Gebauer, Jana; Hoffmann, Esther - In: Journal of Applied Accounting Research 10 (2009) 3, pp. 224-234
/methodology/approach – On a regular basis, the IÖW/future‐Ranking evaluates the content and communicative quality of sustainability and CR … 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 …