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

  …237 Determinants of Corporate Social Responsibility Disclosure An Empirical Analysis of German and UK Prime Standard Entities Prof. Dr… …of the Empirical Study Analysing Management Reports from Germany and the UK 2.1 Content Analysis 2.2 Sample Selection 2.3 Hypotheses… …Development 3 State of the Art of CSR Disclosure in German and UK management reports 3.1 Descriptive Statistics 3.2 Regression Results 3.3… …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… …adopted by inserting paragraphs 289b, 289c, 315b, and 315c to German Commercial Law (Handelsgesetzbuch, HGB) and by inserting section 414CB to the UK… …Germany and the UK requested disclosure on non-financial matters only when they were relevant for the presented course of business. 2 Objective and… …Methodology of the Empirical Study Analysing Management Reports from German and UK Prime Standard Entities This paper presents the state of the art of CSR… …of companies from two different Eu- ropean countries has been extracted: Financial Times Stock Exchange 100 Index (FTSE) listed companies from UK… …effects increasing differences between German and UK companies are minimized. A pre-test coding three management reports by two different coders… …operating in common law and code law jurisdictions. Germany and the UK are the largest economies within the European Union (EU) comparing gross domestic…

  Alle Treffer im Inhalt anzeigen