Im Zusammenhang mit den Aktivitäten von Unternehmen treten die Begriffe der Nachhaltigkeit und des nachhaltigen …

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards … developed by the Sustainability Accounting Standards Board (SASB). We find firms voluntarily disclosing more SASB …