@misc{7890,
  abstract     = {{The purpose of this paper is to convey a thorough understanding of the governance-related determinants and financial consequences of carbon performance and disclosure. Its motivation lies in the increasing global political, social, academic as well as practical importance of managing and reporting on carbon-related issues. Methodologically, we employ a systematic literature review. Thus, we identify 73 quantitative peer-reviewed empirical studies in this field and categorize them according to a legitimacy-theory-based framework. Our four main contributions offer new insights into this emerging research field and provide guidance for the development of new research models: First, we help future researchers to structure this emerging field of research with respect to the interactions of the phenomenon itself (carbon performance vs. disclosure), its determinants (country- and firm-related governance), and its financial consequences (value relevance, information asymmetry, financial performance, and cost of capital). Second, we provide a comprehensive overview of variables and proxies used in the studies and list their main statistical effects, which facilitates building novel models. There are indications that 1) board composition positively influences both carbon performance and disclosure, 2) carbon performance and carbon disclosure are positively connected, 3) carbon disclosure reduces information asymmetry, and 4) carbon performance increases financial performance. Third, we develop a research agenda with concise suggestions for future studies. Fourth, we argue that due to the under-theorization of concepts the comparability of included studies is challenging, this research field may be characterized as a vibrant field for extensive future research. (C) 2020 Elsevier Ltd. All rights reserved.}},
  author       = {{Velte, Patrick and Stawinoga, Martin and Lueg, Rainer}},
  booktitle    = {{Journal of Cleaner Production}},
  issn         = {{1879-1786}},
  keywords     = {{Carbon performance, Carbon disclosure, Corporate governance, Management control, Financial performance, Legitimacy theory}},
  publisher    = {{Elsevier}},
  title        = {{{Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences}}},
  doi          = {{10.1016/j.jclepro.2020.120063}},
  volume       = {{254}},
  year         = {{2020}},
}

@misc{7891,
  author       = {{Winschel, Julija and Stawinoga, Martin}},
  booktitle    = {{Management Review Quarterly}},
  issn         = {{2198-1620}},
  keywords     = {{CEO     Sustainable CEO compensation     Structured literature review     Corporate governance     Principal agent theory     Stakeholder-agency theory     Behavioral-agency theory}},
  location     = {{Brussels, Belgiuu}},
  pages        = {{265--328}},
  publisher    = {{Springer}},
  title        = {{{Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence}}},
  doi          = {{10.1007/s11301-019-00154-9}},
  volume       = {{69}},
  year         = {{2019}},
}

@misc{7895,
  author       = {{Velte, Patrick and Stawinoga, Martin}},
  booktitle    = {{Journal of Business Economics}},
  issn         = {{0044-2372}},
  keywords     = {{CSR assurance     CSR reporting     Stakeholder management     Corporate governance     Assurance level     Assurance provider}},
  pages        = {{1017--1066}},
  publisher    = {{Springer}},
  title        = {{{Empirical research on corporate social responsibility assurance (CSRA): A literature review}}},
  doi          = {{10.1007/s11573-016-0844-2}},
  volume       = {{87}},
  year         = {{2017}},
}

@misc{7943,
  author       = {{Müller, Stefan and Stawinoga, Martin and Velte, Patrick}},
  booktitle    = {{Corporate ownership & control}},
  issn         = {{1727-9232}},
  keywords     = {{Corporate Disclosure, Stakeholder Relations, Corporate Social Responsibility Management, CSR reporting, Corporate Governance}},
  number       = {{4}},
  pages        = {{506--513}},
  publisher    = {{Virtus Interpress }},
  title        = {{{Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany}}},
  doi          = {{https://doi.org/10.22495/cocv12i4c4p8}},
  year         = {{2015}},
}

@misc{7947,
  author       = {{Stawinoga, Martin and Velte, Patrick}},
  booktitle    = {{Problems and Perspectives in Management}},
  issn         = {{1810-5467 }},
  keywords     = {{corporate governance, business reporting, CSR reporting, CSR management.}},
  number       = {{2}},
  pages        = {{36--50}},
  publisher    = {{Business Perspectives}},
  title        = {{{CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code}}},
  volume       = {{13}},
  year         = {{2015}},
}