Unternehmen sollen nachhaltiger werden - darauf zielt die 2014 erlassene CSR-Richtlinie der EU ab. Sie verpflichtet große Unternehmen, jährlich über ihren ökologischen und sozialen "Fußabdruck" zu berichten. Bis heute ist wenig geklärt, wie diese nichtfinanziellen Berichtspflichten zu...

Providing greater interactivity is a step forward in sustainability reporting. Interactivity includes mechanisms to involve key target groups and give feedback, facilities for user control, and opportunities to select report contents and design. These features determine users' satisfaction,...

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...