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Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach

Litfin Thorsten (), Meeh-Bunse Gunther (), Luer Katja () and Teckert Özlem ()
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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
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