bei Google ScholarTitelangaben
Gerk, Alexander-Michael ; Heldmann, Jan ; Bokelmann, Monika ; Horn, Andreas ; Knauer, Miriam:
The Growth of Non-Financial Reporting : Evidence from German DNK Sustainability Reports.
In: Journal for SMEs and Entrepreneurship.
Bd. 73
(2025)
Heft 4
.
- S. 259-284.
ISSN 3054-3606
DOI: https://doi.org/10.3790/ZfKE.2025.1479402
Abstract
This study analyses the development of sustainability reporting by German companies, based on an examination of 3,463 declarations under the German Sustainability Code (DNK) between 2011 and 2023. Using automated content analysis of the full text corpus, we systematically document changes in disclosure volume, topical emphasis, standardization, and readability. We observe a significant increase in both the overall scope of the reports and the level of differentiation in terms of content over the years. Within the ESG dimensions, governance continues to dominate the overall scope, while environmental aspects have shown the strongest relative growth. However, linguistic diversity has declined as the volume of text has increased. The readability analysis shows that the texts have consistently maintained a stable level of linguistic difficulty throughout the entire period.
Weitere Angaben
| Publikationsform: | Artikel in einer Zeitschrift |
|---|---|
| Begutachteter Beitrag: | Ja |
| Keywords: | SME; DNK; sustainability reporting; ESG disclosure |
| Institutionen der Universität: | Fakultäten > Rechts- und Wirtschaftswissenschaftliche Fakultät > Fachgruppe Betriebswirtschaftslehre > Lehrstuhl Betriebswirtschaftslehre I - Finanzwirtschaft und Bankbetriebslehre > Lehrstuhl Betriebswirtschaftslehre I - Finanzwirtschaft und Bankbetriebslehre - Univ.-Prof. Dr. Klaus Schäfer |
| Titel an der UBT entstanden: | Ja |
| Themengebiete aus DDC: | 000 Informatik,Informationswissenschaft, allgemeine Werke > 000 Allgemeines, Wissenschaft 300 Sozialwissenschaften > 330 Wirtschaft |
| Eingestellt am: | 19 Mai 2026 13:13 |
| Letzte Änderung: | 19 Mai 2026 13:13 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/97225 |