Suchergebnisse

• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Determinants of Corporate Social Responsibility Disclosure

  An Empirical Analysis of German and UK Prime Standard Entities
  

  Prof. Dr. Pia Montag, Lennart Ender

  …. Pia Montag und Lennart Ender 1 Corporate Social Responsibility Disclosure and its Changing Regulation in Europe 2 Objective and Methodology… …238 1 Corporate Social Responsibility Disclosure and its Changing Regulation in Europe Within the last decade non-financial corporate… …related matters, • social matters, • respect for human rights, as well as • anti-corruption and bribery matters ___________________ 1 See Ali et… …al. (2017), pp. 273-294. 2 European Commission (2011) 681 final, para 3.1. 3 See Ringleb (2004), pp. 124-125. 4 See Dobler (2004), pp. 1 and… …effective for all fiscal years starting at or after 1 January 2017. In Germany and the United Kingdom (UK) European requirements on CSR disclo- sure were… …reports for fiscal years starting before 1 January 2017. The results of our analysis represent the extent of voluntary disclosure: earlier regu- lation in… …7,924 8,587 2.21% TecDAX, n = 9 62,456 2,415 25,433 6,940 6,725 1.09% n = 100 5,738,295 241 579,688 57,383 107,248 100.00% Table 1: Sample… …2014/95/EU, as fiscal years start before 1 January 2017 without exception. Additionally published information on CSR matters is not in- cluded to this study… …SSH Substantial Shareholder, govern- ance characteristic Dummy (Yes = 1, No = 0) BGD Board Gender Diversity, govern- ance characteristic = Number… …Emission / Reve- nues (EUR) NAT Nationality, Germany or UK Dummy (UK = 0, Germany = 1) Table 3: Definitions of Independent Variables Our estimated…

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