[{"page":"514-522","keyword":["Nicht-finanzielle Information","GRI","Nachhaltigkeit","Wesentlichkeit","ISSB","GSSB","ESG","CSR"],"language":[{"iso":"ger"}],"_id":"8218","place":"Düsseldorf","type":"scientific_journal_article","citation":{"chicago":"Stawinoga, Martin. “Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation.” <i>WPg : Kompetenz schafft Vertrauen</i>, no. 9 (2022): 514–22.","mla":"Stawinoga, Martin. “Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation.” <i>WPg : Kompetenz schafft Vertrauen</i>, no. 9, 2022, pp. 514–22.","van":"Stawinoga M. Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation. WPg : Kompetenz schafft Vertrauen. 2022;(9):514–22.","ieee":"M. Stawinoga, “Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation,” <i>WPg : Kompetenz schafft Vertrauen</i>, no. 9, pp. 514–522, 2022.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Stawinoga, Martin</span>: Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation. In: <i>WPg : Kompetenz schafft Vertrauen</i>. Düsseldorf, IDW Verlag (2022), Nr. 9, S. 514–522","apa":"Stawinoga, M. (2022). Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation. <i>WPg : Kompetenz schafft Vertrauen</i>, <i>9</i>, 514–522.","ama":"Stawinoga M. Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation. <i>WPg : Kompetenz schafft Vertrauen</i>. 2022;(9):514-522.","short":"M. Stawinoga, WPg : Kompetenz schafft Vertrauen (2022) 514–522.","havard":"M. Stawinoga, Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation, WPg : Kompetenz schafft Vertrauen. (2022) 514–522.","ufg":"<b>Stawinoga, Martin</b>: Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation, in: <i>WPg : Kompetenz schafft Vertrauen</i> (2022), H. 9,  S. 514–522.","chicago-de":"Stawinoga, Martin. 2022. Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation. <i>WPg : Kompetenz schafft Vertrauen</i>, Nr. 9: 514–522.","bjps":"<b>Stawinoga M</b> (2022) Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation. <i>WPg : Kompetenz schafft Vertrauen</i> 514–522."},"year":"2022","date_updated":"2024-08-08T08:53:25Z","main_file_link":[{"url":"https://zugang.idw-verlag.de/xopp/onlinebibliothek/start.xav?start=%2F%2F*%5B%40node_id%3D%27950445%27%5D&origin=link&hlf=xaver.component.Hitlist_0&tf=xaver.component.Text_0&ssinst=1983E9E3&SID="}],"date_created":"2022-05-13T09:12:16Z","department":[{"_id":"DEP1507"}],"user_id":"83781","issue":"9","publication":"WPg : Kompetenz schafft Vertrauen","status":"public","abstract":[{"lang":"eng","text":"Im Jahr 2019 hatte die Global Reporting Initiative (GRI) den Prozess zur Überarbeitung ihrer sogenannten GRI-Universalstandards eingeleitet. Dieses Projekt wurde im Oktober 2021 abgeschlossen. Die GRI-Universalstandards haben dabei hinsichtlich der Identifikation wesentlicher Berichtsinhalte und der Erstellung eines Nachhaltigkeitsberichts in Übereinstimmung mit den Standards der GRI eine Anpassung erfahren. Des Weiteren sind erstmals sektorspezifische GRI-Standards verabschiedet worden. Im Folgenden geht es um diese Neuerungen; vor dem Hintergrund weiterer institutioneller Entwicklungen im Bereich der Nachhaltigkeitsberichterstattung wird insofern auch der Standpunkt der GRI-Organisation gewürdigt."}],"publication_status":"published","author":[{"last_name":"Stawinoga","full_name":"Stawinoga, Martin","first_name":"Martin","id":"68681"}],"publisher":"IDW Verlag","publication_identifier":{"issn":["0340-9031"]},"title":"Zur Überarbeitung der GRI-Universalstandards : Die Global Reporting Initiative (GRI) im Spannungsfeld zwischen Souveränität und Kooperation"},{"title":"Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings","volume":31,"external_id":{"isi":["000614060200002"]},"intvolume":"        31","publication_identifier":{"issn":["2191-4761 "],"eissn":["2191-477X"]},"publication_status":"published","abstract":[{"lang":"eng","text":"Although an increasing amount of empirical research has been linked to the impact of management control and governance on corporate social responsibility (CSR) issues since the financial crisis of 2008/09, heterogeneous results have characterised this research field. Regarding the group level of corporate governance, the