…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
Ihr Warenkorb ist leer
Sie sind Gast