nach oben

Erschienen in:

2011 | OriginalPaper | Buchkapitel

14. Corporate Sustainability Reporting

verfasst von : Christian Herzig, Stefan Schaltegger

Erschienen in: Sustainability Communication

Verlag: Springer Netherlands

Einloggen

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

search-config

KI-gestützte Suche

Aus

Abstract

This chapter introduces the goals and benefits that are motivating companies to report on their sustainability activities and provides an overview of the historical development of sustainability reporting over recent decades. The presentation of challenges in sustainability reporting is followed by a critical appraisal of approaches to overcome these problems. The authors suggest a double-path approach which combines the strategic inside-out approach of performance measurement and management with the outside-in approach of adopting to the external requirements and conclude with consequences for the field of sustainability communication.

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!

Jetzt informieren

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!

Jetzt informieren

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!

Jetzt informieren

Vorheriges Kapitel Communicating Sustainable Consumption

Nächstes Kapitel Computer Support for Cooperative Sustainability Communication

Adams, C., & Frost, G. (2006). Accessibility and functionality of the corporate web site: Implications for sustainability reporting. Business Strategy and the Environment, 15, 275–287.CrossRef

Adams, C., & Narayanan, V. (2007). The ‘standardization’ of sustainability reporting. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 70–85). London: Routledge.

Bebbington, J., Brown, J., Frame, B., & Thomson, I. (2007). Theorizing engagement: The potential of a critical dialogic approach. Accounting, Auditing and Accountability Journal, 20, 356–381.CrossRef

Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing and Accountability Journal, 21, 337–361.CrossRef

Buhr, N. (2007). Histories of and rationales for sustainability reporting. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 57–69). London: Routledge.CrossRef

Bundesumweltministerium (BMU) (German Federal Ministry for the Environment). (2007). EMAS. Von der Umwelterklärung zum Nachhaltigkeitsbericht (EMAS. From the environmental statement to the sustainability report; only available in German). Berlin: BMU.

Crane, A., & Livesey, S. (2003). Are you talking to me? Stakeholder communication and the risks and rewards of dialogue. In J. Andriof, S. Waddock, B. Husted, & S. S. Rhaman (Eds.), Unfolding stakeholder thinking 2. Relationships, communication, reporting and performance (pp. 39–52). Sheffield: Greenleaf.

Deegan, C. (2002). The legitimising effect of social and environmental disclosures: A theoretical foundation. Accounting, Auditing and Accountability Journal, 15, 282–311.CrossRef

Dierkes, M., & Antal, B. (1985). The usefulness and use of social reporting information. Accounting, Organizations and Society, 10, 29–34.CrossRef

ECC Kohtes Klewes. (2003). Global stakeholder report 2003. Shared values? The First World-Wide stakeholder survey on non-financial reporting. Bonn: ECC Group.

European Union (EU). (2003). Directives 2003/51/EC of the European Parliament and of the Council of 18 June 2003 amending Directives 78/660/EEC, 83/349/EEC, 86/635/EEC and 91/674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance undertakings. Official Journal of the European Union, 17th July 2003.

Fombrun, C. (1996). Reputation: Realizing value from the corporate image. Boston: Harvard Business Press.

Global Reporting Initiative (GRI). (2004). High 5! Communicating your business success through sustainability reporting. A guide for small and not-so-small businesses. Amsterdam: GRI.

Global Reporting Initiative (GRI). (2006). Sustainability reporting guidelines 2006. Amsterdam: GRI.

Gond, J.-P., & Herrbach, O. (2006). Social reporting as an organisational learning tool? A theoretical framework. Journal of Business Ethics, 65, 359–371.CrossRef

Gray, R. H. (2006). Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting, Auditing and Accountability Journal, 19, 793–819.CrossRef

Gray, R. H., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal, 8, 47–77.CrossRef

Gunningham, N., & Grabosky, P. (1998). Smart regulation: Designing environmental policy. Oxford: Oxford University Press.

Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: Emerging trends in accountability and theory. Accounting and Business Research, 19, 343–352.

Hemmer, E. (1996). Sozialbilanzen. Das Scheitern einer gescheiterten Idee [Social reporting]. The failure of a failed idea. Arbeitgeber, 23, 796–800.

Herzig, C., & Godemann, J. (2010). Internet-supported sustainability reporting: Developments in Germany. Management Research Review, 33, 1064–1082.CrossRef

Herzig, S., & Schaltegger, S. (2006). Corporate sustainability reporting: An overview. In S. Schaltegger, M. Bennett, & R. Burritt (Eds.), Sustainability accounting and reporting (pp. 301–324). Berlin: Springer.CrossRef

Hesse, A. (2010). SD-KPI Standard 2010–2014. Sustainable development key performance indicators: Minimum reporting standard for relevant sustainability information in annual reports/management commentaries of 68 industries. Münster: Sustainable Development Management.

