Skip to main content

2014 | OriginalPaper | Buchkapitel

Sustainability Reporting: A Challenge Worthwhile

verfasst von : Matthias S. Fifka

Erschienen in: Sustainable Entrepreneurship

Verlag: Springer Berlin Heidelberg

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Sustainability reporting (SR) is increasingly becoming a standard, especially among large companies, and the publication of a respective report can be considered a common business practice nowadays among multinational corporations. In a recent study, KPMG (2011) found that 95 % of the world’s largest 250 corporations issued such a report. 10 years earlier, only 45 % had done so (KPMG 2002). Moreover, SR has not only become a standard, it has also gradually been standardized with regard to the content disclosed. In 2011, already 80 % of the world’s largest 250 corporations applied the guidelines provided by the Global Reporting Initiative (GRI) for determining the contents of their reports.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat Aras, G., & Cowther, D. (2009). Corporate sustainability reporting: A study in disingenuity? Journal of Business Ethics, 87, 279–288.CrossRef Aras, G., & Cowther, D. (2009). Corporate sustainability reporting: A study in disingenuity? Journal of Business Ethics, 87, 279–288.CrossRef
Zurück zum Zitat Azzone, G., Brophy, M., Noci, G., Welford, R., & Young, W. (1997). A stakeholder’s view of environmental reporting. Long Range Planning, 30(5), 699–709.CrossRef Azzone, G., Brophy, M., Noci, G., Welford, R., & Young, W. (1997). A stakeholder’s view of environmental reporting. Long Range Planning, 30(5), 699–709.CrossRef
Zurück zum Zitat Backhaus-Maul, H. (2008). USA. In A. Habisch, R. Schmidpeter, & M. Neureiter (Eds.), Handbuch corporate citizenship – corporate social responsibility für manager. Berlin/Heidelberg: Springer Verlag (485–492). Backhaus-Maul, H. (2008). USA. In A. Habisch, R. Schmidpeter, & M. Neureiter (Eds.), Handbuch corporate citizenship – corporate social responsibility für manager. Berlin/Heidelberg: Springer Verlag (485–492).
Zurück zum Zitat Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17, 120–136.CrossRef Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17, 120–136.CrossRef
Zurück zum Zitat Chen, S., & Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87, 299–317.CrossRef Chen, S., & Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87, 299–317.CrossRef
Zurück zum Zitat Da Silva Monteiro, S. M., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17, 185–204.CrossRef Da Silva Monteiro, S. M., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17, 185–204.CrossRef
Zurück zum Zitat Dando, N., & Swift, T. (2003). Transparency and assurance: Minding the credibility gap. Journal of Business Ethics, 44, 195–200.CrossRef Dando, N., & Swift, T. (2003). Transparency and assurance: Minding the credibility gap. Journal of Business Ethics, 44, 195–200.CrossRef
Zurück zum Zitat Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Oxford: Capstone. Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Oxford: Capstone.
Zurück zum Zitat Fifka, M. S. (2011a). Corporate Citizenship in Deutschland und den USA – Gemeinsamkeiten und Unterschiede im gesellschaftlichen Engagement von Unternehmen und das Potential für einen transatlantischen Transfer. Wiesbaden: Gabler. Fifka, M. S. (2011a). Corporate Citizenship in Deutschland und den USA – Gemeinsamkeiten und Unterschiede im gesellschaftlichen Engagement von Unternehmen und das Potential für einen transatlantischen Transfer. Wiesbaden: Gabler.
Zurück zum Zitat Fifka, M. S. (2011b). Corporate responsibility reporting and its determinants in comparative perspective – a review of the empirical literature and a meta-analysis. Business Strategy and the Environment. doi:10.1002/bse.729. Fifka, M. S. (2011b). Corporate responsibility reporting and its determinants in comparative perspective – a review of the empirical literature and a meta-analysis. Business Strategy and the Environment. doi:10.​1002/​bse.​729.
Zurück zum Zitat Fifka, M. S., & Drabble, M. (2012). Focus and standardization of sustainability reporting – a comparative study of the United Kingdom and Finland. Business Strategy and the Environment. doi:10.1002/bse.1730. Fifka, M. S., & Drabble, M. (2012). Focus and standardization of sustainability reporting – a comparative study of the United Kingdom and Finland. Business Strategy and the Environment. doi:10.​1002/​bse.​1730.
Zurück zum Zitat Gray, R. (2002). The social accounting project and accounting, organizations and society: Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations, and Society, 27(7), 687–708.CrossRef Gray, R. (2002). The social accounting project and accounting, organizations and society: Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations, and Society, 27(7), 687–708.CrossRef
Zurück zum Zitat Gray, S. J., Radebaugh, L. H., & Roberts, C. B. (1990). International perceptions of cost constraints on voluntary information disclosures: A comparative study of U.K. and U.S. multinationals. Journal of International Business Studies, 21(4), 597–622.CrossRef Gray, S. J., Radebaugh, L. H., & Roberts, C. B. (1990). International perceptions of cost constraints on voluntary information disclosures: A comparative study of U.K. and U.S. multinationals. Journal of International Business Studies, 21(4), 597–622.CrossRef
Zurück zum Zitat Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures. Accounting, Auditing & Accountability Journal, 10(3), 325–364.CrossRef Gray, R., Dey, C., Owen, D., Evans, R., & Zadek, S. (1997). Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures. Accounting, Auditing & Accountability Journal, 10(3), 325–364.CrossRef
