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.
| Identifer | oai:union.ndltd.org:DRESDEN/oai:qucosa:de:qucosa:91794 |
| Date | 30 May 2024 |
| Creators | Gebhardt, Maria |
| Contributors | Zülch, Henning, Kanbach, Dominik, HHL Leipzig Graduate School of Management |
| Source Sets | Hochschulschriftenserver (HSSS) der SLUB Dresden |
| Language | English |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, doc-type:doctoralThesis, info:eu-repo/semantics/doctoralThesis, doc-type:Text |
| Rights | info:eu-repo/semantics/openAccess |
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