Mandatory Sustainability Reporting in Germany: Does Size Matter?

Bergmann, Alexander; Posch, Peter N.

doi:10.3390/su10113904

Cited by 26 publications

(19 citation statements)

References 92 publications

(180 reference statements)

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“…Table 8 shows the results of regression and the goodness of fit of the model (R 2 = 0.218; D-W = 1.119), thus allowing some first conclusions. Size appeared a relevant variable to explain SRQ as affirmed by several previous studies [22,68,87,114,[179][180][181], while the other variables did not show a significant on SRQ. Indeed, among the other variables, only industry showed a moderately significant t value.…”

Section: Determinants Of Srq and Obligatoriness Of Nfdmentioning

confidence: 55%

Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies

2019

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Companies disclosing nonfinancial information through sustainability reporting practices provide markets with data on their social, environmental, and governance performance. The quality of sustainability reporting is much discussed in the literature because this quality affects factors such as the credibility of accountability and building stakeholders’ trust in the company. Nonetheless, the concept of quality is multidimensional, and empirical evidence relating to the quality of sustainability reporting presents different findings. Regulations on mandatory nonfinancial disclosure (NFD) open new perspectives for research on sustainability reporting quality (SRQ). This study explored the effect of introducing mandatory NFD on SRQ by focusing on the effects of new legislation (Directive 2014/95/EU) introduced in Italy and Germany. The analysis was conducted through qualitative content analysis of the sustainability reporting practices of Italian and German companies in the top lists of stock exchanges. Sustainability reporting practices of one year before (2016) and one year after (2017) the implementation of Directive 2014/95/EU were compared. The results of 132 observations demonstrated that the quality of sustainability reporting increased after implementation of the law on mandatory NFD. Further, the effect of the law seemed to reduce the differences in SRQ of the two countries before the introduction of mandatory NFD. The results suggested that obligatoriness of NFD affects SRQ together with other relevant determinants focused on by previous research (e.g., company size and industry type).

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Section: Determinants Of Srq and Obligatoriness Of Nfdmentioning

confidence: 55%

Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies

2019

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“…Considering its potential contribution to financial performance, achievement of sustainability has become the priority of business [8] and non-business organizations [9]. Nevertheless, not all organizations are able to perform sustainability practices [10,11]. Some organizations have enough resources and capabilities which enable them to achieve sustainability practices (e.g., [9]).…”

Section: Introductionmentioning

confidence: 99%

The Influence of Management Innovation and Technological Innovation on Organization Performance. A Mediating Role of Sustainability

et al. 2019

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Organizations have several objectives, including competitiveness, high profit and long-term survival. However, sustainability has become a diligent act of business and non-business organizations because it moves organizations toward superior performance. Sustainability does not come itself; it requires enough resources and capabilities. Extant studies have examined the factors that influence sustainability, but have rarely touched on innovation in this perspective. The present study examines the influence of management innovation and technological innovation on organization performance with the mediating role of sustainability. To test the model, we applied structural equation modeling in the analysis of a moment structures (AMOS) on the empirical evidence collected from 304 Pakistani CEOs and top managers. The results indicate that management innovation and technological innovation significantly positively contribute to sustainability and organization performance. Sustainability plays a partial mediating role between management innovation and organization performance and also a partial mediating role between technological innovation and organization performance. We recommend CEOs and top managers to give due attention to management innovation and technological innovation to enhance sustainability and survive the long run. Implications are discussed.

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“…Since the dependent variable is a continuous variable, we employ an ordinary least square (OLS) model. Methodologically, regression analysis, specifically, linear regressions, has been used in studies examining local sustainability [63,64]. As Azeez et al [65] point out, numerous studies conducting this type of research have used various statistical, regression, and artificial intelligence models to predict and simulate vehicular GHG emissions.…”

Section: Methodsmentioning

confidence: 99%

Municipal Efforts to Reduce Greenhouse Gas Emissions: Evidence from U.S. Cities on the U.S.-Mexico Border

2019

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In this study, we examine municipal efforts to reduce greenhouse gas emissions (GHG) by focusing on emissions from vehicular sources. We compare what different cities have done to address the problem of GHG emissions from vehicles by using atmospheric data to assess the impact policy efforts have had on actual GHGs. We focus on an area overlooked in the literature, U.S. cities on the U.S.-Mexico transborder region. Using GHG vehicular emissions data from the Center for Neighborhood Technology (CNT) and an ordinary least square model, this research foundcities have reduced levels of GHGs, especially when municipal efforts are supported by state policies to reduce GHG emissions. While GHG in general are transboundary and a global issue by nature, communities in the U.S. border region are directly impacted by vehicular emissions due to cross-border trade that is not prevalent in interior communities. However, one of the main limitations in this type of study is the lack of reportable environmental data for less populated cities on the U.S.-Mexico border. Future studies need to develop alternative approaches to sustainability that could provide a more nuanced examination of some of the challenges or success in the U.S. transborder region.

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Mandatory Sustainability Reporting in Germany: Does Size Matter?

Cited by 26 publications

References 92 publications

Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies

Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies

The Influence of Management Innovation and Technological Innovation on Organization Performance. A Mediating Role of Sustainability

Municipal Efforts to Reduce Greenhouse Gas Emissions: Evidence from U.S. Cities on the U.S.-Mexico Border

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