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Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen?


Hummel, Katrin; Schlick, Christian (2013). Zusammenhang zwischen Nachhaltigkeitsperformance und Nachhaltigkeitsberichterstattung – Legitimität oder finanzielle Überlegungen? Die Unternehmung, 67(1):36-61.

Abstract

Both theoretical considerations as well as empirical findings report mixed results on the relationship between sustainability disclosure and sustainability performance. Theoretical considerations are mainly based on legitimacy theory and voluntary disclosure theory. Due to shortcomings of previous studies with regard to the measurement of the main variables, our paper concentrates on new measurement approaches for sustainability disclosure and sustainability performance. Findings from a sample of 50 German and Swiss companies support our methodological approach. In particular, we find empirical evidence that legitimacy theory and voluntary disclosure theory likewise can explain certain aspects of sustainability reporting.

Both theoretical considerations as well as empirical findings report mixed results on the relationship between sustainability disclosure and sustainability performance. Theoretical considerations are mainly based on legitimacy theory and voluntary disclosure theory. Due to shortcomings of previous studies with regard to the measurement of the main variables, our paper concentrates on new measurement approaches for sustainability disclosure and sustainability performance. Findings from a sample of 50 German and Swiss companies support our methodological approach. In particular, we find empirical evidence that legitimacy theory and voluntary disclosure theory likewise can explain certain aspects of sustainability reporting.

Additional indexing

Item Type:Journal Article, refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Business Administration
Dewey Decimal Classification:330 Economics
Language:German
Date:2013
Deposited On:23 Dec 2013 14:51
Last Modified:05 Apr 2016 17:17
Publisher:Nomos
ISSN:0042-059X
Related URLs:http://www.unternehmung.nomos.de/archiv/2013/heft-1/
Other Identification Number:merlin-id:8621

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