-term) investment horizons. The first classification stems from a content-driven sustainability perspective, while the second is derived … from temporal sustainability. The results indicate that sustainable institutional ownership is positively associated with a …

non-financial statement. The new member state option allows either the integration of these sustainability-related aspects … – for example a sustainability report in accordance with the Global Reporting Initiative (GRI) guidelines or an integrated … sustainability-related aspects as a key instrument of CSR management should be prospectively disclosed. Although the EU is seeking …

CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance … investigates the conception and major opportunities and risks of the German Sustainability Code. Furthermore we present the first … Sustainability Code differently. In view of the main reporting heterogeneity and reporting lags the current European regulation of …

Officer (CFO) or Chief Sustainability Officer (CSO)) on CSR outcomes. This paper aims to convey a detailed understanding of … perspectives, and we employ a systematic literature review of the symbolic vs. substantive effects of sustainability-related board …

Based on legitimacy theory and upper echelons theory, this empirical study addresses whether sustainability expertise … in Corporate Sustainability Committees (CSCs) has an impact on firms’ environmental performance. Moreover, a moderator … analysis of the implementation of Chief Sustainability Officers (CSOs) on that link is included. Panel regressions are …