IDEAS home Printed from https://ideas.repec.org/a/spr/sumafo/v26y2018i1d10.1007_s00550-018-0470-2.html
   My bibliography  Save this article

Von Skeptikern, Sympathisanten und Zuschauern: Stakeholder-Typen und ihre Erwartungen an die Nachhaltigkeitsberichterstattung
[Sceptic, sympathizer or spectator? A typology of stakeholders and their expectations regarding sustainability reporting]

Author

Listed:
  • Carolin Lehmann

    (Hochschule Pforzheim)

  • Dorothea Ruziczka

    (Hochschule Pforzheim)

  • Tamara Pöhlmann

    (Hochschule Pforzheim)

  • Simone Huck-Sandhu

    (Hochschule Pforzheim)

Abstract

Zusammenfassung Mit dem verstärkten ökologischen, sozialen und ökonomischen Engagement von Organisationen hat auch die Nachhaltigkeitskommunikation an Bedeutung gewonnen. Ziel der Nachhaltigkeitsberichterstattung ist es, Transparenz über Nachhaltigkeitsengagements zu schaffen. Für eine Organisation ist es unter Reputationsgesichtspunkten sinnvoll, aktiv über ihr Engagement zu kommunizieren. Nachhaltigkeit wird aber auch von den Stakeholdern selbst immer häufiger eingefordert. Der Schwerpunkt der Kommunikationsforschung liegt bis dato vor allem auf Studien zur unternehmerischen Perspektive, wohingegen die Rezipientenperspektive eher weniger Aufmerksamkeit erfahren hat. Der vorliegende Beitrag geht der Frage nach, welche Erwartungen Stakeholder an die Nachhaltigkeitsberichterstattung haben. Ausgehend von einer Literaturanalyse werden acht Erwartungskategorien gebildet und im Rahmen einer Q‑Studie unter Studierenden, ergänzt um einen begleitenden Fragebogen, empirisch geprüft. Die Erhebung identifizierte individuelle Erwartungen und deren Zusammenwirken in Erwartungsprofilen, aus denen sich drei idealtypische Stakeholder-Typen ergeben.

