CSR management and reporting between voluntary bonding and legal regulation: First empirical insights of the compliance to the German Sustainability Code

Research output: Journal contributionsJournal articlesResearchpeer-review

Authors

CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article investigates the conception and major opportunities and risks of the German Sustainability Code. Furthermore the authors present the first empirical analysis of declarations of conformity voluntarily published by 75 companies. It is examined, whether stock companies on the one hand and public enterprises, medium-sized as well as family-owned businesses on the other hand apply the Sustainability Code differently. In view of the main reporting heterogeneity and reporting lags the current European regulation of CSR reporting can be justified.
Original languageEnglish
JournalProblems and Perspectives in Management (PPM)
Volume13
Issue number2
Pages (from-to)36-50
Number of pages15
ISSN1727-7051
Publication statusPublished - 2015

Documents

Links

Recently viewed

Publications

  1. The overburdened mother: How social workers view the private sphere
  2. Interdisciplinary engineering education in the context of digitalization and global transformation prozesses.
  3. Activity-based start-up simulations in entrepreneurship education at German universities
  4. Spatial scale affects seed predation and dispersal in contrasting anthropogenic landscapes
  5. Armenia
  6. Pervasive Intelligence
  7. Impulse für die Migrationsgesellschaft
  8. Public Value
  9. User participation in the quality assurance of requirements specifications
  10. Modelling of heat exchangers based on thermochemical material for solar heat storage systems
  11. Die Unterwerfung
  12. Ecosystem services and distributive justice. Considering access rights to ecosystem services in theories of distributive justice
  13. Metacommunity, mainland-island system or island communities?
  14. Fallstudie
  15. Strategic Self-Regulation in Groups
  16. Does CEO power moderate the link between ESG performance and financial performance?
  17. Control and Freedom: Power and Paranoia in the Age of Fiber Optics
  18. Exploring the influence of testimonial source on attitudes towards e-mental health interventions among university students
  19. Heidegger und die Römer
  20. Computer Simulations Then and Now
  21. Transcending adaptation
  22. Werturteil II
  23. Globalization, Nautical Nostalgia and Maritime Identity Politics. A Case Study on Boundary Objects in the Future German Port Museum
  24. The Three Schools of CCO Thinking
  25. Der extrovertierte Rechtstaat
  26. Article 73 CISG
  27. It´s All in the Game!
  28. Diagnosebegleiter - Einzeltestkartei
  29. Diversion
  30. Calling and career preparation
  31. Introducing Residual Stresses on Sheet Metals by Slide Hardening under Stress Superposition
  32. Direct negative density-dependence in a pond-breeding frog population
  33. Fallstudie