Many companies in Germany must provide information beyond financial figures in their annual reports. For some years now, legislators have increasingly required information on non-financial aspects, such as the shares of women in leadership positions. Using a quantitative text analysis of annual...

CSR management and reporting as stated in the German Sustainability Code have currently gained an increasing relevance in the context of business reporting. Focussing on the comparison with the German Corporate Governance Code, this article investigates the conception and major opportunities and...

Die vorliegende Arbeit widmet sich der Management-Perspektive der Corporate Social Responsibility (CSR). Dabei interessiert die persönliche Sicht von leitenden Führungskräften auf die soziale und ökologische Verantwortung von Unternehmen. Sie geht von einer Betrachtung verschiedener...