Langanzeige der Metadaten
DC Element | Wert | Sprache |
---|---|---|
dc.contributor.advisor | Pott, Christiane | - |
dc.contributor.author | Chrzan, Sandra | - |
dc.date.accessioned | 2024-03-26T07:16:59Z | - |
dc.date.available | 2024-03-26T07:16:59Z | - |
dc.date.issued | 2024 | - |
dc.identifier.uri | http://hdl.handle.net/2003/42406 | - |
dc.identifier.uri | http://dx.doi.org/10.17877/DE290R-24242 | - |
dc.description.abstract | This dissertation presents a thorough investigation of Corporate Social Responsibility (CSR) disclosures across four essays, examining its development, present implementations, regulatory shifts, and impacts on diverse stakeholders. Prompted by the European Union's European Green Deal, the growing focus on sustainability and the incorporation of Environmental, Social, and Governance (ESG) factors into corporate strategies have led to an increased demand for transparent disclosure of companies' ESG performance. This analysis highlights a significant increase in sustainability reporting throughout Europe. Nonetheless, a pronounced lack of consensus and standardization in CSR reporting is identified in this examination, particularly in Germany. The investigation progresses to analyze CSR disclosure's effects on both financial and non-financial stakeholders, addressing the challenges of information asymmetry and the evolving regulatory environment in the EU, which seeks to direct investments towards sustainable entities. The impact of CSR disclosures on corporate reputation among non-financial stakeholders is evaluated. Empirical results indicate no significant impact of CSR reporting on corporate reputation within this group, suggesting that CSR reports may not serve as an effective communication tool. In contrast, CSR disclosures via corporate websites are found to significantly influence corporate reputation among non-financial stakeholders. Further, we explore the EU taxonomy's effect on investors’ judgments, revealing that EU taxonomy indicators enhance transparency for professional investors. Notably, EU taxonomy indicators convey positive signals to private investors, even if the taxonomy indicators are below the presented industry average. Drawing upon these findings, the concluding essay discusses the legal implications for fostering green investments. By merging empirical evidence with theoretical discourse, this dissertation aims to contribute to the understanding and development of CSR reporting. It highlights the critical need for precise, standardized reports taking into account the individual requirements of diverse stakeholder groups. This approach is intended to facilitate sustainable decisions and improve corporate reputation, in alignment with the EU's objectives towards a sustainable economy. | en |
dc.language.iso | en | de |
dc.subject | CSR disclosure | en |
dc.subject | EU taxonomy | en |
dc.subject | EU green deal | en |
dc.subject | Investors judgement | en |
dc.subject | Corporate reputation | en |
dc.subject.ddc | 330 | - |
dc.title | A shifting regulatory landscape: the impact of corporate social responsibility disclosure and EU regulations on the judgments of investors and non-financial stakeholders | en |
dc.type | Text | de |
dc.contributor.referee | Kreße, Bernhard | - |
dc.date.accepted | 2024-02-28 | - |
dc.type.publicationtype | PhDThesis | de |
dc.subject.rswk | Taxonomie | de |
dc.subject.rswk | Kapitalmarkt | de |
dc.subject.rswk | Transparenz | de |
dc.subject.rswk | Nachhaltigkeit | de |
dc.subject.rswk | Soziale Verantwortung | de |
dc.subject.rswk | Environmental, Social and Governance | de |
dcterms.accessRights | open access | - |
eldorado.secondarypublication | false | de |
Enthalten in den Sammlungen: | Lehrstuhl für Internationale Rechnungslegung und Wirtschaftsprüfung |
Dateien zu dieser Ressource:
Datei | Beschreibung | Größe | Format | |
---|---|---|---|---|
Dissertation_Chzan.pdf | DNB | 2.32 MB | Adobe PDF | Öffnen/Anzeigen |
Diese Ressource ist urheberrechtlich geschützt. |
Diese Ressource ist urheberrechtlich geschützt.
rightsstatements.org