Background: International financial reporting standards have constantly been facing fast-growing significant development. This has mainly been driven by the aim of better serving the needs of the investors. Awareness that corporate financial reporting provides short-sighted information and measures has been rising among politicians, in the society and on the financial markets. Therefore, Corporate Social Responsibility (CSR) reporting as a form of non-financial reporting has made it to limelight. Various reporting types developed, but the type of reporting is hardly codified. Objective: The goal of this paper is to identify the superior CSR reporting type from a stakeholder's perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply a positive-empirical methodology. Methods/Approach: In this first innovative joint attempt, eye-tracking technology is combined with a questionnaire for approaching CSR quality. Results: This study demonstrates the validity of the used methodology for the analysis of search and information browsing behavior in various types of sustainability reports. Conclusions: Overall our findings indicate that the reporting type "reference sustainability report" may not be advisable from a stakeholder's perspective.
Background: Apart from a straight-forward and intuitive operability an appealing design determines the success of a website equally well. For this reason, the selection of images and navigation bars plays a determining role. The eye tracking method proved to be appropriate in order to verify the usability of websites. Objectives: The aim of the study was to improve the usability of the website of an educational institute for trainees as target group. Methods/Approach: For this purpose, the use of an eye-tracking technology was combined with a survey. The eye-tracking study was implemented task-oriented. Test persons were asked to search for particular courses within this institute. Results: This approach in combination with a subsequent questionnaire resulted in tangible indications of search patterns of the test group. Furthermore, their perception and their appraisal of the usability as well as the web design was analysed. Even though most tasks were accomplished effectively and efficiently with a positive user feedback, a potential for improvement was detected, in particular with regard to the images and the location of the search field. Conclusions: The selected choice of methods enables researchers and web designers to derive recommendations for the orientation, structure, optimisation and comprehensibility of a website.
Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. AbstractSustainability is a growing megatrend in our society entailing an increasing importance of sustainable consumption. Consumers associate sustainable products with ecological and regional production including a high credibility. In order to take advantage of this trend manufacturers of sustainable foods must communicate the sustainability of their products via packaging and displays at the point of sale. The objective of this article is to examine how the design of display elements succeeds in conveying sustainability for a new organic juice. In addition, the perception of individual design elements of sustainable products is determined. To this end, a field study was carried out in a supermarket combining eye-tracking technology with a survey of 32 customers. At the entrance, customers were asked to buy a variety of the newly introduced "Emsländer" organic juice, and then participate in the survey. The results demonstrate that customers with a positive attitude towards sustainable food fixate individual display elements referring to sustainability components for longer and remember product features better. Hence, the positive attitude towards sustainable food results in a higher visual attention at the point of sale. These findings provide recommendations for the design of the display.
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