Abstract
The European Commission has released a new directive concerning
sustainability reporting that must be implemented in thousands of companies by
2017. Many companies already report on sustainability. Thus, the question
emerges whether companies already fulfil the requirements for reasons of
legitimacy, signalling and authenticity, regardless of the new directive. A
multiple comparative case study of exemplary companies with triangulation
through qualitative expert interviews has been conducted. Business reports,
newspapers and interviews have been coded deductively and inductively. The
exemplary companies already fulfil the majority of the new requirements. The
result of the coding is a framework of five categories, namely, motives,
legitimacy, integration, signalling and authenticity. It has been identified that
motives have changed and sustainability reporting has developed into an
instrument for legitimacy. The implementation has become more standardised
and distinct signals have gained in significance to attain authenticity.
Originalsprache | Englisch |
---|---|
Seiten (von - bis) | 1-54 |
Seitenumfang | 54 |
Fachzeitschrift | ACRN Oxford Journal of Finance and Risk Perspectives |
Jahrgang | 6 |
Ausgabenummer | 1 |
Publikationsstatus | Veröffentlicht - Mai 2017 |
Schlagwörter
- impact reporting