Human capital is one of the most important organizational resources. Nevertheless, companies’ internal and external management control and reporting instruments only marginally take human capital into account. The purpose of this paper is therefore twofold: In the first section, we empirically...

Purpose – The purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant. Design/methodology/approach – By means of word‐based content analysis, human capital information is extracted from German companies’ annual...

Purpose – The purpose of this paper is to examine whether narrative corporate social responsibility (CSR) disclosures (the provision of textual information on companies’ environmental and social performance to external stakeholders) are associated with firm value in Germany....

Interorganizational cost management (IOCM) is a widespread approach to reduce costs throughout different organizations in the supply chain. Numerous case studies showed that a culture of partnership is required to secure a successful use of IOCM. Based on a large scale empirical study using...