TY  - JOUR
AB  - Companies’ corporate social responsibility (CSR) activities respond to the increasing expectations of society. One of the three dimensions of sustainability, also known as the triple bottom line, is social sustainability. Compared to economic and environmental sustainability, the social dimension is often neglected by companies. Especially actors in the chemical industry are having a great social responsibility and are thus constantly monitored with regard to their activities and performance. Consequently, the firms need to care for their ocial sustainability in order to secure their license to operate. This study therefore aims at identifying the current state of social sustainability reporting within chemical companies in Germany. A data set of 14 CSR reports is tested regarding the use and fulfillment of the Global Reporting Initiative’s (GRI) guidelines and indicators regarding social aspects. The results clearly indicate that social sustainability reporting is handled quite diverse concerning structure and extent among the analyzed companies. The study concludes with recommendations of how to improve the comparability of social sustainability reporting for internal and external use.
AU  - Zimara, Verena
AU  - Eidam, Sebastian
AU  - Eidam, Sebastian Armin
DA  - 2015
LA  - eng
IS  - Journal of Business Chemistry
M2  - 85
N1  - Section "Research Paper"
PY  - 2015
SP  - 85-103
T2  - Journal of Business Chemistry
TI  - The benefits of social sustainability reporting for companies and stakeholders: evidence from the German chemical industry
UR  - https://nbn-resolving.org/urn:nbn:de:hbz:6-28219625787
Y2  - 2024-11-25T04:20:32
ER  -