Pustaka Ilmiah Universitas Padjadjaran

Abstrak

The Effectiveness Of Sustainability Reporting: Is It Only About The Report’s Design And Contents?

Nowadays sustainability reporting is gaining its popularity as a communication instrument between a corporation and its stakeholders. Despite all development in the discussions of the production and publication of a sustainability report (SR), there are still a few empirical analyses on the communication process with an SR between a corporation and its stakeholders. This paper aims to explore this issue. In this regard, the main question arises: Is the communication through sustainability reporting can be successful only by producing a detailed, clear and structured report, or is there any other aspect that should be considered by the company in communicating with its stakeholders with an SR? To be able to answer this, two case studies were conducted at the Deutsche Telekom AG and Weleda AG. Managers and stakeholders as communication participants with a mean of SR are interviewed during October 2003 and January 2004. The research shows that there is one important aspect which is apparently almost forgotten by the reporting companies. This is about what the companies should do to make their stakeholders read the report?.