Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types

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Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types. / Lueg, Klarissa; Lueg, Rainer.
In: Corporate Social Responsibility and Environmental Management, Vol. 28, No. 6, 01.11.2021, p. 1785-1800.

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@article{ba5326c753fb4d9388bc455cc8cbf6ba,
title = "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types",
abstract = "The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we employ conceptual arguments to draft the criteria and metrics. The taxonomy relies on a cross-sectional content analysis of annual/sustainability reports and websites of 128 listed Danish organizations. We present several results. First, we develop the two dimensions of FORM and CONTENT for our taxonomy. Second, we identify three types of reports: traditional (27%), enhanced (57%), and integrated thinking (16%). Specifically, integrated thinking reports exhibit higher connectivity, more compliance with sustainability standards/guidelines, and more frequent external assurance. Surprisingly, enhanced content reports are often published as “one report” and framed as shareholder-oriented. Conversely, integrated thinking reports tend to comprise several highly connected reports, and emphasize stakeholder perspectives.",
keywords = "business model, corporate social responsibility, environmental policy, integrated reporting, integrated thinking, stakeholder engagement, sustainability reporting, sustainable development, Management studies",
author = "Klarissa Lueg and Rainer Lueg",
year = "2021",
month = nov,
day = "1",
doi = "10.1002/csr.2152",
language = "English",
volume = "28",
pages = "1785--1800",
journal = "Corporate Social Responsibility and Environmental Management",
issn = "1535-3958",
publisher = "John Wiley & Sons Ltd.",
number = "6",

}

RIS

TY - JOUR

T1 - Deconstructing corporate sustainability narratives

T2 - A taxonomy for critical assessment of integrated reporting types

AU - Lueg, Klarissa

AU - Lueg, Rainer

PY - 2021/11/1

Y1 - 2021/11/1

N2 - The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we employ conceptual arguments to draft the criteria and metrics. The taxonomy relies on a cross-sectional content analysis of annual/sustainability reports and websites of 128 listed Danish organizations. We present several results. First, we develop the two dimensions of FORM and CONTENT for our taxonomy. Second, we identify three types of reports: traditional (27%), enhanced (57%), and integrated thinking (16%). Specifically, integrated thinking reports exhibit higher connectivity, more compliance with sustainability standards/guidelines, and more frequent external assurance. Surprisingly, enhanced content reports are often published as “one report” and framed as shareholder-oriented. Conversely, integrated thinking reports tend to comprise several highly connected reports, and emphasize stakeholder perspectives.

AB - The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we employ conceptual arguments to draft the criteria and metrics. The taxonomy relies on a cross-sectional content analysis of annual/sustainability reports and websites of 128 listed Danish organizations. We present several results. First, we develop the two dimensions of FORM and CONTENT for our taxonomy. Second, we identify three types of reports: traditional (27%), enhanced (57%), and integrated thinking (16%). Specifically, integrated thinking reports exhibit higher connectivity, more compliance with sustainability standards/guidelines, and more frequent external assurance. Surprisingly, enhanced content reports are often published as “one report” and framed as shareholder-oriented. Conversely, integrated thinking reports tend to comprise several highly connected reports, and emphasize stakeholder perspectives.

KW - business model

KW - corporate social responsibility

KW - environmental policy

KW - integrated reporting

KW - integrated thinking

KW - stakeholder engagement

KW - sustainability reporting

KW - sustainable development

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=85107049164&partnerID=8YFLogxK

U2 - 10.1002/csr.2152

DO - 10.1002/csr.2152

M3 - Journal articles

AN - SCOPUS:85107049164

VL - 28

SP - 1785

EP - 1800

JO - Corporate Social Responsibility and Environmental Management

JF - Corporate Social Responsibility and Environmental Management

SN - 1535-3958

IS - 6

ER -

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