This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis … influence its sustainability reporting level. Moreover, the case studies show a differentiated picture in regards to the … was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by …

large body of literature was developed on sustainability reporting quality (SRQ) in voluntary context, evidence about the … and it adopts content analysis methods performed on sustainability reporting practices of companies listed in FTSE-MIB and … DAX 30. The analysis aims to understand if obligatoriness affects SRQ, causes some changes in reporting practices such as …

shows that the major publicly listed corporations in Germany implement the reporting requirements very differently …. Reporting about women and leadership positions increased overall between 2009 and 2020 in line with the requirements. However … with fulfilling the legal requirements. Companies’ reporting on women and leadership positions is thus an indicator and …

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 …

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 …