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Corporate reporting provides insight into companies' commitment to gender equality
Kirsch, Anja; Sondergeld, Virginia; Thompson, Philipp … - In: DIW weekly report : economy, politics, science : a … 13 (2023) 3/4, pp. 32-39
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 …
Persistent link: https://www.econbiz.de/10013532157
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Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...
Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010
relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …
Persistent link: https://www.econbiz.de/10003948436
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How do companies invest in corporate social responsibility? : an ordonomic contribution for empirical CSR research
Will, Matthias Georg; Hielscher, Stefan - In: Administrative Sciences : open access journal 4 (2014) 3, pp. 219-241
This paper takes both a conceptual and an empirical approach to answer the question as to how Corporate Social Responsibility (CSR) can be connected to the company's role as an agent of social value creation when it operates within an imperfect institutional framework of market competition. To...
Persistent link: https://www.econbiz.de/10012015395
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How do companies invest in corporate social responsibility? : an ordonomic contribution for empirical CSR research
Will, Matthias Georg; Hielscher, Stefan - 2012
This paper takes both a conceptual and an empirical approach to answer the question of how CSR can be connected to the company’s role as an agent of social value creation that operates within an imperfect institutional framework of market competition. To develop a functional design for an...
Persistent link: https://www.econbiz.de/10011784104
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The Influence of Corporate Social Performance on Employer Attractiveness in the Transportation and Logistics Industry : Insights from German Junior Talent
Sohn, Matthias; Sohn, Werner; Klaas-Wissing, Thorsten; … - 2016
Job markets in the transport and logistics industry are characterized by a scarcity of well-educated junior talent. Employer attractiveness is becoming more important in order to win the most talented junior staff. The purpose of this paper is to investigate how corporate social performance...
Persistent link: https://www.econbiz.de/10014038015
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The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany
Liao, Qing - 2012
accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … to the growing literature on the financial statement effects of mandatory IFRS reporting and points to possible reasons …
Persistent link: https://www.econbiz.de/10013112946
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Unternehmen im Spannungsfeld der Stakeholderansprüche : Möglichkeiten und Rahmenbedingungen für unternehmerische Mitverantwortung
Eyerund, Theresa; Möller, Marie - 2016
Diese Publikation analysiert, wie private und staatliche Maßnahmen und Forderungen in Bezug auf das unternehmerische Engagement zu bewerten sind. Die Basis dafür bietet eine Analyse, wie sich Unternehmen im Spannungsfeld der Stakeholderinteressen engagieren können, in welchen Bereichen und in...
Persistent link: https://www.econbiz.de/10011572154
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Sustainability reporting at German and Austrian universities
Lopatta, Kerstin; Jaeschke, Reemda - In: International journal of education economics and development 5 (2014) 1, pp. 66-90
Persistent link: https://www.econbiz.de/10010409298
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Sustainability reporting in the Austrian, German and Swiss public sector
Greiling, Dorothea; Traxler, Albert Anton; Stötzer, Sandra - In: International journal of public sector management : IJPSM 28 (2015) 4/5, pp. 404-428
Persistent link: https://www.econbiz.de/10011504332
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Recent trends in sustainability reporting by German universities
Azizi, Leyla; Bien, Colin; Sassen, Remmer - In: NachhaltigkeitsManagementForum 26 (2018) 1/4, pp. 66-85
Persistent link: https://www.econbiz.de/10012003921