---
_id: '8330'
abstract:
- lang: eng
text: In an attempt to realize decision usefulness of corporate sustainability reporting,
standard setters and scholars are discussing a shift from a voluntary to a mandatory
reporting approach. However, the EU Commission and the International Sustainability
Standards Board (ISSB) follow different approaches regarding the materiality definition
of mandatory corporate sustainability reporting. While the EU Commission focuses
on double materiality, the ISSB concentrates on single materiality. In view of
this controversy, the purpose of this paper is to analyze both materiality concepts
and related sustainability reporting frameworks that significantly influence the
future standardization process. Referring to a ’block model' between the EU Commission
and the ISSB, a systematic connection of future sustainability reporting with
the UN Sustainable Development Goals (SDGs) as well as the monetized reporting
of externalities and science based climate targets are proposed. As the proposed
’block model' will contribute to the goal of climate neutral economy, it will
also trigger a fundamental shift in the standardization process of sustainability
reporting.
author:
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
- first_name: Patrick
full_name: Velte, Patrick
last_name: Velte
citation:
ama: 'Stawinoga M, Velte P. Single versus double materiality of corporate sustainability
reporting: Which concept will contribute to climate neutral business? Zeitschrift
für Umweltpolitik & Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts-
und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and
policy = Revue de la politique et du droit d’environnement . 2022;(2):210-248.'
apa: 'Stawinoga, M., & Velte, P. (2022). Single versus double materiality of
corporate sustainability reporting: Which concept will contribute to climate neutral
business? Zeitschrift Für Umweltpolitik & Umweltrecht : ZfU ; Beiträge
Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal
of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement
, 2, 210–248.'
bjps: 'Stawinoga M and Velte P (2022) Single versus Double Materiality of
Corporate Sustainability Reporting: Which Concept Will Contribute to Climate Neutral
Business? Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; Beiträge
zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal
of environmental law and policy = Revue de la politique et du droit d’environnement
210–248.'
chicago: 'Stawinoga, Martin, and Patrick Velte. “Single versus Double Materiality
of Corporate Sustainability Reporting: Which Concept Will Contribute to Climate
Neutral Business?” Zeitschrift Für Umweltpolitik & Umweltrecht : ZfU ;
Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung
= Journal of Environmental Law and Policy = Revue de La Politique et Du Droit
d’environnement , no. 2 (2022): 210–48.'
chicago-de: 'Stawinoga, Martin und Patrick Velte. 2022. Single versus double materiality
of corporate sustainability reporting: Which concept will contribute to climate
neutral business? Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; Beiträge
zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal
of environmental law and policy = Revue de la politique et du droit d’environnement
, Nr. 2: 210–248.'
din1505-2-1: 'Stawinoga, Martin ;
Velte, Patrick: Single versus double
materiality of corporate sustainability reporting: Which concept will contribute
to climate neutral business? In: Zeitschrift für Umweltpolitik & Umweltrecht :
ZfU ; Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung
= Journal of environmental law and policy = Revue de la politique et du droit
d’environnement . Frankfurt, M., dfv Mediengruppe (2022), Nr. 2, S. 210–248'
havard: 'M. Stawinoga, P. Velte, Single versus double materiality of corporate sustainability
reporting: Which concept will contribute to climate neutral business?, Zeitschrift
Für Umweltpolitik & Umweltrecht : ZfU ; Beiträge Zur Rechts-, Wirtschafts-
Und Sozialwissenschaftlichen Umweltforschung = Journal of Environmental Law and
Policy = Revue de La Politique et Du Droit d’environnement . (2022) 210–248.'
ieee: 'M. Stawinoga and P. Velte, “Single versus double materiality of corporate
sustainability reporting: Which concept will contribute to climate neutral business?,”
Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; Beiträge zur rechts-,
wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental
law and policy = Revue de la politique et du droit d’environnement , no. 2,
pp. 210–248, 2022.'
