Paving the way for sustainability communication: evidence from a Swiss study
研究了250家瑞士大公司三年间的企业报告实践，用标杆方法评估可持续发展披露，为企业提供最佳实践案例，推动更对话式的沟通方式。
Abstract This paper presents and compares the outcomes of an annually repeated project, assessing the corporate reporting practice in the 250 largest Swiss companies, over a time frame of three years (2003–2005). Focusing on the quantitative and qualitative corporate sustainability disclosure, the study attempts a review of the Swiss corporate reporting practice by using a benchmark approach, as an alternative to content analysis, in order to supply best‐practice examples for companies and open the door towards a more dialogical approach. Supported by the findings of Kolk, Gray, Unerman etc. as well as critique aired by Thomson and Bebbington and by Solomon and Darby, the study and its results are discussed and reflected upon in a conceptual and practical context. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.