Strategies for Implementing the Requirements of New Reporting Guidelines in the Sustainability Reporting of Swiss Companies
Brand, Fridolin S.; Winistörfer, Herbert; Berger, Verena (2015). Strategies for Implementing the Requirements of New Reporting Guidelines in the Sustainability Reporting of Swiss Companies . The third International CSR Communication Conference, Ljubljana , September S. 78‑81 . Peer reviewed.;
Purpose: The aim of a two-year research project is to shed light on the current challenges and needs of Swiss companies in the transformation of their reporting practices according to the latest developments in sustainabllity reporting and to elaborate a toolset for the implementatlon of new reporting guldelines (GRI G4 and lntegrated Reporting IR) for Swlss companies.
Design/methodology/approach: A multiple case study approach is applied that allows in-depth analysis of the current reporting practices of two large Swiss companies, one from the banking sector, the othP.r from tourism industry.
Findings: The two case study companies are struggling with the decision on how to Implement the new GRI G4 reporting guidelines and the lntegrated Reporting framework best. Two of their main reporting challenges are (l) how to integrate supply chain issues into the materiallty assessment and (2) how to presentthe reporting Information in orderte meetthe target group's needs. The toolset which consists of the four modules supply chain, stakeholder orientatlon, materiality, and target group orientation, should serve as a guiding framework for the companies in addressing the new challenge In sustainability reporting.
Research limitations: The research project focuses on a limited number of two case study companies.
Practical implications: After the research project, the developed toolset will be provided to further companies in order to improve the Implementation of the new reporting guidelines by a larger sample of Swiss and international companies.
Originality/value: The Implementation of requirements of both the GRI G4 and lntegrated Reporting guidelines is currently one of the biggest challenges for the reporting especially of medium sized and large companles. Therefore, the toolset as weil as instructive guidance for the use of the toolset ls developed in close collaboration with the case study companies.