efficacy of board committees (e.g., audit, compensation or CSR committees) has been included in recent research designs. However, analyses of corporate governance at the individual level are related to the effects of top management members [e.g., chief executive officer (CEO), chief financial officer (CFO) or chief sustainability officer (CSO)] on CSR outcomes. This paper aims to convey a detailed understanding of sustainable management control's impact as CSR-related board expertise. In more detail, we focus on the influence of both CSR committees and CSOs on three CSR measures mainly analysed in empirical-quantitative research: (1) CSR reporting; (2) CSR assurance (CSRA); and (3) CSR performance. We motivate our analysis with increased relevance from practical, regulatory and research perspectives, and we employ a systematic literature review of the symbolic vs. substantive effects of sustainability-related board composition. Based on our theoretical model (legitimacy theory, stakeholder theory and upper-echelons theory), we selected 48 quantitative peer-reviewed empirical studies on this research topic. Our analysis shows that CSR committees positively influence CSR reporting and performance. Thus, there are indications that the implementation of a CSR committee is not a symbolic act, but instead substantively contributes to CSR activities. However, in light of inconclusive empirical research results and a lack of studies that have analysed CSO-related effects, a notable research gap has been identified. Moreover, we note the main limitations of prior research in this review and develop an agenda with useful recommendations for future studies."}],"publisher":"Springer","author":[{"last_name":"Velte","first_name":"Patrick","full_name":"Velte, Patrick"},{"last_name":"Stawinoga","first_name":"Martin","full_name":"Stawinoga, Martin","id":"68681"}],"publication":"Journal of Management Control","issue":"4","status":"public","doi":"10.1007/s00187-020-00308-x","user_id":"83781","main_file_link":[{"url":"https://link.springer.com/article/10.1007/s00187-020-00308-x","open_access":"1"}],"date_updated":"2025-06-26T13:35:01Z","department":[{"_id":"DEP1507"}],"date_created":"2022-04-20T07:23:34Z","oa":"1","type":"scientific_journal_article","citation":{"din1505-2-1":"<span style=\"font-variant:small-caps;\">Velte, Patrick</span> ; <span style=\"font-variant:small-caps;\">Stawinoga, Martin</span>: Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. In: <i>Journal of Management Control</i> Bd. 31. Heidelberg, Springer (2020), Nr. 4, S. 333–377","apa":"Velte, P., &#38; Stawinoga, M. (2020). Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. <i>Journal of Management Control</i>, <i>31</i>(4), 333–377. <a href=\"https://doi.org/10.1007/s00187-020-00308-x\">https://doi.org/10.1007/s00187-020-00308-x</a>","van":"Velte P, Stawinoga M. Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. Journal of Management Control. 2020;31(4):333–77.","ieee":"P. Velte and M. Stawinoga, “Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings,” <i>Journal of Management Control</i>, vol. 31, no. 4, pp. 333–377, 2020, doi: <a href=\"https://doi.org/10.1007/s00187-020-00308-x\">10.1007/s00187-020-00308-x</a>.","mla":"Velte, Patrick, and Martin Stawinoga. “Do Chief Sustainability Officers and CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review Based on Empirical-Quantitative Research Findings.” <i>Journal of Management Control</i>, vol. 31, no. 4, 2020, pp. 333–77, <a href=\"https://doi.org/10.1007/s00187-020-00308-x\">https://doi.org/10.1007/s00187-020-00308-x</a>.","chicago":"Velte, Patrick, and Martin Stawinoga. “Do Chief Sustainability Officers and CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review Based on Empirical-Quantitative Research Findings.” <i>Journal of Management Control</i> 31, no. 4 (2020): 333–77. <a href=\"https://doi.org/10.1007/s00187-020-00308-x\">https://doi.org/10.1007/s00187-020-00308-x</a>.","havard":"P. Velte, M. Stawinoga, Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings, Journal of Management Control. 