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~person:"Hummel, Katrin"
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11
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11
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8
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8
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Hummel, Katrin
Gold, Marsha
42
Gray, Rob
33
Peterson, Stephanie
31
De Villiers, Charl
22
Abeysekera, Indra
18
Baetge, Jörg
17
Tsang, Albert
17
Hussainey, Khaled
16
Maroun, Warren
16
Uyar, Ali
16
Bebbington, Jan
15
Belal, Ataur Rahman
15
Deegan, Craig
15
Cho, Charles H.
14
Guthrie, James P.
14
Lora, Eduardo
14
O'Dwyer, Brendan
14
Patten, Dennis M.
14
Unerman, Jeffrey
14
Dillard, Jesse
13
García-Sánchez, Isabel-María
13
Harris, Lindsay
13
Kuzey, Cemil
13
Marterbauer, Markus
13
Martínez-Ferrero, Jennifer
13
Mathews, Martin R.
13
Roberts, Robin W.
13
Schaltegger, Stefan
13
Serafeim, George
13
Manetti, Giacomo
12
Owen, David
12
Quick, Reiner
12
Scheiblecker, Marcus
12
Atkins, Jill
11
Cooper, Stuart M.
11
Craig, Russell
11
Islam, Muhammad Azizul
11
Kajüter, Peter
11
Karaman, Abdullah S.
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Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
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Journal of business ethics : JOBE
1
Schmalenbach business review : sbr
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ECONIS (ZBW)
12
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1
Mandating the Sustainability Disclosure in Annual Reports – Evidence from the United Kingdom
Hummel, Katrin
-
2019
This study investigates the sustainability disclosure effects of the introduction of the Companies Act 2006 Regulations 2013 in the United Kingdom. The regulation mandates the disclosure of information on greenhouse gas emissions, gender distribution and human rights issues. We examine two...
Persistent link: https://www.econbiz.de/10012897590
Saved in:
2
Mandating the sustainability disclosure in annual reports : evidence from the United Kingdom
Hummel, Katrin
;
Rötzel, Peter
- In:
Schmalenbach business review : sbr
71
(
2019
)
2
,
pp. 205-247
Persistent link: https://www.econbiz.de/10012053334
Saved in:
3
Corporate social responsibility disclosure : a topic-based approach
Hummel, Katrin
;
Mittelbach-Hörmanseder, Stéphanie
; …
- In:
Accounting and business research
54
(
2024
)
1
,
pp. 87-124
Persistent link: https://www.econbiz.de/10014450592
Saved in:
4
Corporate Social Responsibility Disclosure : A Topic-Based Approach
Hummel, Katrin
-
2020
results show that companies operating in LMEs
report
more explicitly on issues concerning diversity, education, philanthropy … and the community. In contrast, companies operating in CMEs
report
more explicitly on parental policies, climate change …
Persistent link: https://www.econbiz.de/10012853230
Saved in:
5
The Information Content of Corporate Social Responsibility Disclosures in Europe : An Institutional Perspective
Mittelbach-Hoermanseder, Stephanie
-
2020
This study examines how firm value (measured via stock prices) is related to corporate social responsibility (CSR) disclosure and how the institutional environment influences this relationship. To test our hypotheses, we apply textual analysis to our data on firms listed in the STOXX Europe 600...
Persistent link: https://www.econbiz.de/10012849643
Saved in:
6
The information content of corporate social responsibility disclosure in europe : an institutional perspective
Mittelbach-Hörmanseder, Stéphanie
;
Hummel, Katrin
; …
- In:
The European accounting review
30
(
2021
)
2
,
pp. 309-348
Persistent link: https://www.econbiz.de/10012500287
Saved in:
7
Management of environmental and social risks and topics in the banking sector : an empirical investigation
Hummel, Katrin
;
Laun, Ute
;
Krauß, Annette
- In:
The British accounting review : the journal of the …
53
(
2021
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10012502747
Saved in:
8
The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements
Hummel, Katrin
-
2017
Research on sustainability assurance is still in its beginnings. One of the key questions in this field that also is of the highest practical relevance is concerned with the quality of the assurance process. However, a common understanding of assurance quality and how it should be measured is...
Persistent link: https://www.econbiz.de/10012967226
Saved in:
9
The role of sustainability performance and accounting assurors in sustainability assurance engagements
Hummel, Katrin
;
Schlick, Christian
;
Fifka, Matthias S.
- In:
Journal of business ethics : JOBE
154
(
2019
)
3
,
pp. 733-757
Persistent link: https://www.econbiz.de/10011993723
Saved in:
10
The relationship between sustainability performance and sustainability disclosure - reconciling voluntary disclosure theory and legitimacy theory
Hummel, Katrin
;
Schlick, Christian
- In:
Journal of accounting and public policy
35
(
2016
)
5
,
pp. 455-476
Persistent link: https://www.econbiz.de/10011597932
Saved in:
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