Lena Maria Wörrlein
-
WiSo-Fakultät
Anschrift
Kontakt
Schwerpunkte
- Fachbereich BWL
Titel des Forschungsprojektes:
"Does it pay to do Social Impact Reporting? Perspectives from German Social Enterprises using the Social Reporting Standard"
Mentorin:
Juniorprofessorin Barbara Dr. Scheck
Kontaktdaten des Stipendiaten:
Tel.: +49 40 428 38 -9552
E-Mail: LenaMaria.Woerrlein@wiso.uni-hamburg.de
Kurzbeschreibung des geförderten Projekts:
In traditional external and internal accounting literature of for-profit organizations, reporting is intended to help organizations express their success externally (“prove”) and to reflect on their performance internally (“improve”).
However, there is limited analysis about effects of social impact reporting of social enterprises, in particular to organizational success.
In 2011, German practitioners and academics developed a first standardized reporting tool for this particular audience, known as the Social Reporting Standard (SRS). The evolution of the SRS was based on external accounting literature. However, in comparison to for-profits, the basis for legitimacy of social enterprises is, whether they solve societal problems. Therefore, it is of interest whether social enterprises use reporting also as an intra-organizational learning tool to become more effective. This research conducts four case studies with social enterprises using the multiple case study method to find out a) what are the perceived effects of social impact reporting for social enterprises and b) if there is an internal learning effect from reporting: how social impact reporting of social enterprises informs their decision-making?
The findings of this research make four contributions: Firstly, extending general social enterprise-literature by analyzing reporting practices of social enterprises; secondly, contributing to literature of organizational learning by exploring effects of reporting; thirdly, giving indication about the possibility of transferring traditional extern and internal accounting theories on the third sector; and fourthly, for practitioners providing information upon what to expect from social impact reporting in general and the SRS in particular.
Qualifikation: Promotion