31 (2020) 333–377.","ufg":"<b>Velte, Patrick/Stawinoga, Martin</b>: Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings, in: <i>Journal of Management Control</i> 31 (2020), H. 4,  S. 333–377.","bjps":"<b>Velte P and Stawinoga M</b> (2020) Do Chief Sustainability Officers and CSR Committees Influence CSR-Related Outcomes? A Structured Literature Review Based on Empirical-Quantitative Research Findings. <i>Journal of Management Control</i> <b>31</b>, 333–377.","chicago-de":"Velte, Patrick und Martin Stawinoga. 2020. Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. <i>Journal of Management Control</i> 31, Nr. 4: 333–377. doi:<a href=\"https://doi.org/10.1007/s00187-020-00308-x\">10.1007/s00187-020-00308-x</a>, .","ama":"Velte P, Stawinoga M. Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings. <i>Journal of Management Control</i>. 2020;31(4):333-377. doi:<a href=\"https://doi.org/10.1007/s00187-020-00308-x\">10.1007/s00187-020-00308-x</a>","short":"P. Velte, M. Stawinoga, Journal of Management Control 31 (2020) 333–377."},"year":"2020","isi":"1","language":[{"iso":"eng"}],"_id":"7696","place":"Heidelberg","quality_controlled":"1","keyword":["CSR committee","Chief sustainability officer (CSO)","CSR reporting","CSR performance","CSR assurance","Board expertise"],"page":"333-377"},{"author":[{"last_name":"Stawinoga","full_name":"Stawinoga, Martin","first_name":"Martin","id":"68681"}],"publisher":"Springer Spektrum ","publication_status":"published","status":"public","publication":"Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift ","issue":"25","title":"Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis","publication_identifier":{"eissn":["1432-2293 "],"issn":["0943-3481"]},"quality_controlled":"1","place":"Heidelberg","language":[{"iso":"eng"}],"_id":"7894","page":" 213–227","keyword":["Directive 2014/95/EU     CSR-Directive-Implementation-Act     Regulation     Non-financial reporting     Assurance of qualitative sustainability disclosures"],"user_id":"83781","alternative_title":["Directive 2014/95/EU and CSR-Directive-Implementation-Act – A normative analysis of the adoption process as well as the implications on accounting and assurance practice"],"department":[{"_id":"DEP1507"}],"date_created":"2022-05-03T06:57:52Z","date_updated":"2024-09-11T12:01:48Z","doi":"https://doi.org/10.1007/s00550-017-0463-6","year":"2017","type":"scientific_journal_article","citation":{"apa":"Stawinoga, M. (2017). Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis. <i>Umwelt-Wirtschafts-Forum : Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift </i>, <i>25</i>, 213–227. <a href=\"https://doi.org/10.1007/s00550-017-0463-6\">https://doi.org/10.1007/s00550-017-0463-6</a>","din1505-2-1":"<span style=\"font-variant:small-caps;\">Stawinoga, Martin</span>: Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis. In: <i>Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift </i>. Heidelberg, Springer Spektrum  (2017), Nr. 25, S. 213–227","van":"Stawinoga M. Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis. Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift . 2017;(25):213–27.","ieee":"M. Stawinoga, “Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis,” <i>Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift </i>, no. 25, pp. 213–227, 2017, doi: <a href=\"https://doi.org/10.1007/s00550-017-0463-6\">https://doi.org/10.1007/s00550-017-0463-6</a>.","mla":"Stawinoga, Martin. “Die Richtlinie 2014/95/EU Und Das CSR-Richtlinie-Umsetzungsgesetz – Eine Normative Analyse Des Transformationsprozesses Sowie Daraus Resultierender Implikationen Für Die Rechnungslegungs- Und Prüfungspraxis.” <i>Umwelt-Wirtschafts-Forum : Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift </i>, no. 25, 2017, pp. 213–27, <a href=\"https://doi.org/10.1007/s00550-017-0463-6\">https://doi.org/10.1007/s00550-017-0463-6</a>.","chicago":"Stawinoga, Martin. “Die Richtlinie 2014/95/EU Und Das CSR-Richtlinie-Umsetzungsgesetz – Eine Normative Analyse Des Transformationsprozesses Sowie Daraus Resultierender Implikationen Für Die Rechnungslegungs- Und Prüfungspraxis.” <i>Umwelt-Wirtschafts-Forum : Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift </i>, no. 25 (2017): 213–27. <a href=\"https://doi.org/10.1007/s00550-017-0463-6\">https://doi.org/10.1007/s00550-017-0463-6</a>.","chicago-de":"Stawinoga, Martin. 