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

Martin Stawinoga; Patrick Velte

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

Martin Stawinoga
, Patrick Velte

Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance

Helmut Schmidt University

Research output: Journal contributions › Journal articles › Research › peer-review

9 Citations (Scopus)

Abstract

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 language	English
Journal	Problems and Perspectives in Management (PPM)
Volume	13
Issue number	2
Pages (from-to)	36-50
Number of pages	15
ISSN	1727-7051
Publication status	Published - 2015

Research areas and keywords

Management studies
corporate governance
business reporting
Sustainability Science
CSR reporting
CSR management

ASJC Scopus Subject Areas

Social Sciences (miscellaneous)
Public Administration
Business, Management and Accounting(all)
Business and International Management
Law

Access to Document

DownloadFinal published version, 222 KBLicence: CC BY

http://businessperspectives.org/journals_free/ppm/2015/PPM_2015_02_Stawinoga.pdfLicence: CC BY

Corporate governance and CSR/IR reporting
Velte, P. (Project manager, academic)
01.10.14 → …
Project: Research

Cite this

@article{ab25b2d0e9d44864a862152affc6b186,

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

abstract = "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.",

keywords = "Management studies, corporate governance, business reporting, Sustainability Science, CSR reporting, CSR management",

author = "Martin Stawinoga and Patrick Velte",

year = "2015",

language = "English",

volume = "13",

pages = "36--50",

journal = "Problems and Perspectives in Management (PPM)",

issn = "1727-7051",

publisher = "LLC CPC Business Perspectives",

number = "2",

}

TY - JOUR

T1 - CSR management and reporting between voluntary bonding and legal regulation

T2 - First empirical insights of the compliance to the German Sustainability Code

AU - Stawinoga, Martin

AU - Velte, Patrick

PY - 2015

Y1 - 2015

N2 - 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.

AB - 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.

KW - Management studies

KW - corporate governance

KW - business reporting

KW - Sustainability Science

KW - CSR reporting

KW - CSR management

M3 - Journal articles

SN - 1727-7051

VL - 13

SP - 36

EP - 50

JO - Problems and Perspectives in Management (PPM)

JF - Problems and Perspectives in Management (PPM)

IS - 2

ER -

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

Abstract

Research areas and keywords

ASJC Scopus Subject Areas

Access to Document

Fingerprint

Projects

Corporate governance and CSR/IR reporting

Cite this