1. ZHAW digitalcollection
  2. School of Management and Law
  3. Publikationen
  4. Publikationen School of Management and Law
Full metadata record
DC FieldValueLanguage
dc.contributor.authorBrand, Fridolin S.-
dc.contributor.authorBerger, Verena-
dc.contributor.authorHetze, Katharina-
dc.contributor.authorSchmidt, Jörg-
dc.contributor.authorWeber, Marie-Christin-
dc.contributor.authorWinistörfer, Herbert-
dc.contributor.authorDaub, Claus-Heinrich-
dc.date.accessioned2018-09-06T14:49:55Z-
dc.date.available2018-09-06T14:49:55Z-
dc.date.issued2018-08-28-
dc.identifier.issn2522-5987de_CH
dc.identifier.issn2522-5995de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/10326-
dc.description.abstractA growing number of companies worldwide face practical challenges in their sustainability and integrated reporting. This is mainly due to two reasons. First, new voluntary reporting guidelines have been published, such as the Sustainability Reporting Standards of the Global Reporting Initiative, the guideline for integrated reporting by the International Integrated Reporting Council and the sector standards of the Sustainability Accounting Standards Board. Second, new binding reporting regulations have been adopted, such as Directive 2014/95/EU on non-financial reporting issued by the European Commission. This article analyzes current practical challenges in sustainability and integrated reporting and suggests tools to overcome them, based on desktop research, an experience-based consultancy view, and two case studies, from banking and tourism, respectively. The article is the result of a two-year research project funded by Innosuisse, the Swiss Innovation Agency. Reporting involves several major practical challenges: (i) identifying the issues with the greatest sustainability impact along the value chain, (ii) prioritizing sustainability topics in accordance with both the Global Reporting Initiative and the International Integrated Reporting Council, (iii) clarifying the sustainability context of corporate activities, and (iv) developing reports that can influence the decisions of key target groups with regard to purchasing and investments, for instance. Based on its analysis, the article makes several recommendations for the enhancement of sustainability reporting, including an analysis grid to identify sustainability issues along the value chain, a multicriteria analysis tool for the materiality criteria of the Global Reporting Initiative and International Integrated Reporting Council, and tools for target group-specific reporting. Case studies provide indicative evidence that the developed tools can help companies to enhance their sustainability reporting.de_CH
dc.language.isoende_CH
dc.publisherSpringerde_CH
dc.relation.ispartofSustainability Management Forumde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectSustainability contextde_CH
dc.subjectSustainability reportingde_CH
dc.subjectValue chainde_CH
dc.subjectMaterialityde_CH
dc.subject.ddc338.927: Umweltökonomie und nachhaltige Entwicklungde_CH
dc.titleOvercoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field studyde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementLife Sciences und Facility Managementde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitCenter for Corporate Responsibility (CCR)de_CH
zhaw.organisationalunitInstitut für Umwelt und Natürliche Ressourcen (IUNR)de_CH
dc.identifier.doi10.1007/s00550-018-0474-yde_CH
zhaw.funding.euNode_CH
zhaw.issue1-4de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end46de_CH
zhaw.pages.start35de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume26de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
Appears in collections:Publikationen School of Management and Law

Files in This Item:
There are no files associated with this item.
Show simple item record
Brand, F. S., Berger, V., Hetze, K., Schmidt, J., Weber, M.-C., Winistörfer, H., & Daub, C.-H. (2018). Overcoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field study. Sustainability Management Forum, 26(1-4), 35–46. https://doi.org/10.1007/s00550-018-0474-y
Brand, F.S. et al. (2018) ‘Overcoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field study’, Sustainability Management Forum, 26(1-4), pp. 35–46. Available at: https://doi.org/10.1007/s00550-018-0474-y.
F. S. Brand et al., “Overcoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field study,” Sustainability Management Forum, vol. 26, no. 1-4, pp. 35–46, Aug. 2018, doi: 10.1007/s00550-018-0474-y.
BRAND, Fridolin S., Verena BERGER, Katharina HETZE, Jörg SCHMIDT, Marie-Christin WEBER, Herbert WINISTÖRFER und Claus-Heinrich DAUB, 2018. Overcoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field study. Sustainability Management Forum. 28 August 2018. Bd. 26, Nr. 1-4, S. 35–46. DOI 10.1007/s00550-018-0474-y
Brand, Fridolin S., Verena Berger, Katharina Hetze, Jörg Schmidt, Marie-Christin Weber, Herbert Winistörfer, and Claus-Heinrich Daub. 2018. “Overcoming Current Practical Challenges in Sustainability and Integrated Reporting : Insights from a Swiss Field Study.” Sustainability Management Forum 26 (1-4): 35–46. https://doi.org/10.1007/s00550-018-0474-y.
Brand, Fridolin S., et al. “Overcoming Current Practical Challenges in Sustainability and Integrated Reporting : Insights from a Swiss Field Study.” Sustainability Management Forum, vol. 26, no. 1-4, Aug. 2018, pp. 35–46, https://doi.org/10.1007/s00550-018-0474-y.


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.