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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," Sustainability Nexus 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
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    References listed on IDEAS

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    1. Myria Allen, 2016. "Strategic Communication for Sustainable Organizations," CSR, Sustainability, Ethics & Governance, Springer, edition 127, number 978-3-319-18005-2, May.
    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.
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