Many countries have introduced Energy Performance Certificates to mitigate the information asymmetry with respect to the thermal quality of houses. Drawing on a stylized theoretical model that is coupled with comprehensive data on real estate advertisements in the German housing market, this...

The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...

This study assesses the status quo of sustainability reporting by German healthcare companies. First, content analysis was conducted based on eight sustainability reports. Second, we developed case studies for three of those firms by investigating the further reporting environment. The results...