Perception of Sustainability Reporting – An Attempt by Means of Eye-Tracking

8 Pages Posted: 20 Nov 2018

See all articles by Thorsten Litfin

Thorsten Litfin

University of Applied Science Osnabrück, Lingen Campus, Germany

Gunther Meeh-Bunse

University of Applied Science Osnabrück, Lingen Campus, Germany

Katja Luer

University of Applied Science Osnabrück, Lingen Campus, Germany

Özlem Teckert

Osnabrück University of Applied Sciences, Lingen Campus, Germany

Date Written: September 8, 2016

Abstract

Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public-interest preparers as well as their suppliers have been facing pressure in their reporting: Only financial reporting together with nonfinancial reporting on Corporate Social Responsibility (CSR) is said to achieve a comprehensive view of a company’s performance. Such reporting discloses amongst others social and environmental matters e.g. by means of a sustainability report. However, as there are different reporting types the goal of this paper is to identify the superior CSR reporting type from a stakeholder’s perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply positive-empirical methodology by using Eye-Tracking technology. In this first innovative joint attempt for approaching CSR quality by Eye-Tracking technology students act as subjects in order to develop hypothesis for future research after feedback from conference participants.

Keywords: sustainability reporting, quality, eye-tracking, stakeholder perception

JEL Classification: M14, M48

Suggested Citation

Litfin, Thorsten and Meeh-Bunse, Gunther and Luer, Katja and Teckert, Özlem, Perception of Sustainability Reporting – An Attempt by Means of Eye-Tracking (September 8, 2016). 2016 ENTRENOVA Conference Proceedings. Available at SSRN: https://ssrn.com/abstract=3282344 or http://dx.doi.org/10.2139/ssrn.3282344

Thorsten Litfin (Contact Author)

University of Applied Science Osnabrück, Lingen Campus, Germany ( email )

Gunther Meeh-Bunse

University of Applied Science Osnabrück, Lingen Campus, Germany ( email )

Katja Luer

University of Applied Science Osnabrück, Lingen Campus, Germany ( email )

Özlem Teckert

Osnabrück University of Applied Sciences, Lingen Campus, Germany ( email )

Kaiserstr. 10c
Lingen, 49809
Germany

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