This study analyses the current practice in sustainability reporting among the German TecDAX companies for 2009 and 2010. A scoring system has been developed with 23 indicators based on the guidelines of the Global Reporting Initiative to evaluate scope and quality of the sustainability reports....

The aim of this research is to analyse to what extent Polish companies conform to international sustainability reporting standards. Furthermore, this study seeks to assess whether they are aware about sustainability dimensions or whether they use sustainability reporting simply as a tool for...

Die Budgetierung ist seit langem ein, wenn nicht das zentrale Controllinginstrument. Jenseits der Budgetierung setzt demnach ein neues Controllingverständnis ein. Es mangelt nicht an Stimmen, die ein rasant gesteigertes Maß an Komplexität und Dynamik in der unternehmerischen Wirklichkeit...

This paper examines the current practice in sustainability reporting among the German TecDAX 30 companies on the basis of their published sustainability reports for 2009. A scoring-system has been developed with 74 indicators, based on the international Reporting Guidelines of the Global...

Capital budgeting or investment decisions have an essential influence on companies' performance. Instead of a rational choice, capital budgeting might be regarded as a process of reality construction. Research suggests that decision makers have only limited control over their own cognitive...

This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses...