:
31.10.2016.
Posjeta: 477 *