Suchergebnisse

The 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.