mla: 'Stawinoga, Martin, and Patrick Velte. “Single versus Double Materiality of
Corporate Sustainability Reporting: Which Concept Will Contribute to Climate Neutral
Business?” Zeitschrift Für Umweltpolitik & Umweltrecht : ZfU ; Beiträge
Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung = Journal
of Environmental Law and Policy = Revue de La Politique et Du Droit d’environnement
, no. 2, 2022, pp. 210–48.'
short: 'M. Stawinoga, P. Velte, Zeitschrift Für Umweltpolitik & Umweltrecht :
ZfU ; Beiträge Zur Rechts-, Wirtschafts- Und Sozialwissenschaftlichen Umweltforschung
= Journal of Environmental Law and Policy = Revue de La Politique et Du Droit
d’environnement (2022) 210–248.'
ufg: 'Stawinoga, Martin/Velte, Patrick: Single versus double materiality
of corporate sustainability reporting: Which concept will contribute to climate
neutral business?, in: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ;
Beiträge zur rechts-, wirtschafts- und sozialwissenschaftlichen Umweltforschung
= Journal of environmental law and policy = Revue de la politique et du droit
d’environnement (2022), H. 2, S. 210–248.'
van: 'Stawinoga M, Velte P. Single versus double materiality of corporate sustainability
reporting: Which concept will contribute to climate neutral business? Zeitschrift
für Umweltpolitik & Umweltrecht : ZfU ; Beiträge zur rechts-, wirtschafts-
und sozialwissenschaftlichen Umweltforschung = Journal of environmental law and
policy = Revue de la politique et du droit d’environnement . 2022;(2):210–48.'
date_created: 2022-06-01T05:57:55Z
date_updated: 2024-08-08T07:38:31Z
department:
- _id: DEP1507
issue: '2'
keyword:
- Sustainability
- reporting
- corporate social responsibility
- FRS Foundation
- International Sustainability Standards Board
- European Commission
- materiality
- Global Reporting Initiative
language:
- iso: eng
main_file_link:
- url: https://online.ruw.de/suche/pdf/zfu/zfu-02-2022-210-0f3b03b70852d161d52f8edfb55d0ca0.pdf
page: 210-248
place: Frankfurt, M.
publication: 'Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; Beiträge zur rechts-,
wirtschafts- und sozialwissenschaftlichen Umweltforschung = Journal of environmental
law and policy = Revue de la politique et du droit d''environnement '
publication_identifier:
issn:
- 0931-0983
publication_status: published
publisher: dfv Mediengruppe
status: public
title: 'Single versus double materiality of corporate sustainability reporting: Which
concept will contribute to climate neutral business?'
type: scientific_journal_article
user_id: '83781'
year: '2022'
...
---
_id: '7696'
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.'
author:
- first_name: Patrick
full_name: Velte, Patrick
last_name: Velte
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
citation:
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. Journal of Management Control. 2020;31(4):333-377. doi:10.1007/s00187-020-00308-x
apa: Velte, P., & Stawinoga, M. (2020). 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(4), 333–377. https://doi.org/10.1007/s00187-020-00308-x
bjps: Velte P and Stawinoga M (2020) 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, 333–377.
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.” Journal of Management Control
31, no. 4 (2020): 333–77. https://doi.org/10.1007/s00187-020-00308-x.'
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. Journal of Management
Control 31, Nr. 4: 333–377. doi:10.1007/s00187-020-00308-x,
.'
din1505-2-1: 'Velte, Patrick ; Stawinoga, Martin: Do chief sustainability
officers and CSR committees influence CSR-related outcomes? A structured literature
review based on empirical-quantitative research findings. In: Journal of Management
Control Bd. 31. Heidelberg, Springer (2020), Nr. 4, S. 333–377'
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.
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,” Journal of Management Control, vol. 31, no. 4, pp.
333–377, 2020, doi: 10.1007/s00187-020-00308-x.'
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.” Journal of Management Control,
vol. 31, no. 4, 2020, pp. 333–77, https://doi.org/10.1007/s00187-020-00308-x.
short: P. Velte, M. Stawinoga, Journal of Management Control 31 (2020) 333–377.
ufg: 'Velte, Patrick/Stawinoga, Martin: Do chief sustainability officers
and CSR committees influence CSR-related outcomes? A structured literature review
based on empirical-quantitative research findings, in: Journal of Management
Control 31 (2020), H. 4, S. 333–377.'
