We investigate the network topology of a comprehensive data set of the world-wide population of corporate entities. In particular, we have extracted information on the boards of all companies listed in Bloomberg's archive of company profiles in October, 2015, a total of almost 100; 000 firms. We...

Die vorliegende Studie betrifft die Gen. Y und ihre spezifischen Anforderungen an die Unternehmensorganisation. Im Ergebnis einer durchgeführten Befragung ist festzuhalten, dass die Gen. Y die Kernkompetenzen eines Managers verstärkt einfordert und eine hohe Betreuungsintensität verlangt....

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

This study empirically analyzes barriers preventing private investors from participating in the market of sustainable and responsible investments (SRI). Thereby, we link the strand of literature regarding participation costs of stockholding, i.e. information and transaction costs, to SRI market...

In der Geschichte der deutschen modernen Genossenschaftsbewegung kam der Förderung sozialer Belange in Abhängigkeit von den Vorstellungen der Gründungsväter, vom Zustand der jeweiligen gesellschaftlichen Verhältnisse und dem politischen System sowie von den vorrangigen Förderinteressen der...

In diesem Arbeitspapier wird die Norm "ISO/IEC 38500" beschrieben und analysiert. Die erste Ausgabe der Norm wurde im Juni 2008 als "ISO/IEC 38500:2008 Corporate governance of information technology" veröffentlicht. Die zweite Ausgabe folgte im Februar 2015 als "ISO/IEC 38500:2015 Information...

Two competing hypotheses, value enhancing and value discounting, state that implementing socially responsible corporate policies can have positive or negative effects on firm value. This paper tests how a specific type of social responsibility–corporate equality–affects firm value. Corporate...

This article presents a case for transfer mispricing as an argument for Corporate Social Responsibility (CSR). The argument builds on the position that in order to compensate for potential loss of brand image and reputation, Multinational Companies (MNCs) would be more socially responsible when...

Fragmentation of production into more and more complex supply chains is a prominent feature of globalisation. It implies that transaction costs as part of total costs of ownership carry a large weight in procurement decisions. An analysis of the various types of transaction costs is also...