Zurück zum Zitat Hooghiemstra, R. (2000). Corporate communication and impression management – new perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27, 55–68.CrossRef Hooghiemstra, R. (2000). Corporate communication and impression management – new perspectives why companies engage in corporate social reporting. Journal of Business Ethics, 27, 55–68.CrossRef
Zurück zum Zitat Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals’ reporting practices. Business Strategy and the Environment, 17(1), 1–15.CrossRef Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals’ reporting practices. Business Strategy and the Environment, 17(1), 1–15.CrossRef
Zurück zum Zitat KPMG. (1993). International survey of environmental reporting 1993. n.p. KPMG. (1993). International survey of environmental reporting 1993. n.p.
Zurück zum Zitat KPMG (1997). International survey of environmental reporting 1996. Stockholm: KPMG. KPMG (1997). International survey of environmental reporting 1996. Stockholm: KPMG.
Zurück zum Zitat KPMG/WIMM (1999). International survey of environmental reporting. The Hague/Amsterdam: KPMG/WIMM. KPMG/WIMM (1999). International survey of environmental reporting. The Hague/Amsterdam: KPMG/WIMM.
Zurück zum Zitat KPMG (2002). International survey of corporate sustainability reporting 2002. De Meern: KPMG. KPMG (2002). International survey of corporate sustainability reporting 2002. De Meern: KPMG.
Zurück zum Zitat KPMG (2005). International survey of corporate responsibility reporting 2005. Amsterdam: KPMG. KPMG (2005). International survey of corporate responsibility reporting 2005. Amsterdam: KPMG.
Zurück zum Zitat KPMG (2008). International survey of corporate responsibility reporting 2008. Amsterdam: KPMG. KPMG (2008). International survey of corporate responsibility reporting 2008. Amsterdam: KPMG.
Zurück zum Zitat KPMG (2011). International survey of corporate responsibility reporting 2011. Amsterdam: KPMG. KPMG (2011). International survey of corporate responsibility reporting 2011. Amsterdam: KPMG.
Zurück zum Zitat Morhardt, J. E. (2010). Corporate social responsibility and sustainability reporting on the internet. Business Strategy and the Environment, 19, 436–452. Morhardt, J. E. (2010). Corporate social responsibility and sustainability reporting on the internet. Business Strategy and the Environment, 19, 436–452.
Zurück zum Zitat Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal, 21(2), 240–267.CrossRef Owen, D. (2008). Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Accounting, Auditing & Accountability Journal, 21(2), 240–267.CrossRef
Zurück zum Zitat Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15, 296–308.CrossRef Perrini, F., & Tencati, A. (2006). Sustainability and stakeholder management: The need for new corporate performance evaluation and reporting systems. Business Strategy and the Environment, 15, 296–308.CrossRef
Zurück zum Zitat Reynolds, M. A., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 87, 279–288. Reynolds, M. A., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 87, 279–288.
Zurück zum Zitat Schaltegger, S., & Burritt, R. (2006). Corporate sustainability accounting: A nightmare or a dream coming true? Business Strategy and the Environment, 15, 293–295.CrossRef Schaltegger, S., & Burritt, R. (2006). Corporate sustainability accounting: A nightmare or a dream coming true? Business Strategy and the Environment, 15, 293–295.CrossRef
Zurück zum Zitat Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45(4), 375–384.CrossRef Schaltegger, S., & Burritt, R. (2010). Sustainability accounting for companies: Catchphrase or decision support for business leaders? Journal of World Business, 45(4), 375–384.CrossRef
Zurück zum Zitat Spence, C. (2009). Social and environmental reporting and the corporate ego. Business Strategy and the Environment, 18, 254–265.CrossRef Spence, C. (2009). Social and environmental reporting and the corporate ego. Business Strategy and the Environment, 18, 254–265.CrossRef
Zurück zum Zitat Stanny, E., & Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15, 338–348.CrossRef Stanny, E., & Ely, K. (2008). Corporate environmental disclosures about the effects of climate change. Corporate Social Responsibility and Environmental Management, 15, 338–348.CrossRef
Zurück zum Zitat Ulrich, P. (2008). Corporate citizenship oder: Das politische Moment guter Unternehmensführung in der Bür-gergesellschaft. In H. Backhaus-Maul, C. Biederman, S. Nährlich, & J. Polterauer (Eds.), Corporate citizenship in Deutschland – Bilanz und Perspektiven (pp. 94–100). Wiesbaden: VS Verlag.CrossRef Ulrich, P. (2008). Corporate citizenship oder: Das politische Moment guter Unternehmensführung in der Bür-gergesellschaft. In H. Backhaus-Maul, C. Biederman, S. Nährlich, & J. Polterauer (Eds.), Corporate citizenship in Deutschland – Bilanz und Perspektiven (pp. 94–100). Wiesbaden: VS Verlag.CrossRef
Zurück zum Zitat Welford, R., & Gouldson, A. (1993). Environmental management and business strategy. London: Pitman. Welford, R., & Gouldson, A. (1993). Environmental management and business strategy. London: Pitman.
Zurück zum Zitat Yongvanich, K., & Guthrie, J. (2006). An extended performance reporting framework for social and environmental accounting. Business Strategy and the Environment, 15, 309–321.CrossRef Yongvanich, K., & Guthrie, J. (2006). An extended performance reporting framework for social and environmental accounting. Business Strategy and the Environment, 15, 309–321.CrossRef
Metadaten
Titel
Sustainability Reporting: A Challenge Worthwhile
verfasst von
Matthias S. Fifka
Copyright-Jahr
2014
Verlag
Springer Berlin Heidelberg
DOI
https://doi.org/10.1007/978-3-642-38753-1_16

Premium Partner