2017. Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis. <i>Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift </i>, Nr. 25: 213–227. doi:<a href=\"https://doi.org/10.1007/s00550-017-0463-6\">https://doi.org/10.1007/s00550-017-0463-6</a>, .","bjps":"<b>Stawinoga M</b> (2017) Die Richtlinie 2014/95/EU Und Das CSR-Richtlinie-Umsetzungsgesetz – Eine Normative Analyse Des Transformationsprozesses Sowie Daraus Resultierender Implikationen Für Die Rechnungslegungs- Und Prüfungspraxis. <i>Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift </i> 213–227.","ufg":"<b>Stawinoga, Martin</b>: Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis, in: <i>Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift </i> (2017), H. 25,  S. 213–227.","havard":"M. Stawinoga, Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis, Umwelt-Wirtschafts-Forum : Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift . (2017) 213–227.","short":"M. Stawinoga, Umwelt-Wirtschafts-Forum : Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift  (2017) 213–227.","ama":"Stawinoga M. Die Richtlinie 2014/95/EU und das CSR-Richtlinie-Umsetzungsgesetz – Eine normative Analyse des Transformationsprozesses sowie daraus resultierender Implikationen für die Rechnungslegungs- und Prüfungspraxis. <i>Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift </i>. 2017;(25):213-227. doi:<a href=\"https://doi.org/10.1007/s00550-017-0463-6\">https://doi.org/10.1007/s00550-017-0463-6</a>"}},{"volume":87,"intvolume":"        87","publication_identifier":{"issn":["0044-2372","1861-8928"]},"title":"Empirical research on corporate social responsibility assurance (CSRA): A literature review","publication":"Journal of Business Economics","status":"public","publication_status":"published","jel":["G34"],"author":[{"full_name":"Velte, Patrick","first_name":"Patrick","last_name":"Velte"},{"first_name":"Martin","full_name":"Stawinoga, Martin","last_name":"Stawinoga","id":"68681"}],"publisher":"Springer","type":"scientific_journal_article","citation":{"ama":"Velte P, Stawinoga M. Empirical research on corporate social responsibility assurance (CSRA): A literature review. <i>Journal of Business Economics</i>. 2017;87:1017-1066. doi:<a href=\"https://doi.org/10.1007/s11573-016-0844-2\">10.1007/s11573-016-0844-2</a>","mla":"Velte, Patrick, and Martin Stawinoga. “Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Literature Review.” <i>Journal of Business Economics</i>, vol. 87, Springer, 2017, pp. 1017–66, doi:<a href=\"https://doi.org/10.1007/s11573-016-0844-2\">10.1007/s11573-016-0844-2</a>.","chicago":"Velte, Patrick, and Martin Stawinoga. “Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Literature Review.” <i>Journal of Business Economics</i> 87 (2017): 1017–66. <a href=\"https://doi.org/10.1007/s11573-016-0844-2\">https://doi.org/10.1007/s11573-016-0844-2</a>.","ieee":"P. Velte and M. Stawinoga, “Empirical research on corporate social responsibility assurance (CSRA): A literature review,” <i>Journal of Business Economics</i>, vol. 87, pp. 1017–1066, 2017.","van":"Velte P, Stawinoga M. Empirical research on corporate social responsibility assurance (CSRA): A literature review. Journal of Business Economics. 2017;87:1017–66.","short":"P. Velte, M. Stawinoga, Journal of Business Economics 87 (2017) 1017–1066.","havard":"P. Velte, M. Stawinoga, Empirical research on corporate social responsibility assurance (CSRA): A literature review, Journal of Business Economics. 87 (2017) 1017–1066.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Velte, Patrick</span> ; <span style=\"font-variant:small-caps;\">Stawinoga, Martin</span>: Empirical research on corporate social responsibility assurance (CSRA): A literature review. In: <i>Journal of Business Economics</i> Bd. 87. Berlin, Springer (2017), S. 1017–1066","ufg":"<b>Velte, Patrick/Stawinoga, Martin (2017)</b>: Empirical research on corporate social responsibility assurance (CSRA): A literature review, in: <i>Journal of Business Economics</i> <i>87</i>, S. 1017–1066.","bjps":"<b>Velte P and Stawinoga M</b> (2017) Empirical Research on Corporate Social Responsibility Assurance (CSRA): A Literature Review. <i>Journal of Business Economics</i> <b>87</b>, 1017–1066.","chicago-de":"Velte, Patrick und Martin Stawinoga. 