Abstract:
Corporate social responsibility is increasingly becoming the focus of public debate. In order to maintain corporate success, it is essential to include ecological and social objectives in addition to economic goals. Companies are increasingly using sustainability reports to communicate their sustainability activities and goals.
This work conducts a comparative analysis of sustainability reports across the German food and textile industry. First, theoretical foundations of sustainability reporting will be clarified. Furthermore, various sustainability motives reported by companies are elaborated. The core of the study is an analysis of the sustainability communication, considering German companies from the food and the textile sector. Based on a content analysis approach, the kind of sustainability communicated is evaluated. Finally, the results of the sustainability reports content analyses will be compared within the sectors as well as across the sectors. Consequently, the thesis elaborates the differences in sustainability communication and results in managerial implications for companies.
