Sustainability Reporting in German Manufacturing SMEs

Erik Steinhöfel · Mila Galeitzke · Holger Kohl · Ronald Orth

46 citations0/0 files storedProcedia Manufacturing

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Corporate Social Responsibility Reporting Sustainable Supply Chain Management Accounting and Financial Management

Abstract

This paper investigates how small and medium-sized enterprises from the German manufacturing sector address sustainability issues through the implementation of sustainability reporting. For this purpose, 14 sustainability reports were analyzed with regard to the extent that they apply the framework provided by the Global Reporting Initiative (GRI), as well as the differences between companies that apply the GRI framework and companies that do not. In addition, indicators and related units that are used to report sustainability are investigated. The findings of this contribution show that there is a general lack of consistency among the considered sustainability reports, which demands for further harmonization of sustainability reporting in order to ensure comparability of sustainability performance across different organizations.

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References

2000Small firm environmental ethics: how deep do they go?2012Sustainability reporting among mining corporations: a constructive critique of the GRI approach 2008CSR in SMEs: do SMEs matter for the CSR agenda?2013Sustainability Management and Small and Medium‐Sized Enterprises: Managers' Awareness and Implementation of Innovative Tools 2015Corporate sustainability reporting in the apparel industry 2012Why Do Companies Not Produce Sustainability Reports?2016Advancing the integration of corporate sustainability measurement, management and reporting 2015Corporate nonfinancial disclosures: An illuminating look at the corporate social responsibility and sustainability reporting practices of hospitality and tourism firms

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