Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet

Standard

Measurement approaches for inigrated reporting adoption and quality : A systematic literature review, conceptualization and a research agenda. / Rauschenberger, Finja; Lueg, Rainer.

CSR COMMUNICATION CONFERENCE 2022: PROCEEDINGS The 6th International CSR Communication Conference Leuphana University of Lüneburg, Lüneburg September 14-16, 2022. Hrsg. / Hannah Trittin-Ulbrich; Dennis Schoeneborn; Matthias Wenzel; Urša Golob; Klement Podnar. 1. Aufl. Ljķbljani : University of Ljubljana, 2022. S. 135-144 (CSR Communication Conference Proceedings).

Publikation: Beiträge in SammelwerkenAufsätze in KonferenzbändenForschungbegutachtet

Harvard

Rauschenberger, F & Lueg, R 2022, Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda. in H Trittin-Ulbrich, D Schoeneborn, M Wenzel, U Golob & K Podnar (Hrsg.), CSR COMMUNICATION CONFERENCE 2022: PROCEEDINGS The 6th International CSR Communication Conference Leuphana University of Lüneburg, Lüneburg September 14-16, 2022. 1 Aufl., CSR Communication Conference Proceedings, University of Ljubljana, Ljķbljani, S. 135-144, Conference - The 6th International CSR Communication Conference - 2022, Lüneburg, Deutschland, 14.09.22. <http://csr-com.org/img/upload/CSRCom_Proceedings_2022_Web1[4].pdf>

APA

Rauschenberger, F., & Lueg, R. (2022). Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda. in H. Trittin-Ulbrich, D. Schoeneborn, M. Wenzel, U. Golob, & K. Podnar (Hrsg.), CSR COMMUNICATION CONFERENCE 2022: PROCEEDINGS The 6th International CSR Communication Conference Leuphana University of Lüneburg, Lüneburg September 14-16, 2022 (1 Aufl., S. 135-144). (CSR Communication Conference Proceedings). University of Ljubljana. http://csr-com.org/img/upload/CSRCom_Proceedings_2022_Web1[4].pdf

Vancouver

Rauschenberger F, Lueg R. Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda. in Trittin-Ulbrich H, Schoeneborn D, Wenzel M, Golob U, Podnar K, Hrsg., CSR COMMUNICATION CONFERENCE 2022: PROCEEDINGS The 6th International CSR Communication Conference Leuphana University of Lüneburg, Lüneburg September 14-16, 2022. 1 Aufl. Ljķbljani: University of Ljubljana. 2022. S. 135-144. (CSR Communication Conference Proceedings).

Bibtex

@inbook{ca1466cc817146b580d70faed013bd68,
title = "Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda",
abstract = "Previous assessment of the stock market reation to the accouncement of firms' inclusion European sustainability indices revealed inconclusive results regarding investor reactions. While previous research is largely based on data from the late 1990s and early 2000s, the value of sustainable assets under management has increased sharply within the last decades. Counteracting the divergence of practice and research, the substance of this research lies in answering the question of whether investors appreciate firms' inclusion in a renowned European sustainability index in current times. Performing an event study based on a sample of 77 additions in the time period 2018-2021, the study examines the stock market reaction to firms' inclusion in the FTSE4Good Europe Index based on signaling theory. We analyze thesignificance of abnormal returns using three event windows: the pre-announcement period, the announcement period, and the effective period. We find that in the time period around the announcement date [AD 0, AD +5], stock returns of firms being added to the index positively and significantly increase.The results of the study, therefore, suggest that the addition to the FTSE4Good Europe Index is a significant criterion for asset allocation activities",
keywords = "Management studies",
author = "Finja Rauschenberger and Rainer Lueg",
year = "2022",
language = "English",
series = "CSR Communication Conference Proceedings",
publisher = "University of Ljubljana",
pages = "135--144",
editor = "Hannah Trittin-Ulbrich and Dennis Schoeneborn and Matthias Wenzel and Golob, {Ur{\v s}a } and Klement Podnar",
booktitle = "CSR COMMUNICATION CONFERENCE 2022",
address = "Slovenia",
edition = "1",
note = "Conference - The 6th International CSR Communication Conference - 2022 : New Challenges in the Age of Digitalization and Disinformation ; Conference date: 14-09-2022 Through 16-09-2022",
url = "http://csr-com.org/img/upload/CSRCom_Proceedings_2022_Web1[4].pdf",

}

RIS

TY - CHAP

T1 - Measurement approaches for inigrated reporting adoption and quality

T2 - Conference - The 6th International CSR Communication Conference - 2022

AU - Rauschenberger, Finja

AU - Lueg, Rainer

N1 - Conference code: 6

PY - 2022

Y1 - 2022

N2 - Previous assessment of the stock market reation to the accouncement of firms' inclusion European sustainability indices revealed inconclusive results regarding investor reactions. While previous research is largely based on data from the late 1990s and early 2000s, the value of sustainable assets under management has increased sharply within the last decades. Counteracting the divergence of practice and research, the substance of this research lies in answering the question of whether investors appreciate firms' inclusion in a renowned European sustainability index in current times. Performing an event study based on a sample of 77 additions in the time period 2018-2021, the study examines the stock market reaction to firms' inclusion in the FTSE4Good Europe Index based on signaling theory. We analyze thesignificance of abnormal returns using three event windows: the pre-announcement period, the announcement period, and the effective period. We find that in the time period around the announcement date [AD 0, AD +5], stock returns of firms being added to the index positively and significantly increase.The results of the study, therefore, suggest that the addition to the FTSE4Good Europe Index is a significant criterion for asset allocation activities

AB - Previous assessment of the stock market reation to the accouncement of firms' inclusion European sustainability indices revealed inconclusive results regarding investor reactions. While previous research is largely based on data from the late 1990s and early 2000s, the value of sustainable assets under management has increased sharply within the last decades. Counteracting the divergence of practice and research, the substance of this research lies in answering the question of whether investors appreciate firms' inclusion in a renowned European sustainability index in current times. Performing an event study based on a sample of 77 additions in the time period 2018-2021, the study examines the stock market reaction to firms' inclusion in the FTSE4Good Europe Index based on signaling theory. We analyze thesignificance of abnormal returns using three event windows: the pre-announcement period, the announcement period, and the effective period. We find that in the time period around the announcement date [AD 0, AD +5], stock returns of firms being added to the index positively and significantly increase.The results of the study, therefore, suggest that the addition to the FTSE4Good Europe Index is a significant criterion for asset allocation activities

KW - Management studies

M3 - Article in conference proceedings

T3 - CSR Communication Conference Proceedings

SP - 135

EP - 144

BT - CSR COMMUNICATION CONFERENCE 2022

A2 - Trittin-Ulbrich, Hannah

A2 - Schoeneborn, Dennis

A2 - Wenzel, Matthias

A2 - Golob, Urša

A2 - Podnar, Klement

PB - University of Ljubljana

CY - Ljķbljani

Y2 - 14 September 2022 through 16 September 2022

ER -