---
_id: '12281'
abstract:
- lang: eng
text: 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.
article_number: '22'
author:
- first_name: Stefanie
full_name: Reustlen, Stefanie
id: '79152'
last_name: Reustlen
- first_name: Martin
full_name: Stawinoga, Martin
id: '68681'
last_name: Stawinoga
citation:
ama: Reustlen S, Stawinoga M. Do internationally operating companies act in a socially
sustainable manner? An empirical comparison of disclosure regarding employee matters
and human rights matters. Sustainability Nexus Forum. 2024;32(1). doi:https://doi.org/10.1007/s00550-024-00556-8
apa: Reustlen, S., & Stawinoga, M. (2024). Do internationally operating companies
act in a socially sustainable manner? An empirical comparison of disclosure regarding
employee matters and human rights matters. Sustainability Nexus Forum,
32(1), Article 22. https://doi.org/10.1007/s00550-024-00556-8
bjps: Reustlen S and Stawinoga M (2024) Do Internationally Operating Companies
Act in a Socially Sustainable Manner? An Empirical Comparison of Disclosure Regarding
Employee Matters and Human Rights Matters. Sustainability Nexus Forum 32.
chicago: Reustlen, Stefanie, and Martin Stawinoga. “Do Internationally Operating
Companies Act in a Socially Sustainable Manner? An Empirical Comparison of Disclosure
Regarding Employee Matters and Human Rights Matters.” Sustainability Nexus
Forum 32, no. 1 (2024). https://doi.org/10.1007/s00550-024-00556-8.
chicago-de: Reustlen, Stefanie und Martin Stawinoga. 2024. Do internationally operating
companies act in a socially sustainable manner? An empirical comparison of disclosure
regarding employee matters and human rights matters. Sustainability Nexus Forum
32, Nr. 1. doi:https://doi.org/10.1007/s00550-024-00556-8,
.
din1505-2-1: 'Reustlen, Stefanie ;
Stawinoga, Martin: Do internationally
operating companies act in a socially sustainable manner? An empirical comparison
of disclosure regarding employee matters and human rights matters. In: Sustainability
Nexus Forum Bd. 32. Berlin, Springer (2024), Nr. 1'
havard: S. Reustlen, M. Stawinoga, Do internationally operating companies act in
a socially sustainable manner? An empirical comparison of disclosure regarding
employee matters and human rights matters, Sustainability Nexus Forum. 32 (2024).
ieee: 'S. Reustlen and M. Stawinoga, “Do internationally operating companies act
in a socially sustainable manner? An empirical comparison of disclosure regarding
employee matters and human rights matters,” Sustainability Nexus Forum,
vol. 32, no. 1, Art. no. 22, 2024, doi: https://doi.org/10.1007/s00550-024-00556-8.'
mla: Reustlen, Stefanie, and Martin Stawinoga. “Do Internationally Operating Companies
Act in a Socially Sustainable Manner? An Empirical Comparison of Disclosure Regarding
Employee Matters and Human Rights Matters.” Sustainability Nexus Forum,
vol. 32, no. 1, 22, 2024, https://doi.org/10.1007/s00550-024-00556-8.
short: S. Reustlen, M. Stawinoga, Sustainability Nexus Forum 32 (2024).
ufg: 'Reustlen, Stefanie/Stawinoga, Martin: Do internationally operating
companies act in a socially sustainable manner? An empirical comparison of disclosure
regarding employee matters and human rights matters, in: Sustainability Nexus
Forum 32 (2024), H. 1.'
van: Reustlen S, Stawinoga M. Do internationally operating companies act in a socially
sustainable manner? An empirical comparison of disclosure regarding employee matters
and human rights matters. Sustainability Nexus Forum. 2024;32(1).
date_created: 2025-01-06T09:57:10Z
date_updated: 2025-01-06T10:05:19Z
department:
- _id: DEP1507
doi: https://doi.org/10.1007/s00550-024-00556-8
intvolume: ' 32'
issue: '1'
language:
- iso: eng
place: Berlin
publication: Sustainability Nexus Forum
publication_identifier:
issn:
- 2948-1619
unknown:
- 2948-1627
publication_status: published
publisher: 'Springer '
status: public
title: Do internationally operating companies act in a socially sustainable manner?
An empirical comparison of disclosure regarding employee matters and human rights
matters
type: scientific_journal_article
user_id: '83781'
volume: 32
year: '2024'
...