[{"date_updated":"2025-06-26T13:27:09Z","publication_identifier":{"eissn":["1879-1786"],"issn":["0959-6526"]},"publication":"Journal of Cleaner Production","date_created":"2022-05-03T06:22:51Z","keyword":["Carbon performance","Carbon disclosure","Corporate governance","Management control","Financial performance","Legitimacy theory"],"language":[{"iso":"eng"}],"volume":254,"citation":{"ieee":"P. Velte, M. Stawinoga, and R. Lueg, “Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences,” <i>Journal of Cleaner Production</i>, vol. 254, Art. no. 120063, 2020, doi: <a href=\"https://doi.org/10.1016/j.jclepro.2020.120063\">10.1016/j.jclepro.2020.120063</a>.","ama":"Velte P, Stawinoga M, Lueg R. Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. <i>Journal of Cleaner Production</i>. 2020;254. doi:<a href=\"https://doi.org/10.1016/j.jclepro.2020.120063\">10.1016/j.jclepro.2020.120063</a>","chicago-de":"Velte, Patrick, Martin Stawinoga und Rainer Lueg. 2020. Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. <i>Journal of Cleaner Production</i> 254. doi:<a href=\"https://doi.org/10.1016/j.jclepro.2020.120063\">10.1016/j.jclepro.2020.120063</a>, .","din1505-2-1":"<span style=\"font-variant:small-caps;\">Velte, Patrick</span> ; <span style=\"font-variant:small-caps;\">Stawinoga, Martin</span> ; <span style=\"font-variant:small-caps;\">Lueg, Rainer</span>: Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. In: <i>Journal of Cleaner Production</i> Bd. 254.  Amsterdam [u.a.], Elsevier (2020)","short":"P. Velte, M. Stawinoga, R. Lueg, Journal of Cleaner Production 254 (2020).","chicago":"Velte, Patrick, Martin Stawinoga, and Rainer Lueg. “Carbon Performance and Disclosure: A Systematic Review of Governance-Related Determinants and Financial Consequences.” <i>Journal of Cleaner Production</i> 254 (2020). <a href=\"https://doi.org/10.1016/j.jclepro.2020.120063\">https://doi.org/10.1016/j.jclepro.2020.120063</a>.","apa":"Velte, P., Stawinoga, M., &#38; Lueg, R. (2020). Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. <i>Journal of Cleaner Production</i>, <i>254</i>, Article 120063. <a href=\"https://doi.org/10.1016/j.jclepro.2020.120063\">https://doi.org/10.1016/j.jclepro.2020.120063</a>","ufg":"<b>Velte, Patrick/Stawinoga, Martin/Lueg, Rainer</b>: Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences, in: <i>Journal of Cleaner Production</i> 254 (2020).","mla":"Velte, Patrick, et al. “Carbon Performance and Disclosure: A Systematic Review of Governance-Related Determinants and Financial Consequences.” <i>Journal of Cleaner Production</i>, vol. 254, 120063, 2020, <a href=\"https://doi.org/10.1016/j.jclepro.2020.120063\">https://doi.org/10.1016/j.jclepro.2020.120063</a>.","bjps":"<b>Velte P, Stawinoga M and Lueg R</b> (2020) Carbon Performance and Disclosure: A Systematic Review of Governance-Related Determinants and Financial Consequences. <i>Journal of Cleaner Production</i> <b>254</b>.","havard":"P. Velte, M. Stawinoga, R. Lueg, Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences, Journal of Cleaner Production. 254 (2020).","van":"Velte P, Stawinoga M, Lueg R. Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences. Journal of Cleaner Production. 2020;254."},"title":"Carbon performance and disclosure: A systematic review of governance-related determinants and financial consequences","jel":["M41"],"status":"public","year":"2020","author":[{"first_name":"Patrick","last_name":"Velte","full_name":"Velte, Patrick"},{"full_name":"Stawinoga, Martin","first_name":"Martin","id":"68681","last_name":"Stawinoga"},{"first_name":"Rainer","last_name":"Lueg","full_name":"Lueg, Rainer"}],"external_id":{"isi":["000518890800021"]},"user_id":"83781","intvolume":"       254","type":"scientific_journal_article","place":" Amsterdam [u.a.]","_id":"7890","article_number":"120063","doi":"10.1016/j.jclepro.2020.120063","publication_status":"published","isi":"1","publisher":"Elsevier","quality_controlled":"1","department":[{"_id":"DEP1507"}],"abstract":[{"text":"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.","lang":"eng"}]},{"publication_status":"published","publisher":"Springer","conference":{"name":"15th WORKSHOP ON CORPORATE GOVERNANCE","location":"Brussels, Belgiuu","start_date":"2018-11-05","end_date":"2018-11-06"},"department":[{"_id":"DEP1507"}],"intvolume":"        69","user_id":"15514","type":"scientific_journal_article","doi":"10.1007/s11301-019-00154-9","_id":"7891","place":"Berlin","volume":69,"citation":{"ama":"Winschel J, Stawinoga M. Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. <i>Management Review Quarterly</i>. 2019;69:265-328. doi:<a href=\"https://doi.org/10.1007/s11301-019-00154-9\">10.1007/s11301-019-00154-9</a>","ieee":"J. Winschel and M. Stawinoga, “Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence,” <i>Management Review Quarterly</i>, vol. 69, pp. 265–328, 2019.","din1505-2-1":"<span style=\"font-variant:small-caps;\">Winschel, Julija</span> ; <span style=\"font-variant:small-caps;\">Stawinoga, Martin</span>: Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. In: <i>Management Review Quarterly</i> Bd. 69. Berlin, Springer (2019), S. 265–328","chicago-de":"Winschel, Julija und Martin Stawinoga. 2019. Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. <i>Management Review Quarterly</i> 69: 265–328. doi:<a href=\"https://doi.org/10.1007/s11301-019-00154-9,\">10.1007/s11301-019-00154-9,</a> .","short":"J. Winschel, M. Stawinoga, Management Review Quarterly 69 (2019) 265–328.","ufg":"<b>Winschel, Julija/Stawinoga, Martin (2019)</b>: Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence, in: <i>Management Review Quarterly</i> <i>69</i>, S. 265–328.","bjps":"<b>Winschel J and Stawinoga M</b> (2019) Determinants and Effects of Sustainable CEO Compensation: A Structured Literature Review of Empirical Evidence. <i>Management Review Quarterly</i> <b>69</b>, 265–328.","havard":"J. Winschel, M. Stawinoga, Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence, Management Review Quarterly. 69 (2019) 265–328.","mla":"Winschel, Julija, and Martin Stawinoga. “Determinants and Effects of Sustainable CEO Compensation: A Structured Literature Review of Empirical Evidence.” <i>Management Review Quarterly</i>, vol. 69, Springer, 2019, pp. 265–328, doi:<a href=\"https://doi.org/10.1007/s11301-019-00154-9\">10.1007/s11301-019-00154-9</a>.","van":"Winschel J, Stawinoga M. Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. Management Review Quarterly. 2019;69:265–328.","chicago":"Winschel, Julija, and Martin Stawinoga. “Determinants and Effects of Sustainable CEO Compensation: A Structured Literature Review of Empirical Evidence.” <i>Management Review Quarterly</i> 69 (2019): 265–328. <a href=\"https://doi.org/10.1007/s11301-019-00154-9\">https://doi.org/10.1007/s11301-019-00154-9</a>.","apa":"Winschel, J., &#38; Stawinoga, M. (2019). Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. <i>Management Review Quarterly</i>, <i>69</i>, 265–328. <a href=\"https://doi.org/10.1007/s11301-019-00154-9\">https://doi.org/10.1007/s11301-019-00154-9</a>"},"title":"Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence","page":"265-328","jel":["M12"],"status":"public","year":2019,"author":[{"last_name":"Winschel","first_name":"Julija","full_name":"Winschel, Julija"},{"id":"68681","first_name":"Martin","full_name":"Stawinoga, Martin","last_name":"Stawinoga"}],"date_updated":"2023-03-15T13:50:12Z","date_created":"2022-05-03T06:34:20Z","publication":"Management Review Quarterly","publication_identifier":{"issn":["2198-1620","2198-1639"]},"language":[{"iso":"eng"}],"keyword":["CEO     Sustainable CEO compensation     Structured literature review     Corporate governance     Principal agent theory     Stakeholder-agency theory     Behavioral-agency theory"]},{"author":[{"full_name":"Velte, Patrick","first_name":"Patrick","last_name":"Velte"},{"full_name":"Stawinoga, Martin","last_name":"Stawinoga","id":"68681","first_name":"Martin"}],"year":2017,"status":"public","jel":["G34"],"page":"1017-1066","title":"Empirical research on corporate social responsibility assurance (CSRA): A literature review","citation":{"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.","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>","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>.","havard":"P. Velte, M. Stawinoga, Empirical research on corporate social responsibility assurance (CSRA): A literature review, Journal of Business Economics. 