Angesichts der wachsenden Bedeutung von Informationen als strategischer Erfolgsfaktor hat die strategische Informationssystemplanung neben der Unterstützung der Unternehmungsstrategie auch die Aufgabe, der Unternehmung neue Wettbewerbspotentiale zu erschließen. Die Einrichtung einer geeigneten...

The paper aims to understand if and which lessons have been learned since the financial crisis of 2007-2008, highlighting the main deficiencies which still affect the corporate governance and risk management systems more than a decade after. A survey was performed by collecting the answers to 15...

Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports. Thus, a unique research opportunity is created for researchers to determine what is being presented in reports...

Few can argue with the notion that corporations should at least consider corporate social responsibility (CSR) to better understand the impact of their operations on society. However, recent empirical tests suggest CSR has an ambiguous impact on firm performance. To shed new light on this...