relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non …-Financial Statement (NFS) has been part of the German reporting of listed companies. In this context, this academic paper examines the … climate-related reporting within the NFS and a t-Test with dependent variables. The descriptive content analysis is the basis …

reporting emphasis assigned to these metrics. On the other hand, we find no evidence that firms use pro forma earnings to … significantly less likely to use pro forma earnings disclosures and to assign reporting emphasis than mandatory adopters. Taken …