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Paving the way for sustainability communication: evidence from a Swiss study

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  • Ylva Stiller
  • Claus‐Heinrich Daub

Abstract

This paper presents and compares the outcomes of an annually repeated project, assessing the corporate reporting practice in the 250 largest Swiss companies, over a time frame of three years (2003–2005). Focusing on the quantitative and qualitative corporate sustainability disclosure, the study attempts a review of the Swiss corporate reporting practice by using a benchmark approach, as an alternative to content analysis, in order to supply best‐practice examples for companies and open the door towards a more dialogical approach. Supported by the findings of Kolk, Gray, Unerman etc. as well as critique aired by Thomson and Bebbington and by Solomon and Darby, the study and its results are discussed and reflected upon in a conceptual and practical context. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Ylva Stiller & Claus‐Heinrich Daub, 2007. "Paving the way for sustainability communication: evidence from a Swiss study," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 474-486, November.
    • Handle: RePEc:bla:bstrat:v:16:y:2007:i:7:p:474-486
    DOI: 10.1002/bse.599
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    References listed on IDEAS

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    Cited by:

    1. Azlan Amran & Say Keat Ooi & Riduan Toani Mydin & S. Susela Devi, 2015. "The Impact of Business Strategies on Online Sustainability Disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 24(6), pages 551-564, September.
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    3. Alexander Bergmann & Peter Posch, 2018. "Mandatory Sustainability Reporting in Germany: Does Size Matter?," Sustainability, MDPI, vol. 10(11), pages 1-20, October.
    4. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
    5. Despina Galani & Efthymios Gravas & Antonios Stavropoulos, 2012. "Company Characteristics and Environmental Policy," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 236-247, May.
    6. J. Emil Morhardt, 2009. "General Disregard for Details of GRI Human Rights Reporting by Large Corporations," Global Business Review, International Management Institute, vol. 10(2), pages 141-158, July.
    7. Theofanis Karagiorgos, 2010. "Corporate Social Responsibility and Financial Performance: An Empirical Analysis on Greek Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 85-108.
    8. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    9. Azlan Amran & Roszaini Haniffa, 2011. "Evidence in development of sustainability reporting: a case of a developing country," Business Strategy and the Environment, Wiley Blackwell, vol. 20(3), pages 141-156, March.
    10. Peter Seele & Lucia Gatti, 2017. "Greenwashing Revisited: In Search of a Typology and Accusation‐Based Definition Incorporating Legitimacy Strategies," Business Strategy and the Environment, Wiley Blackwell, vol. 26(2), pages 239-252, February.
    11. Wei Li & Weining Li & Veikko Seppänen & Timo Koivumäki, 2022. "How and when does perceived greenwashing affect employees' job performance? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1722-1735, September.
    12. Sylvie Berthelot & Michel Coulmont & Kim Thibault, 2013. "Sustainability Content on Oil and Gas Company Websites," Business and Management Research, Business and Management Research, Sciedu Press, vol. 2(1), pages 94-103, March.
    13. Wei Li & Weining Li & Veikko Seppänen & Timo Koivumäki, 2023. "Effects of greenwashing on financial performance: Moderation through local environmental regulation and media coverage," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 820-841, January.
    14. Matthias S. Fifka & Maria Drabble, 2012. "Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland," Business Strategy and the Environment, Wiley Blackwell, vol. 21(7), pages 455-474, November.
    15. Alberto Romolini & Silvia Fissi & Elena Gori, 2014. "Scoring CSR Reporting in Listed Companies – Evidence from Italian Best Practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(2), pages 65-81, March.
    16. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
    17. Daniel C. Matisoff & Douglas S. Noonan & John J. O'Brien, 2013. "Convergence in Environmental Reporting: Assessing the Carbon Disclosure Project," Business Strategy and the Environment, Wiley Blackwell, vol. 22(5), pages 285-305, July.
    18. Meyer, Judith, 2014. "Corporate Social Responsibility Communication im Kontext globaler Markenstrategien: Ein systematischer Literaturüberblick zum aktuellen Stand der verhaltenswissenschaftlichen Forschung," Research Papers on Marketing Strategy 9/2014, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
    19. Cory Searcy & Ruvena Buslovich, 2014. "Corporate Perspectives on the Development and Use of Sustainability Reports," Journal of Business Ethics, Springer, vol. 121(2), pages 149-169, May.
    20. Dan Beare & Ruvena Buslovich & Cory Searcy, 2014. "Linkages between Corporate Sustainability Reporting and Public Policy," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 21(6), pages 336-350, November.

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