Perception of Sustainability Reporting – an Attempt by Means of Eye-Tracking

Konferenzbeitrag

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

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016 ; Year: 2016 ; Pages: 344-351 ; Zagreb: IRENET - Society for Advancing Innovation and Research in Economy

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Corporate Culture; Diversity; Social Responsibility ; Accounting and Auditing: Government Policy and Regulation
• Thema: sustainability reporting ; quality ; eye-tracking ; stakeholder perception

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Litfin, Thorsten ; Meeh-Bunse, Gunther ; Luer, Katja ; Teckert, Özlem
• Ereignis: Veröffentlichung
• (wer): IRENET - Society for Advancing Innovation and Research in Economy
• (wo): Zagreb
• (wann): 2016

Weitere Informationen

• Handle: http://hdl.handle.net/10419/183736
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