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.
date_created: 2022-04-20T07:23:34Z
date_updated: 2025-06-26T13:35:01Z
department:
- _id: DEP1507
doi: 10.1007/s00187-020-00308-x
external_id:
isi:
- '000614060200002'
intvolume: ' 31'
isi: '1'
issue: '4'
keyword:
- CSR committee
- Chief sustainability officer (CSO)
- CSR reporting
- CSR performance
- CSR assurance
- Board expertise
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/article/10.1007/s00187-020-00308-x
oa: '1'
page: 333-377
place: Heidelberg
publication: Journal of Management Control
publication_identifier:
eissn:
- 2191-477X
issn:
- '2191-4761 '
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: Do chief sustainability officers and CSR committees influence CSR-related outcomes?
A structured literature review based on empirical-quantitative research findings
type: scientific_journal_article
user_id: '83781'
volume: 31
year: '2020'
...
---
_id: '7894'
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
author:
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
citation:
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. Umwelt-Wirtschafts-Forum :
uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift .
2017;(25):213-227. doi:https://doi.org/10.1007/s00550-017-0463-6'
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. Umwelt-Wirtschafts-Forum :
Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift ,
25, 213–227. https://doi.org/10.1007/s00550-017-0463-6'
bjps: '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. Umwelt-Wirtschafts-Forum :
uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift 213–227.'
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.” Umwelt-Wirtschafts-Forum :
Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift ,
no. 25 (2017): 213–27. https://doi.org/10.1007/s00550-017-0463-6.'
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. Umwelt-Wirtschafts-Forum :
uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift ,
Nr. 25: 213–227. doi:https://doi.org/10.1007/s00550-017-0463-6,
.'
din1505-2-1: '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. In: Umwelt-Wirtschafts-Forum :
uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift .
Heidelberg, Springer Spektrum (2017), Nr. 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.'
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,” Umwelt-Wirtschafts-Forum :
uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift ,
no. 25, pp. 213–227, 2017, doi: https://doi.org/10.1007/s00550-017-0463-6.'
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.” Umwelt-Wirtschafts-Forum :
Uwf ; Die Betriebswirtschaftlich-Ökologisch Orientierte Fachzeitschrift ,
no. 25, 2017, pp. 213–27, https://doi.org/10.1007/s00550-017-0463-6.'
short: 'M. Stawinoga, Umwelt-Wirtschafts-Forum : Uwf ; Die Betriebswirtschaftlich-Ökologisch
Orientierte Fachzeitschrift (2017) 213–227.'
ufg: '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, in: Umwelt-Wirtschafts-Forum :
uwf ; die betriebswirtschaftlich-ökologisch orientierte Fachzeitschrift (2017),
H. 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.'
date_created: 2022-05-03T06:57:52Z
date_updated: 2024-09-11T12:01:48Z
department:
- _id: DEP1507
doi: https://doi.org/10.1007/s00550-017-0463-6
issue: '25'
keyword:
- Directive 2014/95/EU CSR-Directive-Implementation-Act Regulation Non-financial
reporting Assurance of qualitative sustainability disclosures
language:
- iso: eng
page: ' 213–227'
place: Heidelberg
publication: 'Umwelt-Wirtschafts-Forum : uwf ; die betriebswirtschaftlich-ökologisch
orientierte Fachzeitschrift '
publication_identifier:
eissn:
- '1432-2293 '
issn:
- 0943-3481
publication_status: published
publisher: 'Springer Spektrum '
quality_controlled: '1'
status: public
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
type: scientific_journal_article
user_id: '83781'
year: '2017'
...
