at Google ScholarTitle data
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.
Vol. 73
(2025)
Issue 4
.
- pp. 259-284.
ISSN 3054-3606
DOI: https://doi.org/10.3790/ZfKE.2025.1479402
Abstract in another language
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.
Further data
| Item Type: | Article in a journal |
|---|---|
| Refereed: | Yes |
| Keywords: | SME; DNK; sustainability reporting; ESG disclosure |
| Institutions of the University: | Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration I - Finance and Banking Management > Chair Business Administration I - Finance and Banking Management - Univ.-Prof. Dr. Klaus Schäfer |
| Result of work at the UBT: | Yes |
| DDC Subjects: | 000 Computer Science, information, general works > 000 Generalities, Science 300 Social sciences > 330 Economics |
| Date Deposited: | 19 May 2026 13:13 |
| Last Modified: | 19 May 2026 13:13 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/97225 |