5. Discussie en conclusie
5.3. Aanbevelingen voor vervolgonderzoek
Dit onderzoek geeft inzicht in de verschillen in kwaliteit van de verslaggeving over strategische risico’s tussen vijf sectoren. Op basis van dit onderzoek kunnen er een aantal aanbevelingen worden gedaan voor vervolgonderzoek. Ten eerste beperkt dit onderzoek zich tot de jaarverslagen van één jaar, namelijk 2014. Het zou interessant zijn om te bepalen of de kwaliteit van de verslaggeving over strategische risico’s is veranderd in de afgelopen jaren, omdat strategische risico’s ieder jaar van groter belang worden. Ten tweede worden in dit onderzoek slechts 120 ondernemingen uit vijf sectoren onderzocht, die zijn verspreid over de gehele wereld. Vervolgonderzoek zou een grotere steekproef kunnen gebruiken die is verdeeld over meerdere sectoren, wat zal leiden tot meer betrouwbare resultaten. Tevens kunnen de analyses worden uitgevoerd per land, zodat de eventuele invloeden van cultuur buiten beschouwing blijven. Ten vierde is uit voorgaand onderzoek gebleken dat ondernemingen die zich in dezelfde industrie bevinden, sneller dezelfde rapportagestrategie gebruiken (Lopes & Rodriques, 2007). Vervolgonderzoek kan deze stelling nader bepalen door het onderzoeken van de standaarddeviaties binnen de sectoren. Een vijfde aanbeveling voor vervolgonderzoek kan worden gedaan op het gebied van de opgestelde rapportage-index. De huidige index beperkt zich tot vijf punten die zijn gericht op de kwaliteit van het beschreven strategische risico. Vervolgonderzoek zou een index kunnen opstellen met meerdere punten, waarin ook wegingsfactoren worden meegenomen om het belang van bepaalde punten te versterken.
6. Bronvermelding
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