---
_id: '7895'
author:
- first_name: Patrick
full_name: Velte, Patrick
last_name: Velte
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
citation:
ama: 'Velte P, Stawinoga M. Empirical research on corporate social responsibility
assurance (CSRA): A literature review. Journal of Business Economics. 2017;87:1017-1066.
doi:10.1007/s11573-016-0844-2'
apa: 'Velte, P., & Stawinoga, M. (2017). Empirical research on corporate social
responsibility assurance (CSRA): A literature review. Journal of Business Economics,
87, 1017–1066. https://doi.org/10.1007/s11573-016-0844-2'
bjps: 'Velte P and Stawinoga M (2017) Empirical Research on Corporate Social
Responsibility Assurance (CSRA): A Literature Review. Journal of Business Economics
87, 1017–1066.'
chicago: 'Velte, Patrick, and Martin Stawinoga. “Empirical Research on Corporate
Social Responsibility Assurance (CSRA): A Literature Review.” Journal of Business
Economics 87 (2017): 1017–66. https://doi.org/10.1007/s11573-016-0844-2.'
chicago-de: 'Velte, Patrick und Martin Stawinoga. 2017. Empirical research on corporate
social responsibility assurance (CSRA): A literature review. Journal of Business
Economics 87: 1017–1066. doi:10.1007/s11573-016-0844-2,
.'
din1505-2-1: 'Velte, Patrick ; Stawinoga, Martin: Empirical research
on corporate social responsibility assurance (CSRA): A literature review. In:
Journal of Business Economics Bd. 87. Berlin, Springer (2017), S. 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.'
ieee: 'P. Velte and M. Stawinoga, “Empirical research on corporate social responsibility
assurance (CSRA): A literature review,” Journal of Business Economics,
vol. 87, pp. 1017–1066, 2017.'
mla: 'Velte, Patrick, and Martin Stawinoga. “Empirical Research on Corporate Social
Responsibility Assurance (CSRA): A Literature Review.” Journal of Business
Economics, vol. 87, Springer, 2017, pp. 1017–66, doi:10.1007/s11573-016-0844-2.'
short: P. Velte, M. Stawinoga, Journal of Business Economics 87 (2017) 1017–1066.
ufg: 'Velte, Patrick/Stawinoga, Martin (2017): Empirical research on corporate
social responsibility assurance (CSRA): A literature review, in: Journal of
Business Economics 87, S. 1017–1066.'
van: 'Velte P, Stawinoga M. Empirical research on corporate social responsibility
assurance (CSRA): A literature review. Journal of Business Economics. 2017;87:1017–66.'
date_created: 2022-05-03T07:01:20Z
date_updated: 2023-03-15T13:50:12Z
department:
- _id: DEP1507
doi: 10.1007/s11573-016-0844-2
intvolume: ' 87'
jel:
- G34
keyword:
- CSR assurance CSR reporting Stakeholder management Corporate governance Assurance
level Assurance provider
language:
- iso: eng
page: 1017-1066
place: Berlin
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: 'Empirical research on corporate social responsibility assurance (CSRA): A
literature review'
type: scientific_journal_article
user_id: '15514'
volume: 87
year: 2017
...
---
_id: '7896'
author:
- first_name: Patrick
full_name: Velte, Patrick
last_name: Velte
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
citation:
ama: 'Velte P, Stawinoga M. Integrated reporting: The current state of empirical
research, limitations and future research implications. Journal of Management
Control. 2017;28:275-320. doi:10.1007/s00187-016-0235-4'
apa: 'Velte, P., & Stawinoga, M. (2017). Integrated reporting: The current state
of empirical research, limitations and future research implications. Journal
of Management Control, 28, 275–320. https://doi.org/10.1007/s00187-016-0235-4'
bjps: 'Velte P and Stawinoga M (2017) Integrated Reporting: The Current State
of Empirical Research, Limitations and Future Research Implications. Journal
of Management Control 28, 275–320.'
chicago: 'Velte, Patrick, and Martin Stawinoga. “Integrated Reporting: The Current
State of Empirical Research, Limitations and Future Research Implications.” Journal
of Management Control 28 (2017): 275–320. https://doi.org/10.1007/s00187-016-0235-4.'
chicago-de: 'Velte, Patrick und Martin Stawinoga. 2017. Integrated reporting: The
current state of empirical research, limitations and future research implications.
