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Paving the way for sustainability communication: evidence from a Swiss study
Author(s) -
Stiller Ylva,
Daub ClausHeinrich
Publication year - 2007
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.599
Subject(s) - dialogical self , sustainability , context (archaeology) , sustainability reporting , benchmark (surveying) , content analysis , corporate sustainability , order (exchange) , business , public relations , sociology , marketing , corporate social responsibility , psychology , political science , social psychology , social science , paleontology , geodesy , biology , geography , finance , ecology
This paper presents and compares the outcomes of an annually repeated project, assessing the corporate reporting practice in the 250 largest Swiss companies, over a time frame of three years (2003–2005). Focusing on the quantitative and qualitative corporate sustainability disclosure, the study attempts a review of the Swiss corporate reporting practice by using a benchmark approach, as an alternative to content analysis, in order to supply best‐practice examples for companies and open the door towards a more dialogical approach. Supported by the findings of Kolk, Gray, Unerman etc. as well as critique aired by Thomson and Bebbington and by Solomon and Darby, the study and its results are discussed and reflected upon in a conceptual and practical context. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.