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

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  • Schönbohm, Avo
  • Hoffmann, Ulrike

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.

Suggested Citation

  • Schönbohm, Avo & Hoffmann, Ulrike, 2011. "A comparative study on the scope and quality of the sustainability reporting of the TecDAX30 companies," Beiträge zur Controlling-Forschung 18, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
    • Handle: RePEc:zbw:tukbcf:18
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    1. Quick, Reiner & Knocinski, M., 2006. "Nachhaltigkeitsberichterstattung : empirische Befunde zur Berichterstattungspraxis von HDAXUnternehmen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 24925, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Lingnau, Volker & Kreklow, Katharina, 2011. "Ausrichtung der Unternehmensführung auf nachhaltige Wertschöpfung nach dem Deutschen Corporate Governance Kodex?," Beiträge zur Controlling-Forschung 16, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.
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