CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article investigates the conception and major opportunities and...

Manuscript Type: Empirical Research Issue: We investigate the assumption found in code and corporate social responsibility (CSR) literature that suggests codes are primarily associated with the CSR practices of an organization. Research Findings/Results: A web-based study of 150 corporations...

Manuscript Type: Empirical Research Issue: We investigate the assumption found in code and corporate social responsibility (CSR) literature that suggests codes are primarily associated with the CSR practices of an organization. Research Findings/Results: A web-based study of 150 corporations...