87 (2017) 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.","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.","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>","van":"Velte P, Stawinoga M. Empirical research on corporate social responsibility assurance (CSRA): A literature review. Journal of Business Economics. 2017;87:1017–66.","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","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> .","short":"P. Velte, M. Stawinoga, Journal of Business Economics 87 (2017) 1017–1066."},"volume":87,"keyword":["CSR assurance     CSR reporting     Stakeholder management     Corporate governance     Assurance level     Assurance provider"],"language":[{"iso":"eng"}],"publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication":"Journal of Business Economics","date_created":"2022-05-03T07:01:20Z","date_updated":"2023-03-15T13:50:12Z","department":[{"_id":"DEP1507"}],"publisher":"Springer","quality_controlled":"1","publication_status":"published","place":"Berlin","_id":"7895","doi":"10.1007/s11573-016-0844-2","type":"scientific_journal_article","user_id":"15514","intvolume":"        87"},{"year":2015,"author":[{"last_name":"Müller","full_name":"Müller, Stefan","first_name":"Stefan"},{"first_name":"Martin","full_name":"Stawinoga, Martin","id":"68681","last_name":"Stawinoga"},{"first_name":"Patrick","last_name":"Velte","full_name":"Velte, Patrick"}],"department":[{"_id":"DEP1507"}],"issue":"4","status":"public","page":"506-513","publisher":"Virtus Interpress ","title":"Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany","extern":"1","citation":{"short":"S. Müller, M. Stawinoga, P. Velte, Corporate Ownership &#38; Control (2015) 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> .","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","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.","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.","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>.","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>","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>.","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>","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."},"publication_status":"published","place":"  Sumy","keyword":["Corporate Disclosure","Stakeholder Relations","Corporate Social Responsibility Management","CSR reporting","Corporate Governance"],"language":[{"iso":"eng"}],"_id":"7943","doi":"https://doi.org/10.22495/cocv12i4c4p8","publication_identifier":{"unknown":["1810-3057"],"issn":["1727-9232"]},"publication":"Corporate ownership & control","date_created":"2022-05-05T08:32:18Z","type":"scientific_journal_article","user_id":"68681","date_updated":"2023-03-15T13:50:12Z"},{"publication_status":"published","quality_controlled":"1","publisher":"Business Perspectives","issue":"2","department":[{"_id":"DEP1507"}],"intvolume":"        13","user_id":"68681","type":"scientific_journal_article","_id":"7947","place":"Sumy","volume":13,"citation":{"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.","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.","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.","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.","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.","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.","short":"M. Stawinoga, P. Velte, Problems and Perspectives in Management 13 (2015) 36–50.","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","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.","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.","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."},"extern":"1","title":"CSR management and reporting between voluntary bonding and legal regulation. First empirical insights of the compliance to the German Sustainability Code","page":"36-50","status":"public","jel":["G34"],"author":[{"first_name":"Martin","last_name":"Stawinoga","id":"68681","full_name":"Stawinoga, Martin"},{"full_name":"Velte, Patrick","first_name":"Patrick","last_name":"Velte"}],"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"}],"year":2015,"date_updated":"2023-03-15T13:50:12Z","date_created":"2022-05-05T09:00:39Z","publication_identifier":{"eissn":["1810-5467 "],"issn":["1727-7051"]},"publication":"Problems and Perspectives in Management","language":[{"iso":"eng"}],"keyword":["corporate governance","business reporting","CSR reporting","CSR management."],"oa":"1"}]