Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR) disclosures. CSR disclosure relates to the provision of information on companies’ environmental and social performance. From an economic perspective, companies might disclose this information to avoid or...

Purpose – The purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant. Design/methodology/approach – By means of word‐based content analysis, human capital information is extracted from German companies’ annual...

This paper investigates strategy and control's key effects on relationship performance in German automotive supplier firms, specifically taking the relational aspects into account. In buyer-supplier relationships the more powerful party could exploit the dependent party by means of opportunistic...