Journal of Management Control 28: 275–320. doi:10.1007/s00187-016-0235-4,
.'
din1505-2-1: 'Velte, Patrick ; Stawinoga, Martin: Integrated reporting:
The current state of empirical research, limitations and future research implications.
In: Journal of Management Control Bd. 28. Heidelberg, Springer (2017),
S. 275–320'
havard: 'P. Velte, M. Stawinoga, Integrated reporting: The current state of empirical
research, limitations and future research implications, Journal of Management
Control. 28 (2017) 275–320.'
ieee: 'P. Velte and M. Stawinoga, “Integrated reporting: The current state of empirical
research, limitations and future research implications,” Journal of Management
Control, vol. 28, pp. 275–320, 2017.'
mla: 'Velte, Patrick, and Martin Stawinoga. “Integrated Reporting: The Current State
of Empirical Research, Limitations and Future Research Implications.” Journal
of Management Control, vol. 28, Springer, 2017, pp. 275–320, doi:10.1007/s00187-016-0235-4.'
short: P. Velte, M. Stawinoga, Journal of Management Control 28 (2017) 275–320.
ufg: 'Velte, Patrick/Stawinoga, Martin (2017): Integrated reporting: The
current state of empirical research, limitations and future research implications,
in: Journal of Management Control 28, S. 275–320.'
van: 'Velte P, Stawinoga M. Integrated reporting: The current state of empirical
research, limitations and future research implications. Journal of Management
Control. 2017;28:275–320.'
date_created: 2022-05-03T07:05:39Z
date_updated: 2023-03-15T13:50:12Z
department:
- _id: DEP1507
doi: 10.1007/s00187-016-0235-4
extern: '1'
intvolume: ' 28'
jel:
- M41
keyword:
- Integrated reporting Legitimization theory Institutional theory Behavioural
decision theory Resource dependency theory Empirical research
language:
- iso: eng
page: 275-320
place: Heidelberg
publication: Journal of Management Control
publication_identifier:
issn:
- 2191-4761
- 2191-477X
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: 'Integrated reporting: The current state of empirical research, limitations
and future research implications'
type: scientific_journal_article
user_id: '68681'
volume: 28
year: 2017
...
---
_id: '7943'
author:
- first_name: Stefan
full_name: Müller, Stefan
last_name: Müller
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
- first_name: Patrick
full_name: Velte, Patrick
last_name: Velte
citation:
ama: Müller S, Stawinoga M, Velte P. Stakeholder expectations on CSR management
and current regulatory developments in Europe and Germany. Corporate ownership
& control. 2015;(4):506-513. doi:https://doi.org/10.22495/cocv12i4c4p8
apa: Müller, S., Stawinoga, M., & Velte, P. (2015). Stakeholder expectations
on CSR management and current regulatory developments in Europe and Germany. Corporate
Ownership & Control, (4), 506–513. https://doi.org/10.22495/cocv12i4c4p8
bjps: Müller S, Stawinoga M and Velte P (2015) Stakeholder Expectations on
CSR Management and Current Regulatory Developments in Europe and Germany. Corporate
ownership & control 506–513.
chicago: 'Müller, Stefan, Martin Stawinoga, and Patrick Velte. “Stakeholder Expectations
on CSR Management and Current Regulatory Developments in Europe and Germany.”
Corporate Ownership & Control, no. 4 (2015): 506–13. https://doi.org/10.22495/cocv12i4c4p8.'
chicago-de: 'Müller, Stefan, Martin Stawinoga und Patrick Velte. 2015. Stakeholder
expectations on CSR management and current regulatory developments in Europe and
Germany. Corporate ownership & control, Nr. 4: 506–513. doi:https://doi.org/10.22495/cocv12i4c4p8,
.'
din1505-2-1: 'Müller, Stefan ; Stawinoga, Martin ; Velte,
Patrick: Stakeholder expectations on CSR management and current regulatory
developments in Europe and Germany. In: Corporate ownership & control.
