The topic of transparency in CSR reporting provides several opportunities for research. This dissertation contributes to three of them, over the course of three research manuscripts.
Research on CSR reporting has produced an extensive literature. Scholars have reviewed this literature with varying extensiveness and points of view. However, the question whether CSR reports overall provide decision-useful information to capital markets has received little attention. Thus, the first manuscript provides such a review of the empirical literature and its major findings. One potential influence on the quality of CSR reports may be the fact whether a report is externally assured by an independent party. The second manuscript thus investigates how external assurance is associated with principles of CSR reporting quality at the firm level. The third manuscript is concerned with the practical implementation of transparency in CSR.
| Identifer | oai:union.ndltd.org:DRESDEN/oai:qucosa:de:qucosa:74877 |
| Date | 12 May 2021 |
| Creators | Weuster, Carl William |
| Contributors | Zülch, Henning, Suchanek, Andreas, 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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