International Institute for Industrial Environmental Economics (IIIEE). (2002). Corporate environmental reporting. Review of policy action in Europe. Lund: IIIEE.

Isenmann, R. (2005). Corporate sustainability reporting: A case for the internet. In L. Hilty, E. Seifert, & R. Treibert (Eds.), Information systems for sustainable development (pp. 164–212). Hershey: Idea Group.

Kolk, A. (2004). A decade of sustainability reporting: Developments and significance. International Journal for Environmental and Sustainable Development, 3, 51–64.CrossRef

Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19, 182–198.

KPMG International. (2008). KPMG international survey of corporate responsibility reporting 2008. Amsterdam: KPMG.

Laine, M. (2005). Meanings of the term ‘sustainable development’ in Finnish corporate disclosures. Accounting Forum, 29, 395–413.CrossRef

Larrinaga, C., Carrasco, F., Correa, C., Llena, F., & Moneva, J. M. (2002). Accountability and accounting regulation: the case of the Spanish environmental disclosure standard. European Accounting Review, 11, 723–740.CrossRef

Leipziger, D. (2010). The corporate responsibility code book. Sheffield: Greenleaf.

Morhardt, J. E. (2010). Corporate social responsibility and sustainability reporting on the internet. Business Strategy and the Environment, 19, 436–452.

Owen, D., & O’Dwyer, B. (2008). Corporate social responsibility: The reporting and assurance dimension. In A. Crane, A. McWilliams, J. Moon, & D. S. Siegel (Eds.), The Oxford handbook of corporate social responsibility (pp. 384–409). New York: Oxford University Press.CrossRef

Owen, D., Gray, R. H., & Bebbington, J. (1997). Green accounting: Cosmetic irrelevance of radical agenda for change. Asia-Pacific Journal of Accounting, 4, 175–198.

Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17, 595–612.CrossRef

Schaltegger, S. (1997). Information costs, quality of information and stakeholder involvement. Eco-Management and Auditing, 4(3), 87–97.CrossRef

Schaltegger, S., & Sturm, S. (1990). Ökologische Rationalität [Ecological rationality]. Die Unternehmung, 44, 273–290.

Schaltegger, S., & Wagner, M. (2006). Integrative management of sustainability performance, measurement and reporting. International Journal of Accounting, Auditing and Performance Evaluation, 3, 1–19.

Schmidheiny, S. (1992). Changing course: A global business perspective on development and the environment. Cambridge: MIT Press.

Spence, C., & Gray, R. H. (2007). Social and environmental reporting and the business case. Research Report 98. London: Association of Chartered Certified Accountants.

SustainAbility, & UNEP. (2002). Trust us. The global reporters. 2002 survey of corporate sustainability reporting. London: SustainAbility.

Tilt, C. A. (2007). External stakeholders’ perspectives on sustainability reporting. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 104–126). London: Routledge.CrossRef

Tinker, T., Lehman, C., & Neimark, M. (1991). Falling down the hole in the middle of the road: Political quietism in corporate social reporting. Accounting, Auditing and Accountability Journal, 4, 28–54.

Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure and economic performance of U.S. firms. Academy of Management Review, 10, 540–557.

Unerman, J. (2007). Stakeholder engagement and dialogue. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability accounting and accountability (pp. 86–103). London: Routledge.CrossRef

Unerman, J., & Bennett, M. (2004). Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony? Accounting, Organizations and Society, 29, 685–707.CrossRef

United Nations Environment Programme (UNEP), KPMG Advisory N.V., Global Reporting Initiative (GRI) & Unit for Corporate Governance in Africa. (2010). Carrots and sticks – promoting transparency and sustainability. An update on trends in voluntary and mandatory approaches to sustainability reporting. UNEP, KPMG, GRI & Unit for Corporate Governance in Africa.

World Business Council for Sustainable Development (WBCSD). (2002). Sustainable development reporting. Striking the balance. Geneva: WBCSD.

Titel: Corporate Sustainability Reporting
verfasst von: Christian Herzig
Stefan Schaltegger
Verlag: Springer Netherlands
Buch: Sustainability Communication
Print ISBN: 978-94-007-1696-4

Electronic ISBN: 978-94-007-1697-1

Copyright-Jahr: 2011
DOI: https://doi.org/10.1007/978-94-007-1697-1_14

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

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

Springer Professional "Wirtschaft+Technik"

Springer Professional "Technik"

Springer Professional "Wirtschaft"