5 Conclusie en discussie
5.2 Beperkingen en aanbevelingen voor vervolgonderzoek
Wel moeten bij de uitkomst van dit onderzoek wat opmerkingen worden geplaatst. Zo bestaat de onderzoeksgroep uit met name grote tot zeer grote Nederlandse ondernemingen. De bevindingen in dit onderzoek zijn hierdoor niet generaliseerbaar naar kleinere ondernemingen en ook niet zomaar naar ondernemingen uit andere landen. De effecten van de ondernemingskarakteristieken kunnen bij kleinere ondernemingen wellicht wel een
significante invloed hebben op de transparantie van MVO verslagen. Dit kan bijvoorbeeld komen doordat de Transparantiebenchmark al een redelijke tijd bestaat en hierdoor de MVO verslagen de laatste jaren, met name onder de deelnemers, al tot een over het algemeen goed niveau zijn gestegen. Hierdoor hebben de onderzochte ondernemingskarakteristieken wellicht minder effect dan op basis van de literatuur werd verwacht. Hier kan in de toekomst meer onderzoek naar worden gedaan.
Verder is de verdeling binnen de onderzoeksgroep naar industrie niet gelijk verdeeld en zijn sommige industrieën onder gerepresenteerd of zelfs afwezig. Dit kan een vertekend beeld opleveren wat betreft de invloed van industrie op MVO verslaggeving. Er moet daarom meer onderzoek komen naar de invloed van industrie op de transparantie van de MVO verslagen van Nederlandse ondernemingen. Zo kan er gekeken worden naar het indelen in industrie op basis van andere criteria ’s. Om deze redenen moet er meer onderzoek worden gedaan naar de effecten van industrie op de mate van transparantie in MVO verslaggeving. Als laatste wordt benadrukt dat dit onderzoek uitgevoerd is over maar één jaar, de kans bestaat dus dat dit een moment opname is en dat er in andere jaren of langere periodes andere resultaten worden gevonden.
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Overig
IIRC: http://integratedreporting.org/the-iirc-2/
ICB: http://www.icbenchmark.com/
FTSE: http://www.ftse.com/products/home