2017. Empirical research on corporate social responsibility assurance (CSRA): A literature review. <i>Journal of Business Economics</i> 87: 1017–1066. doi:<a href=\"https://doi.org/10.1007/s11573-016-0844-2,\">10.1007/s11573-016-0844-2,</a> .","apa":"Velte, P., &#38; Stawinoga, M. (2017). Empirical research on corporate social responsibility assurance (CSRA): A literature review. <i>Journal of Business Economics</i>, <i>87</i>, 1017–1066. <a href=\"https://doi.org/10.1007/s11573-016-0844-2\">https://doi.org/10.1007/s11573-016-0844-2</a>"},"year":2017,"doi":"10.1007/s11573-016-0844-2","date_updated":"2023-03-15T13:50:12Z","department":[{"_id":"DEP1507"}],"date_created":"2022-05-03T07:01:20Z","user_id":"15514","page":"1017-1066","keyword":["CSR assurance     CSR reporting     Stakeholder management     Corporate governance     Assurance level     Assurance provider"],"_id":"7895","language":[{"iso":"eng"}],"place":"Berlin","quality_controlled":"1"},{"place":"  Sumy","language":[{"iso":"eng"}],"_id":"7943","extern":"1","page":"506-513","keyword":["Corporate Disclosure","Stakeholder Relations","Corporate Social Responsibility Management","CSR reporting","Corporate Governance"],"date_updated":"2023-03-15T13:50:12Z","date_created":"2022-05-05T08:32:18Z","department":[{"_id":"DEP1507"}],"user_id":"68681","doi":"https://doi.org/10.22495/cocv12i4c4p8","year":2015,"citation":{"havard":"S. Müller, M. Stawinoga, P. Velte, Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany, Corporate Ownership &#38; Control. (2015) 506–513.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Müller, Stefan</span> ; <span style=\"font-variant:small-caps;\">Stawinoga, Martin</span> ; <span style=\"font-variant:small-caps;\">Velte, Patrick</span>: Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. In: <i>Corporate ownership &#38; control</i>.   Sumy, Virtus Interpress  (2015), Nr. 4, S. 506–513","chicago-de":"Müller, Stefan, Martin Stawinoga und Patrick Velte. 2015. Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. <i>Corporate ownership &#38; control</i>, Nr. 4: 506–513. doi:<a href=\"https://doi.org/10.22495/cocv12i4c4p8,\">https://doi.org/10.22495/cocv12i4c4p8,</a> .","bjps":"<b>Müller S, Stawinoga M and Velte P</b> (2015) Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany. <i>Corporate ownership &#38; control</i> 506–513.","ufg":"<b>Müller, Stefan et. al. (2015)</b>: Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany, in: <i>Corporate ownership &#38; control</i> (<i>4</i>), S. 506–513.","apa":"Müller, S., Stawinoga, M., &#38; Velte, P. (2015). Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. <i>Corporate Ownership &#38; Control</i>, (4), 506–513. <a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>","ama":"Müller S, Stawinoga M, Velte P. Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. <i>Corporate ownership &#38; control</i>. 2015;(4):506-513. doi:<a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>","mla":"Müller, Stefan, et al. “Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany.” <i>Corporate Ownership &#38; Control</i>, no. 4, Virtus Interpress , 2015, pp. 506–13, doi:<a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>.","chicago":"Müller, Stefan, Martin Stawinoga, and Patrick Velte. “Stakeholder Expectations on CSR Management and Current Regulatory Developments in Europe and Germany.” <i>Corporate Ownership &#38; Control</i>, no. 4 (2015): 506–13. <a href=\"https://doi.org/10.22495/cocv12i4c4p8\">https://doi.org/10.22495/cocv12i4c4p8</a>.","ieee":"S. Müller, M. Stawinoga, and P. Velte, “Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany,” <i>Corporate ownership &#38; control</i>, no. 4, pp. 506–513, 2015.","van":"Müller S, Stawinoga M, Velte P. Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany. Corporate ownership &#38; control. 2015;(4):506–13.","short":"S. Müller, M. Stawinoga, P. Velte, Corporate Ownership &#38; Control (2015) 506–513."