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Spoiled for Choice : Does the Selection of Sustainability Datasets Matter?

Diebecker, Jan - 2019

In this paper, we analyze the qualitative and quantitative differences and similarities between two prominent sustainability datasets, namely, the sustainability ratings developed by MSCI ESG KLD STATS (formerly known as KLD) and Thomson Reuters ESG (formerly known as ASSET4). We find...

Persistent link: https://www.econbiz.de/10012889950

The impact of corporate sustainability performance on information asymmetry : the role of institutional differences

Diebecker, Jan; Sommer, Friedrich - In: Review of managerial science 11 (2017) 2, pp. 471-517

Persistent link: https://www.econbiz.de/10011707706

Bewertung unternehmerischer Nachhaltigkeitsleistung mittels Nachhaltigkeitsratings

Diebecker, Jan; Rose, Christian; Sommer, Friedrich - In: Controlling : Zeitschrift für erfolgsorientierte … 33 (2021) 6, pp. 12-18

Persistent link: https://www.econbiz.de/10012745234

Kennzahlengestütztes Nachhaltigkeitscontrolling : Brücke zwischen Nachhaltigkeitsstrategie und -maßnahmen am Beispiel eines E-Commerce-Supermarkts

Dassel, Katharina Sophie; Diebecker, Jan; Sommer, Friedrich - In: Controlling : Zeitschrift für erfolgsorientierte … 36 (2024) 1, pp. 14-21

Persistent link: https://www.econbiz.de/10014475610

Corporate Sustainability Performance Over the Firm Life Cycle : Levels, Determinants, and the Impact on Accounting Performance

Diebecker, Jan - 2017

In this paper, we empirically investigate the levels and the determinants of corporate sustainability performance (CSP) in different stages of the firm life cycle, as well as the impact of CSP on accounting-based corporate financial performance (CFP). Based on an international sample of 26,902...

Persistent link: https://www.econbiz.de/10012941711