A comparative study on the scope and quality of the sustainability reporting of the TecDAX30 companies

Avo Schönbohm and Ulrike Hoffmann

No 18, Beiträge zur Controlling-Forschung from Rheinland-Pfälzische Technische Universität Kaiserslautern-Landau (RPTU), Lehrstuhl für Unternehmensrechnung und Controlling

Abstract: This paper examines the current practice in sustainability reporting among the German TecDAX 30 companies on the basis of their published sustainability reports for 2009. A scoring-system has been developed with 74 indicators, based on the international Reporting Guidelines of the Global Reporting Initiative. The examination of the reports shows that nearly half of TecDAX companies did not publish any data about aspects of sustainability and most of the remaining companies did not publish meaningful and complete reports.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:tukbcf:18

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