Since the financial crisis of 2008-09, non financial-related shareholder activism increased, as public interest entities (PIEs) should strengthen their environmental, social and governance (ESG) activities. The aim of this study is whether institutional ownership (IO) has an impact on ESG...

In this article, we review recent archival research articles (98 studies) on the impact of corporate governance on restatements, enforcement activities and fraud as corporate financial misconduct. Applying an agency-theoretical view, we mainly differentiate between four levels of corporate...

CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article investigates the conception and major opportunities and...