Dieser Beitrag beschreibt die Ergebnisse einer Untersuchung der Nachhaltigkeitsberichterstattung auf den Internetseiten der DAX-30 Unternehmen. Grundlage hierfür sind kommunikationswissenschaftliche und informationsökonomische Überlegungen. Wir betrachten die Nutzung des internetspezifischen...

Reporting and external corporate communications play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources...

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and...

Accountants’ involvement in environmental and sustainability management has merely been investigated to date. With the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, this chapter raises the question whether...