Overcoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field study

Brand, Fridolin S.; Berger, Verena; Hetze, Katharina; Schmidt, Jörg; Weber, Marie-Christin; Winistörfer, Herbert; Daub, Claus-Heinrich

doi:10.1007/s00550-018-0474-y

Publication type:	Article in scientific journal
Type of review:	Peer review (publication)
Title:	Overcoming current practical challenges in sustainability and integrated reporting : insights from a Swiss field study
Authors:	Brand, Fridolin S. Berger, Verena Hetze, Katharina Schmidt, Jörg Weber, Marie-Christin Winistörfer, Herbert Daub, Claus-Heinrich
DOI:	10.1007/s00550-018-0474-y
Published in:	Sustainability Management Forum
Volume(Issue):	26
Issue:	1-4
Page(s):	35
Pages to:	46
Issue Date:	28-Aug-2018
Publisher / Ed. Institution:	Springer
ISSN:	2522-5987 2522-5995
Language:	English
Subjects:	Sustainability context; Sustainability reporting; Value chain; Materiality
Subject (DDC):	338.927: Environmental economics and sustainable development
Abstract:	A 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.
URI:	https://digitalcollection.zhaw.ch/handle/11475/10326
Fulltext version:	Published version
License (according to publishing contract):	Licence according to publishing contract
Departement:	Life Sciences and Facility Management School of Management and Law
Organisational Unit:	Center for Corporate Responsibility (CCR) Institute of Natural Resource Sciences (IUNR)
Appears in collections:	Publikationen School of Management and Law

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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.