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Evaluating extra‐financial reporting

Author

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  • Jana Gebauer
  • Esther Hoffmann

Abstract

Purpose - The purpose of this paper is to introduce a long‐time report evaluation project of the Institute for Ecological Economy Research (IÖW) and the business network “future –verantwortung unternehmen”. Design/methodology/approach - On a regular basis, the IÖW/future‐Ranking evaluates the content and communicative quality of sustainability and CR reports of Germany's 150 largest companies. The project provides a platform where stakeholder expectations concerning corporate responsibility and transparency are synthesised into a comprehensive catalogue of reporting requirements. These criteria have to be met by the companies to reliably show sustainability commitment. Findings - The evaluation of the reports not only makes the sustainability reporting practice of companies comparable and transparent to the public. The set of criteria itself also serves as a reporting framework for companies and thus enhances directional certainty about corporate contributions to sustainable development. It is itself subject to a periodic evaluation and adaptation by means of dialogue and feedback processes with representatives from industry, politics and NGOs. Practical implications - The paper discusses the process of ranking and the possibilities for future developments in this. Originality/value - The process described has had little academic exposure and so the paper provides an original insight into a practical subject which has academic interest.

Suggested Citation

  • Jana Gebauer & Esther Hoffmann, 2009. "Evaluating extra‐financial reporting," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(3), pages 224-234, November.
    • Handle: RePEc:eme:jaarpp:v:10:y:2009:i:3:p:224-234
    DOI: 10.1108/09675420911006424
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    Citations

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    Cited by:

    1. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    2. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.

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