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report in accordance with the International Integrated Reporting Council (IIRC) framework. However it is unclear which … instructions or definition of sectoral key performance indicators to be disclosed. Based on a German survey of various stakeholder …
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. Future research is encouraged to implement dynamic regression models, increase CSR and CEO proxies and focus on international …, the authors recommend firms to search for opportunities to make their CSR strategy more comprehensive by their stakeholder …
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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...
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