Issue 1-4/2018
Corporate social responsibility reporting
Content (11 Articles)
Mandatory CSR reporting—literature review and future developments in Germany
Maryna Gulenko
What’s wrong with integrated reporting? A systematic review
Josua Oll, Sabrina Rommerskirchen
Overcoming current practical challenges in sustainability and integrated reporting: insights from a Swiss field study
Fridolin Simon Brand, Verena Berger, Katharina Hetze, Jörg E. U. Schmidt, Marie-Christin Weber, Herbert Winistörfer, Claus-Heinrich Daub
Between mandatory and voluntary: non-financial reporting by German companies
Esther Hoffmann, Christian Dietsche, Christine Hobelsberger
Recent trends in sustainability reporting by German universities
Leyla Azizi, Colin Bien, Remmer Sassen
Impact measurement and the concept of materiality—new requirements and approaches for materiality assessments
Norbert Taubken, Tim Y. Feld
In search of materiality for nonfinancial information—reporting requirements of the Directive 2014/95/EU
Josef Baumüller, Michaela-Maria Schaffhauser-Linzatti
Transparency through CSR reporting—the case of Stuttgart Airport
Theresa Diehl, Rebekka Knauß
Die Gemeinwohl-Bilanz – Ein Instrument zur Bindung und Gewinnung von Mitarbeitenden und Kund*innen in kleinen und mittleren Unternehmen?
Niklas S. Mischkowski, Simon Funcke, Michael Kress-Ludwig, Klara H. Stumpf
Von Skeptikern, Sympathisanten und Zuschauern: Stakeholder-Typen und ihre Erwartungen an die Nachhaltigkeitsberichterstattung
Carolin Lehmann, Dorothea Ruziczka, Tamara Pöhlmann, Simone Huck-Sandhu