},"type":"scientific_journal_article","publisher":"Virtus Interpress ","author":[{"last_name":"Müller","first_name":"Stefan","full_name":"Müller, Stefan"},{"last_name":"Stawinoga","full_name":"Stawinoga, Martin","first_name":"Martin","id":"68681"},{"last_name":"Velte","first_name":"Patrick","full_name":"Velte, Patrick"}],"publication_status":"published","status":"public","issue":"4","publication":"Corporate ownership & control","title":"Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany","publication_identifier":{"unknown":["1810-3057"],"issn":["1727-9232"]}},{"title":"CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code","publication_identifier":{"issn":["1727-7051"],"eissn":["1810-5467 "]},"volume":13,"intvolume":"        13","author":[{"id":"68681","full_name":"Stawinoga, Martin","first_name":"Martin","last_name":"Stawinoga"},{"first_name":"Patrick","full_name":"Velte, Patrick","last_name":"Velte"}],"publisher":"Business Perspectives","publication_status":"published","jel":["G34"],"status":"public","issue":"2","publication":"Problems and Perspectives in Management","date_updated":"2023-03-15T13:50:12Z","main_file_link":[{"url":"https://www.businessperspectives.org/index.php/component/zoo/csr-management-and-reporting-between-voluntary-bonding-and-legal-regulation-first-empirical-insights-of-the-compliance-to-the-german-sustainability-code","open_access":"1"}],"date_created":"2022-05-05T09:00:39Z","department":[{"_id":"DEP1507"}],"user_id":"68681","year":2015,"oa":"1","type":"scientific_journal_article","citation":{"din1505-2-1":"<span style=\"font-variant:small-caps;\">Stawinoga, Martin</span> ; <span style=\"font-variant:small-caps;\">Velte, Patrick</span>: CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code. In: <i>Problems and Perspectives in Management</i> Bd. 13. Sumy, Business Perspectives (2015), Nr. 2, S. 36–50","apa":"Stawinoga, M., &#38; Velte, P. (2015). CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code. <i>Problems and Perspectives in Management</i>, <i>13</i>(2), 36–50.","ieee":"M. Stawinoga and P. Velte, “CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code,” <i>Problems and Perspectives in Management</i>, vol. 13, no. 2, pp. 36–50, 2015.","van":"Stawinoga M, Velte P. CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code. Problems and Perspectives in Management. 2015;13(2):36–50.","mla":"Stawinoga, Martin, and Patrick Velte. “CSR Management and Reporting between Voluntary Bonding and Legal Regulation. First Empirical Insights of the Compliance to the German Sustainability Code.” <i>Problems and Perspectives in Management</i>, vol. 13, no. 2, Business Perspectives, 2015, pp. 36–50.","chicago":"Stawinoga, Martin, and Patrick Velte. “CSR Management and Reporting between Voluntary Bonding and Legal Regulation. First Empirical Insights of the Compliance to the German Sustainability Code.” <i>Problems and Perspectives in Management</i> 13, no. 2 (2015): 36–50.","havard":"M. Stawinoga, P. Velte, CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code, Problems and Perspectives in Management. 13 (2015) 36–50.","chicago-de":"Stawinoga, Martin und Patrick Velte. 2015. CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code. <i>Problems and Perspectives in Management</i> 13, Nr. 2: 36–50.","bjps":"<b>Stawinoga M and Velte P</b> (2015) CSR Management and Reporting between Voluntary Bonding and Legal Regulation. First Empirical Insights of the Compliance to the German Sustainability Code. <i>Problems and Perspectives in Management</i> <b>13</b>, 36–50.","ufg":"<b>Stawinoga, Martin/Velte, Patrick (2015)</b>: CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code, in: <i>Problems and Perspectives in Management</i> <i>13</i> (<i>2</i>), S. 36–50.","ama":"Stawinoga M, Velte P. CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code. <i>Problems and Perspectives in Management</i>. 2015;13(2):36-50.","short":"M. Stawinoga, P. Velte, Problems and Perspectives in Management 13 (2015) 36–50."},"place":"Sumy","quality_controlled":"1","_id":"7947","language":[{"iso":"eng"}],"extern":"1","keyword":["corporate governance","business reporting","CSR reporting","CSR management."],"page":"36-50"}]