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dc.contributor.authorBirkmann, Melissade
dc.contributor.authorFunke, Judithde
dc.contributor.authorGulbin, Juliade
dc.contributor.authorMeyer, Lisa-Mariede
dc.contributor.authorSauer, Moritzde
dc.contributor.authorWegmann, Larade
dc.contributor.editorGodulla, Alexanderde
dc.contributor.editorEhrlinspiel, Miriamde
dc.contributor.editorGulich, Simonade
dc.contributor.editorLeißner, Valentinde
dc.contributor.editorMüller, Annikade
dc.contributor.editorRüth, Antoniade
dc.contributor.editorSauer, Moritzde
dc.date.accessioned2024-01-17T11:15:26Z
dc.date.available2024-01-17T11:15:26Z
dc.date.issued2024de
dc.identifier.urihttps://www.ssoar.info/ssoar/handle/document/91392
dc.description.abstractThe recently implemented Corporate Sustainability Reporting Directive (CSRD) of the EU Commission fundamentally changes previous reporting practices. In this context, this study examines to what extent the CSRD influences the CSR communication of large German companies. To answer the research question, 14 qualitative interviews were conducted with communication experts from companies that are either already reporting or will be required to report in the future, as well as with consultancies. The research results provide indications of organizational changes due to the CSRD, which are reflected in the growing interest of management and the associated hierarchical repositioning of CSR communication within the company. Resource-specific and structural challenges arise particularly for companies that will be required to report in the future. In addition, the long-term handling of external service providers is generally unclear for companies. The study results suggest an increasing demand for communication experts in the future, which represents an opportunity for CSR communication. Ultimately, this study recommends the use of alternative communication channels, in addition to the sustainability report. Collected indicators should be prepared and disseminated in a channel-specific manner in order to reach a broader audience.de
dc.languageende
dc.relation.ispartof91174
dc.subject.ddcPublizistische Medien, Journalismus,Verlagswesende
dc.subject.ddcNews media, journalism, publishingen
dc.subject.ddcWirtschaftde
dc.subject.ddcEconomicsen
dc.subject.otherCSR communication; CSRD; sustainability report; sustainability reporting; Corporate Sustainability Reporting Directivede
dc.titleCSRD - Burdening Regulation or Opportunity for CSR Communication? A Qualitative Study on the Influence of the Corporate Sustainability Reporting Directive on Large German Companiesde
dc.description.reviewbegutachtetde
dc.description.reviewrevieweden
dc.source.collectionSound or Silence? Current Developments in Organizational Communicationde
dc.publisher.countryDEUde
dc.publisher.cityLeipzigde
dc.subject.classozAllgemeines, spezielle Theorien und Schulen, Methoden, Entwicklung und Geschichte der Kommunikationswissenschaftende
dc.subject.classozBasic Research, General Concepts and History of the Science of Communicationen
dc.subject.classozManagementde
dc.subject.classozManagement Scienceen
dc.subject.thesozUnternehmende
dc.subject.thesozenterpriseen
dc.subject.thesozGroßbetriebde
dc.subject.thesozlarge-scale enterpriseen
dc.subject.thesozBundesrepublik Deutschlandde
dc.subject.thesozFederal Republic of Germanyen
dc.subject.thesozBerichterstattungde
dc.subject.thesozreportingen
dc.subject.thesozNachhaltigkeitde
dc.subject.thesozsustainabilityen
dc.subject.thesozCorporate Social Responsibilityde
dc.subject.thesozcorporate social responibilityen
dc.subject.thesozOrganisationende
dc.subject.thesozorganizationsen
dc.subject.thesozKommunikationde
dc.subject.thesozcommunicationen
dc.subject.thesozRichtliniede
dc.subject.thesozdirectiveen
dc.subject.thesozEUde
dc.subject.thesozEUen
dc.subject.thesozPolitikumsetzungde
dc.subject.thesozpolicy implementationen
dc.identifier.urnurn:nbn:de:0168-ssoar-91392-9
dc.rights.licenceCreative Commons - Namensnennung 4.0de
dc.rights.licenceCreative Commons - Attribution 4.0en
internal.statusformal und inhaltlich fertig erschlossende
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internal.identifier.thesoz10038867
internal.identifier.thesoz10037571
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dc.type.stockincollectionde
dc.type.documentSammelwerksbeitragde
dc.type.documentcollection articleen
dc.source.pageinfo10-41de
internal.identifier.classoz10801
internal.identifier.classoz1090401
internal.identifier.document25
internal.identifier.ddc070
internal.identifier.ddc330
dc.description.pubstatusErstveröffentlichungde
dc.description.pubstatusPrimary Publicationen
internal.identifier.licence16
internal.identifier.pubstatus5
internal.identifier.review2
dc.subject.classhort10800de
internal.pdf.validfalse
internal.pdf.wellformedtrue
internal.pdf.encryptedfalse


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