Braasch, Annabelle; Velte, Patrick - In: Sustainable Development 31 (2022) 2, pp. 926-940
This paper investigates the quality of climate reporting by German DAX30 companies based on legitimacy theory. The study refers to a content analysis of climate‐related corporate disclosures from 2018 to 2020, related to the recommendations of the Task Force on Climate‐related Financial...