More and more companies worldwide are appointing a chief sustainability officer (CSO) to anchor the topic of sustainability at the top management level. This study examines how a CSO on the management board influences the quantity and quality of sustainability reports. While quantity is measured...

Assessing whether a company is sustainable or not is challenging for investors. For this reason, it is particularly important how companies integrate and manage sustainability. This paper primarily aims to investigate the effects of implementing environmental, social and governance (ESG) key...

Earnings management decisions and ineffective monitoring activities have contributed to financial accounting scandals and reduced confidence in firms' reporting quality among potential investors, lenders and other creditors. The implementation of an effective top management team (TMT) is...

Climate‐related issues have become increasingly relevant, as reflected in current political and academic discourse. This development is also reflected in investors' capital allocation decisions and their demand for climate‐related information. Considering the recommendations of the Task...

Earnings management decisions and ineffective monitoring activities have contributed to financial accounting scandals and reduced confidence in firms’ reporting quality among potential investors, lenders and other creditors. The implementation of an effective top management team (TMT) is...

Leadership is about more than simply wielding power. The Leipzig Leadership Model places the importance of consistently contributing to a greater good at the centre of the concept of leadership. The critical factor is what leaders use their power for and what they use as orientation in the...