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Legitimacy strategies in corporate environmental reporting : a longitudinal analysis of German DAX companies' disclosed objectives
Borgstedt, Philipp; Nienaber, Ann-Marie; Liesenkötter, … - In: Journal of business ethics : JOBE 158 (2019) 1, pp. 177-200
Persistent link: https://www.econbiz.de/10012058156
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Multiple case study analysis on the consequences of mandatory sustainability reporting in private German family firms
Ebner, Ralf - In: Junior management science 9 (2024) 2, pp. 1540-1566
This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms …. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50 … reporting. This allows us to derive three archetypes facing varying implementation challenges. The analysis reveals direct and …
Persistent link: https://www.econbiz.de/10014566909
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Umweltschutz-Reporting : Umwelterklärungen und -berichte als Module eines Reportingsystems
Lange, Christoph; Ahsen, Anette von; Daldrup, Herbert - 2001
Persistent link: https://www.econbiz.de/10001519123
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Umweltschutz-Reporting : Umwelterklärungen und -berichte als Module eines Reportingsystems
Lange, Christoph - 2015
Im Hinblick auf die zunehmende Bedeutung des Umweltschutz-Reporting wendet sich das Lehr- und Handbuch an …
Persistent link: https://www.econbiz.de/10014508861
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The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies
Mion, Giorgio; Loza Adaui, Cristian R. - In: Non-financial disclosure and integrated reporting : …, (pp. 55-80). 2020
Persistent link: https://www.econbiz.de/10012217211
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Sustainability reporting of German healthcare companies : a comparison
Sassen, Remmer; Stoffel, Miriam; Braun, Vera - In: International journal of comparative management 4 (2022) 2, pp. 102-120
This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … investigating the further reporting environment. The results indicate that the specific business sector of a company does not … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the …
Persistent link: https://www.econbiz.de/10014287824
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A proposal of an international environmental reporting grid : what interest for policymakers, regulatory bodes, companies, and researchers? ; reply to discussion of "Mandatory envi...
Barbu, Elena M.; Dumontier, Pascal; Feleagă, Niculae; … - In: The international journal of accounting : TIJA 49 (2014) 2, pp. 253-262
Persistent link: https://www.econbiz.de/10010384951
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Are CSR disclosures relevant for investors? : empirical evidence from Germany
Verbeeten, Frank H. M.; Gamerschlag, Ramin; Möller, Klaus - In: Management decision : MD 54 (2016) 6, pp. 1359-1382
Persistent link: https://www.econbiz.de/10011517124