This study explores the consequences of the Corporate Social Responsibility Reporting Directive (CSRD) on family firms. The European Commission (EC) extends under the CSRD the number of reporting companies from approximately 12,000 to 50,000, with the greatest increase in Germany. For 2025,...

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...