---
res:
  bibo_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.@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Stefanie
      foaf_name: Reustlen, Stefanie
      foaf_surname: Reustlen
      foaf_workInfoHomepage: http://www.librecat.org/personId=79152
  - foaf_Person:
      foaf_givenName: Martin
      foaf_name: Stawinoga, Martin
      foaf_surname: Stawinoga
      foaf_workInfoHomepage: http://www.librecat.org/personId=68681
  bibo_doi: https://doi.org/10.1007/s00550-024-00556-8
  bibo_issue: '1'
  bibo_volume: 32
  dct_date: 2024^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/2948-1619
  dct_language: eng
  dct_publisher: Springer @
  dct_title: Do internationally operating companies act in a socially sustainable
    manner? An empirical comparison of disclosure regarding employee matters and human
    rights matters@
...