@misc{12281,
  abstract     = {{Although employee matters and human rights matters directly affect the corporate environment, research in this area remains nascent. To obtain evidence on the extent of corporate compliance with due diligence obligations, sustainability reporting has been analyzed. Grounded in institutional theory, this study examines the effects of regulation, the degree of professionalization, and sector-specific variations. The research employs a qualitative-interpretative content analysis, focusing on the reporting behaviour of 12 listed companies in Germany from both high-risk and low-risk sectors. The reporting periods selected are 2017 and 2021, chosen to examine the impact of regulations under the Non-Financial Reporting Directive 2014/95/EU (NFRD) and the Second Shareholder Rights Directive. The results show that regulation influences the disclosure of employee matters and human rights matters. Furthermore, there is a difference in the level of specificity regarding these matters, as well as in terms of opportunities and risks. The intensity of regulation also has an impact on the comparability and quality of reporting. By analyzing the reporting behaviour concerning two central social matters, this study compares the disclosure of employee matters and human rights matters, thereby contributing to the broader understanding of corporate social responsibility as well as gaining knowledge regarding sustainable corporate governance processes fostering the transformation towards sustainability-related actions across different sectors. In addition, the study examines both existing (NFRD) and forthcoming Corporate Sustainability Reporting Directive (CSRD) EU reporting obligations within a unified research framework, thus contributing to the advancement of sustainability reporting from an institutional theoretical perspective.}},
  author       = {{Reustlen, Stefanie and Stawinoga, Martin}},
  booktitle    = {{Sustainability Nexus Forum}},
  issn         = {{2948-1619}},
  number       = {{1}},
  publisher    = {{Springer }},
  title        = {{{Do internationally operating companies act in a socially sustainable manner? An empirical comparison of disclosure regarding employee matters and human rights matters}}},
  doi          = {{https://doi.org/10.1007/s00550-024-00556-8}},
  volume       = {{32}},
  year         = {{2024}},
}

@misc{8077,
  author       = {{Reustlen, Stefanie and Stawinoga, Martin}},
  booktitle    = {{  KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung}},
  number       = {{6}},
  pages        = {{269--280}},
  publisher    = {{Verl.-Gruppe Handelsblatt }},
  title        = {{{Die erstmalige Aktualisierung des IR-Framework – Eine kritische Würdigung und Analyse der möglichen zukünftigen institutionellen Einbettung des IIRC}}},
  year         = {{2021}},
}

@misc{7886,
  author       = {{Reustlen, Stefanie and Stawinoga, Martin}},
  booktitle    = {{WPg: Die Wirtschaftsprüfung}},
  issn         = {{0340-9031 }},
  number       = {{19}},
  pages        = {{1169--1176}},
  publisher    = {{IDW Verlag}},
  title        = {{{Wie steht es um die soziale Dimension der Nachhaltigkeitsberichterstattung? Status quo am Beispiel der Berichtsaspekte „Arbeitssicherheit“ und „Gesundheitsschutz“ }}},
  volume       = {{73}},
  year         = {{2020}},
}

@misc{8348,
  author       = {{Reustlen, Stefanie and Stawinoga, Martin}},
  booktitle    = {{  Betriebswirtschaftliche Forschung und Praxis : BFuP}},
  issn         = {{0340-5370}},
  number       = {{6}},
  pages        = {{699--700 }},
  publisher    = {{NWB Verlag}},
  title        = {{{Wegweiser Nachhaltigkeit – Praxisorientierter Überblick zur Berichterstattung und Prüfung, von: Völker-Lehmkuhl, K./Reisinger, C.}}},
  year         = {{2020}},
}

@misc{8087,
  author       = {{Reustlen, Stefanie and Stawinoga, Martin}},
  booktitle    = {{DStR: Deutsches Steuerrecht}},
  issn         = {{0949-7676}},
  number       = {{6}},
  pages        = {{297--301 }},
  publisher    = {{Beck}},
  title        = {{{Der hochschulspezifische Nachhaltigkeitskodex (HS-DNK) – Transparenzstandard für die nachhaltigkeitsrelevante Hochschulberichterstattung}}},
  volume       = {{59}},
  year         = {{2019}},
}

@misc{8089,
  author       = {{Reustlen, Stefanie and Stawinoga, Martin}},
  booktitle    = {{DB: Der Betrieb}},
  issn         = {{0005-9935}},
  number       = {{37}},
  pages        = {{2025--2033}},
  publisher    = {{Verl.-Gruppe Handelsblatt}},
  title        = {{{Notwendigkeit einer anwender- bzw. branchenspezifischen Konkretisierung der Nachhaltigkeitsberichterstattung? Eine Analyse anhand der Verlautbarungen zum Deutschen Nachhaltigkeitskodex}}},
  year         = {{2019}},
}