Similar Search Results

CSR management and reporting between voluntary bonding and legal regulation : first empirical insights of the compliance to the German Sustainability Code

Stawinoga, Martin; Velte, Patrick - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 36-50

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...

Persistent link: https://www.econbiz.de/10011491100

Sustainable Management Compensation and ESG Performance – The German Case

Velte, Patrick - 2017

governance (ESG) performance in the German two tier system. The empirical quantitative study covers a sample selection of German … compensation and ESG performance, a correlation and regression analysis is carried out. On the basis of multiple regressions, non …-financial elements (social or environmental aspects) in the management board compensation positively influence ESG performance, as …

Persistent link: https://www.econbiz.de/10012963057

Does Board Composition Have an Impact on CSR Reporting? A Literature Review

Velte, Patrick - 2017

Corporate social responsibility (CSR) reporting plays a key role in stakeholder management, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–09. This literature review evaluates 51 empirical studies that concentrate on the influence...

Persistent link: https://www.econbiz.de/10012963061

Corporate sustainability committees, chief sustainability officers and environmental performance - empirical evidence from European firms

Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 43 (2020) 2, pp. 191-213

Persistent link: https://www.econbiz.de/10012590898

Single versus double materiality of corporate sustainability reporting : which concept will contribute to climate neutral business?

Stawinoga, Martin; Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 45 (2022) 2, pp. 210-248

Persistent link: https://www.econbiz.de/10013276080

Zum Entwurf einer EU-Richtlinie zur Corporate Sustainability Due Diligence (CSDD) : Unterschiede zum deutschen Lieferkettensorgfaltspflichtengesetz (LkSG)

Velte, Patrick; Stave, Crispin - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 13, pp. 724-734

Persistent link: https://www.econbiz.de/10013286030

Zum Entwurf einer EU-Richtlinie zur Corporate Sustainability Due Diligence (CSDD) : Einordnung in ein Gesamtkonzept der Sustainable Corporate Governance

Velte, Patrick; Stave, Crispin - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 14, pp. 790-797

Persistent link: https://www.econbiz.de/10013286039

CSR and Tax Avoidance : A Review of Empirical Research

Velte, Patrick; Kovermann, Jost - 2021

This article is a literature review that covers quantitative empirical research on the association between corporate social responsibility and corporate tax avoidance. We conduct a structured literature review and evaluate the empirical-quantitative results with regard to the CSR-tax avoidance...

Persistent link: https://www.econbiz.de/10013245059

Do Chief Sustainability Officers and CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review Based on Empirical-Quantitative Research Findings

Velte, Patrick; Stawinoga, Martin - 2021

Although an increasing amount of empirical research has been linked to the impact of management control and governance on Corporate Social Responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of...

Persistent link: https://www.econbiz.de/10013245060

Corporate Social Responsibility (CSR) and Earnings Management : A Literature Review

Velte, Patrick - 2021

This paper provides insight whether Corporate Social Responsibility (CSR) and earnings management are connected. Based on agency- and stewardship theory the author conducts a literature review and evaluates the empirical results with regard to the CSR-earnings management and the earnings...

Persistent link: https://www.econbiz.de/10013245068