EconPapers    
Economics at your fingertips  
 

Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach

Litfin Thorsten (), Meeh-Bunse Gunther (), Luer Katja () and Teckert Özlem ()
Additional contact information
Teckert Özlem: University of Applied Science Osnabrueck, Faculty of Management, Culture and Technology (Lingen Campus), Osnabrueck, Germany

Business Systems Research, 2017, vol. 8, issue 1, 30-42

Abstract: 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.

Keywords: sustainability reporting; information quality; eye-tracking; stakeholder perception (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)
https://www.degruyter.com/view/j/bsrj.2017.8.issue ... -0003.xml?format=INT (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bit:bsrysr:v:8:y:2017:i:1:p:30-42:n:3

Access Statistics for this article

Business Systems Research is currently edited by Mirjana Pejić Bach

More articles in Business Systems Research from Sciendo
Bibliographic data for series maintained by Peter Golla ().

 
Page updated 2018-08-30
Handle: RePEc:bit:bsrysr:v:8:y:2017:i:1:p:30-42:n:3