How do investors perceive CEOs' style of sustainability reporting? To answer this question, we connect the reporting style of CEOs with sustainability reporting and sustainability performance at firm level and analyze the joint effect of CEOs' reporting styles, sustainability reporting and...

This study examines whether parity codetermination at German supervisory boards improves labor investment efficiency at firm level. We focus on labor, as it is an important production factor. Labor investment decisions are not easily reversible in the short term, given that hiring and firing...

This paper examines the relationship between the presence of employee representatives and female directors at board level and a firm's environmental and corporate social responsibility (CSR) performance. Using an international sample of firms from 23 developed countries between 2001 and 2014, we...

Wirtschaft und Gesellschaft befinden sich aktuell im Sog der weltweiten Coronakrise. Kilmaschutz und die Förderung der nachhaltigen Entwicklung stehen aber nach wie vor auf der poltischen Agenda, und das Thema »Sutainable Finance« gewinnt an Bedeutung. Die Finanzwirtschaft kann ein Hebel zum...