Sumy, Virtus Interpress (2015), Nr. 4, S. 506–513'
havard: S. Müller, M. Stawinoga, P. Velte, Stakeholder expectations on CSR management
and current regulatory developments in Europe and Germany, Corporate Ownership
& Control. (2015) 506–513.
ieee: S. Müller, M. Stawinoga, and P. Velte, “Stakeholder expectations on CSR management
and current regulatory developments in Europe and Germany,” Corporate ownership
& control, no. 4, pp. 506–513, 2015.
mla: Müller, Stefan, et al. “Stakeholder Expectations on CSR Management and Current
Regulatory Developments in Europe and Germany.” Corporate Ownership & Control,
no. 4, Virtus Interpress , 2015, pp. 506–13, doi:https://doi.org/10.22495/cocv12i4c4p8.
short: S. Müller, M. Stawinoga, P. Velte, Corporate Ownership & Control (2015)
506–513.
ufg: 'Müller, Stefan et. al. (2015): Stakeholder expectations on CSR management
and current regulatory developments in Europe and Germany, in: Corporate ownership
& control (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
& control. 2015;(4):506–13.
date_created: 2022-05-05T08:32:18Z
date_updated: 2023-03-15T13:50:12Z
department:
- _id: DEP1507
doi: https://doi.org/10.22495/cocv12i4c4p8
extern: '1'
issue: '4'
keyword:
- Corporate Disclosure
- Stakeholder Relations
- Corporate Social Responsibility Management
- CSR reporting
- Corporate Governance
language:
- iso: eng
page: 506-513
place: ' Sumy'
publication: Corporate ownership & control
publication_identifier:
issn:
- 1727-9232
unknown:
- 1810-3057
publication_status: published
publisher: 'Virtus Interpress '
status: public
title: Stakeholder expectations on CSR management and current regulatory developments
in Europe and Germany
type: scientific_journal_article
user_id: '68681'
year: 2015
...
---
_id: '7947'
author:
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
- first_name: Patrick
full_name: Velte, Patrick
last_name: Velte
citation:
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. Problems and Perspectives in Management. 2015;13(2):36-50.
apa: Stawinoga, M., & Velte, P. (2015). 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(2), 36–50.
bjps: Stawinoga M and Velte P (2015) 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, 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.” Problems and Perspectives in Management
13, no. 2 (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. Problems and Perspectives in
Management 13, Nr. 2: 36–50.'
din1505-2-1: 'Stawinoga, Martin ;
Velte, Patrick: CSR management and
reporting between voluntary bonding and legal regulation. First empirical insights
of the compliance to the German Sustainability Code. In: Problems and Perspectives
in Management Bd. 13. Sumy, Business Perspectives (2015), Nr. 2, S. 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.
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,” Problems and Perspectives in Management, vol.
13, no. 2, pp. 36–50, 2015.
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.” Problems and Perspectives in Management,
vol. 13, no. 2, Business Perspectives, 2015, pp. 36–50.
short: M. Stawinoga, P. Velte, Problems and Perspectives in Management 13 (2015)
36–50.
ufg: 'Stawinoga, Martin/Velte, Patrick (2015): CSR management and reporting
between voluntary bonding and legal regulation. First empirical insights of the
compliance to the German Sustainability Code, in: Problems and Perspectives
in Management 13 (2), S. 36–50.'
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.
date_created: 2022-05-05T09:00:39Z
date_updated: 2023-03-15T13:50:12Z
department:
- _id: DEP1507
extern: '1'
intvolume: ' 13'
issue: '2'
jel:
- G34
keyword:
- corporate governance
- business reporting
- CSR reporting
- CSR management.
language:
- iso: eng
main_file_link:
- open_access: '1'
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
oa: '1'
page: 36-50
place: Sumy
publication: Problems and Perspectives in Management
publication_identifier:
eissn:
- '1810-5467 '
issn:
- 1727-7051
publication_status: published
publisher: Business Perspectives
quality_controlled: '1'
status: public
title: CSR management and reporting between voluntary bonding and legal regulation.
First empirical insights of the compliance to the German Sustainability Code
type: scientific_journal_article
user_id: '68681'
volume: 13
year: 2015
...