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Sustainable investing and shareholder activism - the transition of corporate reporting

Over the last decade, awareness of sustainability issues has increased and changed the information needs of investors. This development is also reflected in a transition of corporate reporting – the increase in the importance of sustainability reporting in addition to traditional financial reporting. However, the changed information needs are not yet met by reporting companies. Therefore, this paper-based dissertation comprises four manuscripts dealing with the transition of corporate reporting. Overall, this dissertation contributes toward a more refined understanding of the changed needs to support practitioners and regulators in the transition process of corporate reporting.

Identiferoai:union.ndltd.org:DRESDEN/oai:qucosa:de:qucosa:91794
Date30 May 2024
CreatorsGebhardt, Maria
ContributorsZülch, Henning, Kanbach, Dominik, HHL Leipzig Graduate School of Management
Source SetsHochschulschriftenserver (HSSS) der SLUB Dresden
LanguageEnglish
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/publishedVersion, doc-type:doctoralThesis, info:eu-repo/semantics/doctoralThesis, doc-type:Text
Rightsinfo:eu-repo/semantics/openAccess

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