A KPI based study on the scope and quality of sustainability reporting by the DAX30 companies

Joris Greiwe and Avo Schönbohm

No 64, Working Papers from Berlin School of Economics and Law, Institute of Management Berlin (IMB)

Abstract: This paper analyses the scope and the quality of the sustainability reporting of the DAX30 companies with the help of comparable Key Performance Indicators (KPIs) and a presentation of the general characteristics of the published reports with focus on the topics sustainability and sustainable actions. Whereas other recent studies have concentrated on more general information like the number of published reports, their frequency as well as the number of external audited reports, a research gap exists in the identification of the priorities and weighting of the sustainability perspectives within the communication to the companies' stakeholders. The empirical analysis suggests that the DAX30 companies recognize the increasing importance of sustainability in their communication with the stakeholders. Differences were found in the reporting of the companies' sustainable actions. Possible reasons for this could be the different importance attached to the topic within the companies and their surroundings, their business activities, the required information by their different stakeholders but also the degree of performance of sustainability.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:imbwps:64

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