Suggested Citation

  • Carolin Lehmann & Dorothea Ruziczka & Tamara Pöhlmann & Simone Huck-Sandhu, 2018. "Von Skeptikern, Sympathisanten und Zuschauern: Stakeholder-Typen und ihre Erwartungen an die Nachhaltigkeitsberichterstattung [Sceptic, sympathizer or spectator? A typology of stakeholders and thei," NachhaltigkeitsManagementForum | Sustainability Management Forum, Springer, vol. 26(1), pages 133-144, December.
    • Handle: RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0470-2
    DOI: 10.1007/s00550-018-0470-2
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s00550-018-0470-2
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s00550-018-0470-2?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Myria Allen, 2016. "Strategic Communication for Sustainable Organizations," CSR, Sustainability, Ethics & Governance, Springer, edition 127, number 978-3-319-18005-2, September.
    2. Manfred Bruhn & Anja Zimmermann, 2017. "Integrated CSR Communications," CSR, Sustainability, Ethics & Governance, in: Sandra Diehl & Matthias Karmasin & Barbara Mueller & Ralf Terlutter & Franzisca Weder (ed.), Handbook of Integrated CSR Communication, pages 3-21, Springer.
    3. Claus Strue Frederiksen, 2017. "Public Interests and Corporate Obligations: The Challenge from Consequentialism," CSR, Sustainability, Ethics & Governance, in: Stephen Vertigans & Samuel O. Idowu (ed.), Corporate Social Responsibility, chapter 0, pages 67-82, Springer.
    4. Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh, 2017. "Assessing social and environmental performance through narrative complexity in CSR reports," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(2), pages 166-178.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Elizabeth L. Petrun Sayers & Christopher A. Craig & Emily Skonicki & Grace Gahlon & Susan Gilbertz & Song Feng, 2021. "Evaluating STEM-Based Sustainability Understanding: A Cognitive Mapping Approach," Sustainability, MDPI, vol. 13(14), pages 1-23, July.
    2. Jaime-Andres Correa-Garcia & Maria-Antonia Garcia-Benau & Emma Garcia-Meca, 2018. "CSR Communication Strategies of Colombian Business Groups: An Analysis of Corporate Reports," Sustainability, MDPI, vol. 10(5), pages 1-19, May.
    3. Lu Zhang & Yuan George Shan & Millicent Chang, 2021. "Can CSR Disclosure Protect Firm Reputation During Financial Restatements?," Journal of Business Ethics, Springer, vol. 173(1), pages 157-184, September.
    4. Nicola Raimo & Filippo Vitolla & Valentina Minutiello & Arcangelo Marrone & Patrizia Tettamanzi, 2022. "Readability of integrated reports: Evidence from worldwide adopters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(3), pages 524-534, May.
    5. Baabdullah, Abdullah M. & Alalwan, Ali Abdallah & Algharabat, Raed S. & Metri, Bhimaraya & Rana, Nripendra P., 2022. "Virtual agents and flow experience: An empirical examination of AI-powered chatbots," Technological Forecasting and Social Change, Elsevier, vol. 181(C).
    6. Christina Deselaers & Alina Dahmen & Sonia Lippke, 2022. "Impact of the COVID-19 Pandemic on CSR Activities of Healthcare Providers," IJERPH, MDPI, vol. 20(1), pages 1-27, December.
    7. Ruixi Long & Shuyang Jia, 2023. "Foreground or background my social responsibility: impact of the trade war on the readability of corporate social responsibility disclosures," Information Technology and Management, Springer, vol. 24(1), pages 79-97, March.
    8. Tong Sheng & Bingquan Fang & Xiaoqian Lu & Xingheng Shi & Chaohai Shen & Xiaolan Zhou, 2022. "The Relationship between Corporate Social Responsibility, Global Investment, and Equity Incentives," Sustainability, MDPI, vol. 14(23), pages 1-27, December.
    9. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
    10. Mousa, Gehan A. & Elamir, Elsayed A.H. & Hussainey, Khaled, 2022. "The effect of annual report narratives on the cost of capital in the Middle East and North Africa: A machine learning approach," Research in International Business and Finance, Elsevier, vol. 62(C).
    11. Rendani Mavis Matakanye & Huibrecht Margaretha van der Poll & Binganidzo Muchara, 2021. "Do Companies in Different Industries Respond Differently to Stakeholders’ Pressures When Prioritising Environmental, Social and Governance Sustainability Performance?," Sustainability, MDPI, vol. 13(21), pages 1-22, October.
    12. Malgorzata Wegrzynska, 2021. "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 1180-1193.
    13. Hua Yu & Muhammad Salman Shabbir & Naveed Ahmad & Antonio Ariza-Montes & Alejandro Vega-Muñoz & Heesup Han & Miklas Scholz & Muhammad Safdar Sial, 2021. "A Contemporary Issue of Micro-Foundation of CSR, Employee Pro-Environmental Behavior, and Environmental Performance toward Energy Saving, Carbon Emission Reduction, and Recycling," IJERPH, MDPI, vol. 18(10), pages 1-15, May.
    14. Susana Garrido Azevedo & Helena Carvalho & Luís M. Ferreira & João C. O. Matias, 2017. "A proposed framework to assess upstream supply chain sustainability," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(6), pages 2253-2273, December.
    15. Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
    16. Ali Uyar & Mehmet Ali Koseoglu & Cemil Kuzey & Abdullah S Karaman, 2023. "Does firm strategy influence corporate social responsibility and firm performance? Evidence from the tourism industry," Tourism Economics, , vol. 29(5), pages 1272-1301, August.
    17. Ehsan Poursoleyman & Gholamreza Mansourfar & Mohammad Kabir Hassan & Saeid Homayoun, 2024. "Did Corporate Social Responsibility Vaccinate Corporations Against COVID-19?," Journal of Business Ethics, Springer, vol. 189(3), pages 525-551, January.
    18. Yusuf Babatunde Adeneye & Setareh Fasihi & Ines Kammoun & Khaldoon Albitar, 2024. "Does earnings management constrain ESG performance? The role of corporate governance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 69-92, March.
    19. Gabriel Paradis & Eduardo Schiehll, 2021. "ESG Outcasts: Study of the ESG Performance of Sin Stocks," Sustainability, MDPI, vol. 13(17), pages 1-18, August.
    20. Philip Teng Lin & Yanhui Jin & Fei Gao & Ruifeng Yang & Qian Lin, 2023. "Institutional Investors, CSR Report Readability and the Moderating Role of ESG Performance," SAGE Open, , vol. 13(4), pages 21582440231, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sumafo:v:26:y:2018:i:1:d:10.1007_s00550-018-0470-2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.