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Autoren: 
Litfin, Thorsten
Meeh-Bunse, Gunther
Luer, Katja
Teckert, Özlem
Datum: 
2016
Quellenangabe: 
[Title:] Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016 [ISSN:] 2706-4735 [Volume:] 2 [Pages:] 344-351
Zusammenfassung: 
Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public-interest preparers as well as their suppliers have been facing pressure in their reporting: Only financial reporting together with nonfinancial reporting on Corporate Social Responsibility (CSR) is said to achieve a comprehensive view of a company's performance. Such reporting discloses amongst others social and environmental matters e.g. by means of a sustainability report. However, as there are different reporting types the goal of this paper is to identify the superior CSR reporting type from a stakeholder's perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply positive-empirical methodology by using Eye-Tracking technology. In this first innovative joint attempt for approaching CSR quality by Eye-Tracking technology students act as subjects in order to develop hypothesis for future research after feedback from conference participants
Schlagwörter: 
sustainability reporting
quality
eye-tracking
stakeholder perception
JEL: 
M14
M48
Creative-Commons-Lizenz: 
https://creativecommons.org/licenses/by-nc/4.0/
Dokumentart: 
Conference Paper

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