This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by investigating the further reporting environment. The results...

Purpose: This paper aims to investigate the relationship between board interlocks and monitoring effectiveness for listed German companies in a context of risk governance. While agency-theory and resource-dependence-theory suggest a positive association between board interlocks and monitoring...

Purpose: One group of risk governance actors that recently came into focus for empirical studies is the board of directors. In this context, the increasing number of directors that work on more than one board committee (committee overlap) as well as its effects on monitoring effectiveness has...

The pace of biodiversity loss reached skyrocketing numbers, threatening global economies and overall human welfare. Given the current speed of biodiversity decline, public entities and conservation agencies alone are not capable of bending the curve. Fundamental change is imperative, often...