11. Discussie en conclusie
11.3 Mogelijkheden voor vervolgonderzoek
De aangegeven beperkingen in de vorige paragraaf, zouden (mede) een aanleiding kunnen zijn voor een vervolgonderzoek. De beperkte steekproefgrootte van dit onderzoek zou verder uitgebreid kunnen worden, waardoor het zou kunnen leiden tot representatieve uitspraken voor de gehele populatie. Het aantal bouwondernemingen gevestigd in landen met een common law rechtssysteem en in landen met een code law rechtssysteem zouden moeten toenemen in de deelwaarneming om generieke uitspraken te kunnen doen over de verschillen in de verslaggeving over strategische risico’s. Hierbij zouden de verschillende wet- en regelgeving welke invloed hebben op de verslaggeving over strategische risico’s in acht moeten worden genomen.
Binnen de bouwondernemingen waarvan de jaarverslagen zijn onderzocht lopen de projecten uiteen van woningbouw tot civiele bouw en van vastgoedbeheer tot infratechniek en afbouw (zie § 9.1). Vervolgonderzoek zou uit moeten wijzen of deze verschillende activiteiten van de bouwondernemingen van invloed zijn op de mate van verslaggeving over strategische risico’s in het jaarverslag.
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