German Universities of Applied Sciences and South African Universities of Technology are vocationoriented higher education institutions with a particular focus on applied research. Due to comparable educational tasks and research focus of the institutions in both countries, this paper presents...

This paper examines the current practice in sustainability reporting among the German TecDAX 30 companies on the basis of their published sustainability reports for 2009. A scoring-system has been developed with 74 indicators, based on the international Reporting Guidelines of the Global...

The purpose of this article is to explore the market reactions and determinants to 180 investor presentations by the German DAX 30 companies illustrating half-year and year-end results from 2010 to 2012. Therefore, an event study is conducted. In line with previous studies, the article finds...

This study analyses the current practice in sustainability reporting among the German TecDAX companies for 2009 and 2010. A scoring system has been developed with 23 indicators based on the guidelines of the Global Reporting Initiative to evaluate scope and quality of the sustainability reports....

This paper analyses the scope and the quality of the sustainability reporting of the DAX30 companies with the help of comparable Key Performance Indicators (KPIs) and a presentation of the general characteristics of the published reports with focus on the topics sustainability and sustainable...