Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Sciendo
2017-03-01
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| Series: | Business Systems Research |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/bsrj-2017-0003 |
| _version_ | 1811342244414750720 |
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| author | Litfin Thorsten Meeh-Bunse Gunther Luer Katja Teckert Özlem |
| author_facet | Litfin Thorsten Meeh-Bunse Gunther Luer Katja Teckert Özlem |
| author_sort | Litfin Thorsten |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T19:08:13Z |
| format | Article |
| id | doaj.art-901d0f7924044c95b09ab1e550b9d86a |
| institution | Directory Open Access Journal |
| issn | 1847-9375 |
| language | English |
| last_indexed | 2024-04-13T19:08:13Z |
| publishDate | 2017-03-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Business Systems Research |
| spelling | doaj.art-901d0f7924044c95b09ab1e550b9d86a2022-12-22T02:33:55ZengSciendoBusiness Systems Research1847-93752017-03-0181304210.1515/bsrj-2017-0003bsrj-2017-0003Corporate Social Responsibility Reporting – a Stakeholder’s Perspective ApproachLitfin Thorsten0Meeh-Bunse Gunther1Luer Katja2Teckert Özlem3University of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Osnabrueck, GermanyUniversity of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Osnabrueck, GermanyUniversity of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Osnabrueck, GermanyUniversity of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Osnabrueck, GermanyBackground: 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.https://doi.org/10.1515/bsrj-2017-0003sustainability reportinginformation qualityeye-trackingstakeholder perception |
| spellingShingle | Litfin Thorsten Meeh-Bunse Gunther Luer Katja Teckert Özlem Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach Business Systems Research sustainability reporting information quality eye-tracking stakeholder perception |
| title | Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach |
| title_full | Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach |
| title_fullStr | Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach |
| title_full_unstemmed | Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach |
| title_short | Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach |
| title_sort | corporate social responsibility reporting a stakeholder s perspective approach |
| topic | sustainability reporting information quality eye-tracking stakeholder perception |
| url | https://doi.org/10.1515/bsrj-2017-0003 |
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