Information economics has emerged as the primary theoretical lens for framing financing decisions in firm R&D investment. Successful outcomes of R&D projects are either ex-ante impossible to predict or the information is asymmetrically distributed between inventors and investors. As a result,...

This paper advances the development of a 'universal' reporting framework for higher education. It is the first paper that reviews the current state of sustainability reporting in German and Austrian universities. Although playing a leading role in promoting sustainable development movements,...