Mandating the sustainability disclosure in annual reports : evidence from the United Kingdom
Year of publication: |
2019
|
---|---|
Authors: | Hummel, Katrin ; Rötzel, Peter |
Published in: |
Schmalenbach business review : sbr. - Cham : Springer, ISSN 1439-2917, ZDB-ID 2000981-1. - Vol. 71.2019, 2, p. 205-247
|
Subject: | Mandatory sustainability disclosure | Regulation | Reporting incentives | Textual analysis | Großbritannien | United Kingdom | Nachhaltigkeit | Sustainability | Unternehmenspublizität | Corporate disclosure | Geschäftsbericht | Corporate annual report | Nachhaltigkeitsbericht | Sustainability reporting | Berichtswesen | Reporting | Auskunftspflicht | Disclosure regulation |
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